H.R.3457 - To require the Secretary of the Treasury to enter into an agreement with the Free File Alliance to provide for electronic filing of individual Federal income tax returns free of charge.110th Congress (2007-2008)
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Shown Here: Introduced in House (08/04/2007)
110th CONGRESS 1st Session
H. R. 3457
To require the Secretary of the Treasury to enter into an
agreement with the Free File Alliance to provide for electronic filing of
individual Federal income tax returns free of charge.
IN THE HOUSE OF REPRESENTATIVES
August 4, 2007
Ms. Zoe Lofgren of
California (for herself and Mr.
Cantor) introduced the following bill; which was referred to the
Committee on Ways and
Means
A BILL
To require the Secretary of the Treasury to enter into an
agreement with the Free File Alliance to provide for electronic filing of
individual Federal income tax returns free of charge.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1.Program to e-file federal
income tax returns.
(a) Agreement.—
(1) IN
GENERAL.—The Sectary of the
Treasury shall enter into an agreement with the Free File Alliance to provide a
forms-based software service for all individual taxpayers with the ability to
electronically prepare and file their Federal returns of income tax through the
Internal Revenue Service website, free of charge, by using the standard 1040
and 1040EZ forms and the most commonly used schedules for taxable years
beginning after 2007, and such software service to be made available (at no
cost to either the United States or the participating taxpayers) by the Free
File Alliance shall be in addition to the products and services available to
taxpayers from Free File member companies under the terms and conditions of the
Government's agreement with the Free File Alliance Agreement entered into on
behalf of the United States by the Commissioner of Internal Revenue on October
30, 2002, and as subsequently amended.
(2) TERM OF
AGREEMENT.—The agreement shall have a term of 60 months, unless
terminated earlier in accordance with the agreement, and may be renewed.
(b) Development and
operation of program.—In providing for the development and
operation of this program, the Secretary of the Treasury—
(1) shall enter into
an agreement with the Free File Alliance in accordance with subsection
(a);
(2) shall not otherwise
develop or deploy electronic tax preparation or filing products for the same or
similar purposes;
(3) shall ensure that
the requirements set forth in this subsection are implemented in a manner
consistent with the terms, conditions, requirements, and commitments of the
Agreement entered into on behalf of the United States by the Commissioner of
Internal Revenue on October 30, 2002, as subsequently amended, including the
provision that participating companies in the Free File program may not
advertise, market, or offer to sell any products or services to taxpayers while
using the tax preparation programs;
(4) may not compensate
or allow a participating company to charge for providing the free products and
services provided pursuant to this subsection; and
(5) shall conduct a
public information and consumer education campaign to encourage taxpayer
awareness of this program, with particular emphasis on EITC taxpayer
communities.
(c) Consultation.—In
providing for the deployment of this program, the Secretary shall also consult
with other entities with expertise in this issue area, including the National
Taxpayer Advocate, the Electronic Tax Administration Advisory Committee
(ETAAC), professional and industrial organizations, nonprofit organizations,
and Federal, State, and local agencies as determined appropriate by the
Secretary.
(d) Reports to
congress regarding e-file program.—
(1) REPORT ON
IMPLEMENTATION.—The Secretary of the Treasury shall report to the
Committee on Finance of the Senate and the Committee on Ways and Means of the
House of Representatives not later than 6 months after the date of the
enactment of this Act, and every 6 months thereafter, regarding the status of
the implementation of this e-file program.
(2) REPORT ON
USAGE.—Not later than June 30 of each year after the
implementation of e-file program described in this Act, the Secretary of the
Treasury, in consultation with the National Taxpayer Advocate and the ETAAC,
shall report to the Committee on Finance of the Senate and the Committee on
Ways and Means of the House of Representatives, on taxpayer usage of such
e-file program.
SEC. 2. Business
responsibility standards.
Members of the Free File Alliance must meet
the standards set forth in section 9.104–1 of title 48, Code of Federal
Regulations, that would be used by the Federal Government to evaluate the
business responsibility of a company and the commerciality of its offered
product or service if such company were being considered as a contract source
for the purchase of commercial products or services for the Federal
Government’s end use.
SEC. 3. Return-free tax
system.
Neither the Secretary
of the Treasury nor any delegate of the Secretary may implement a return-free
tax system under which individuals would be permitted to comply with the
Internal Revenue Code of 1986 without making the return required under section
6012 of such Code for taxable years beginning after 2007, unless the
authorization to implement such a system is enacted into law by an Act of
Congress after the date of the enactment of this Act.