HB 19-23: Real Free Filing Act of 2019 (Passed)

[YE]

Real Free Filing Act of 2019
To simplify and streamline the process of filing federal tax returns.

SECTION 1. PROHIBITION ON AGREEMENTS RESTRICTING GOVERNMENT TAX PREPARATION AND FILING SERVICES
The Secretary of the Treasury, nor any of his delegation, may not enter into any agreement after the enactment of this Act which restricts the Secretary’s legal right to provide tax return preparation services, or software, or to provide tax return filing services.

SECTION 2. GOVERNMENT-ASSISTED TAX PREPARATION AND FILING SERVICES
Chapter 77 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:

Sec. 7529. Government-Assisted Tax Return Preparation Programs.
a. ESTABLISHMENT OF PROGRAMS - The Secretary shall establish and operate the following programs:
—1. Not later than January 31, 2021, software for the preparation and filing of individual income tax returns for taxable years beginning after 2019.
—2. Not later than March 1, 2021, a program under which taxpayers may download third-party provided return information relating to individual income tax returns for taxable years beginning after 2019.
—3. Not later than March 1, 2021, a program under which taxpayers may elect to have income tax returns for taxable years beginning after 2019 prepared by the Secretary.
b. REQUIREMENTS FOR TAXPAYER DATA ACCESS PROGRAM
i. Return information under the program established under subsection (a)(ii) shall be available
—1. not later than 15 days after the secretary receives such information, and
—2. through a secure function that allows a taxpayer to download such information from the Secretary’s website in both a printable document file and in a computer-readable form suitable for use by automated tax preparation software.
ii. For the purposes of this section, the term “third-party provided return information means-
—1. information reported to the Secretary through an information return (as defined in section 6724(d)(1)),
—2. information reported to the Secretary pursuant to section 232 of the Social Security Act, and
—3. such other information reported to the Secretary as is determined appropriate by the Secretary for the purposes of the program established under subsection (a)(ii)
c. TAX RETURN PREPARATION - No return prepared by the program established under section (a)(iii) shall be treated as filed before the date such return is submitted by the taxpayer as provided under the rules of section 6011.
d. VERIFICATION OF IDENTITY - An individual shall not participate in any program described in subsection (a) or access any information under such a program unless such individual has verified their identity to the satisfaction of the Secretary.
e. TAXPAYER RESPONSIBILITY - Nothing in this section shall be construed to absolve the taxpayer from full responsibility for the accuracy or completeness of his return of tax.
f. PROHIBITION ON FEES - No fee may be imposed on any taxpayer who participates in any program established under subsection (a).

SECTION 3.
There is authorized to be appropriated to carry out the amendments made by this act such sums as may be necessary for each of fiscal years 2018 through 2022.

SECTION 4.
This act shall apply to all taxable returns beginning after December 31, 2019. a. This act shall go into effect immediately.

Sponsor: Razze
72 hours to debate.

[P. Clodius Pulcher did nothing wrong]

Atlasian taxpayers typically spend too many hours and waste nearly $200 preparing their tax returns—a cost equal to almost 10 percent of the average federal tax refund. Along with lowering costs and eliminating red tape, the return-free filing provided by this bill would ensure that more eligible people—especially those who can't afford or can't bother to hire a professional—receive important tax refunds. The legislation would simplify the filing process for individuals with simple tax situations, direct the Internal Revenue Service (IRS) to develop a free online tax preparation and filing service that does not require the sharing of private information with third parties, and prohibit the IRS from entering into agreements that restrict its ability to provide these services.

This bill is based off of the similar IRL S.1194, the Tax Filing Simplification Act, proposed by Sen. Elizabeth Warren in 2019.

I hope my colleagues will vote to pass this common-sense bill that will help Atlasian citizens file their taxes easier!

[JGibson]

I share my colleague Razze's views on this. Get this bill passed ASAP!

[Dr. MB]

Anything that makes the process easier is a good thing.

[Mr. Reactionary]

This will eventually need to be funded, however as written this merely authorizes a program so there is no budget impact under paygo.

[Dr. MB]

Motion for a final vote

[YE]

24 (now 10) hours to object.

[YE]

A final vote is now open.

[JGibson]

AYE

[Dr. MB]

Aye

[lfromnj]

Aye, why do we need to figure out how much we owe the government. Literally no other transaction works that way.

[YE]

Aye

[P. Clodius Pulcher did nothing wrong]

Aye

[Coastal Elitist]

Aye

[Attorney General, Senator-Elect, & Former PPT Dwarven Dragon]

Aye

[YE]

Passes 7-0-0-2.

[YE]

Real Free Filing Act of 2019
To simplify and streamline the process of filing federal tax returns.

SECTION 1. PROHIBITION ON AGREEMENTS RESTRICTING GOVERNMENT TAX PREPARATION AND FILING SERVICES
The Secretary of the Treasury, nor any of his delegation, may not enter into any agreement after the enactment of this Act which restricts the Secretary’s legal right to provide tax return preparation services, or software, or to provide tax return filing services.

SECTION 2. GOVERNMENT-ASSISTED TAX PREPARATION AND FILING SERVICES
Chapter 77 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:

Sec. 7529. Government-Assisted Tax Return Preparation Programs.
a. ESTABLISHMENT OF PROGRAMS - The Secretary shall establish and operate the following programs:
—1. Not later than January 31, 2021, software for the preparation and filing of individual income tax returns for taxable years beginning after 2019.
—2. Not later than March 1, 2021, a program under which taxpayers may download third-party provided return information relating to individual income tax returns for taxable years beginning after 2019.
—3. Not later than March 1, 2021, a program under which taxpayers may elect to have income tax returns for taxable years beginning after 2019 prepared by the Secretary.
b. REQUIREMENTS FOR TAXPAYER DATA ACCESS PROGRAM
i. Return information under the program established under subsection (a)(ii) shall be available
—1. not later than 15 days after the secretary receives such information, and
—2. through a secure function that allows a taxpayer to download such information from the Secretary’s website in both a printable document file and in a computer-readable form suitable for use by automated tax preparation software.
ii. For the purposes of this section, the term “third-party provided return information means-
—1. information reported to the Secretary through an information return (as defined in section 6724(d)(1)),
—2. information reported to the Secretary pursuant to section 232 of the Social Security Act, and
—3. such other information reported to the Secretary as is determined appropriate by the Secretary for the purposes of the program established under subsection (a)(ii)
c. TAX RETURN PREPARATION - No return prepared by the program established under section (a)(iii) shall be treated as filed before the date such return is submitted by the taxpayer as provided under the rules of section 6011.
d. VERIFICATION OF IDENTITY - An individual shall not participate in any program described in subsection (a) or access any information under such a program unless such individual has verified their identity to the satisfaction of the Secretary.
e. TAXPAYER RESPONSIBILITY - Nothing in this section shall be construed to absolve the taxpayer from full responsibility for the accuracy or completeness of his return of tax.
f. PROHIBITION ON FEES - No fee may be imposed on any taxpayer who participates in any program established under subsection (a).

SECTION 3.
There is authorized to be appropriated to carry out the amendments made by this act such sums as may be necessary for each of fiscal years 2018 through 2022.

SECTION 4.
This act shall apply to all taxable returns beginning after December 31, 2019. a. This act shall go into effect immediately.

House of Representatives
Passed in the House of Representatives 9-0

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