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S 822

112th CONGRESS
1st Session

S. 822

To amend the Internal Revenue Code of 1986 to require all wage withholding returns to be filed electronically.

IN THE SENATE OF THE UNITED STATES

April 14, 2011

Mr. COBURN (for himself and Mr. BENNET) introduced the following bill; which was read twice and referred to the Committee on Finance


A BILL

To amend the Internal Revenue Code of 1986 to require all wage withholding returns to be filed electronically.

    Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. REQUIRED ELECTRONIC FILING OF WAGE WITHHOLDING RETURNS.

    (a) In General- Paragraph (2) of section 6011(e) of the Internal Revenue Code of 1986 is amended--

      (1) by redesignating subparagraphs (A) and (B) as subparagraphs (B) and (C), respectively,

      (2) by inserting before subparagraph (B), as so redesignated, the following new subparagraph:

        `(A) shall--

          `(i) require any person that is required to file a return containing information described in section 6051(a) to file such return on magnetic media, and

          `(ii) provide for waiver of the requirements of clause (i) in the case of demonstrated hardship for a person having 5 or fewer employees,', and

      (3) by inserting `except as provided in subparagraph (A),' before `shall not require' in subparagraph (B), as so redesignated.

    (b) Conforming Amendment- Paragraph (4) of section 6011(e) of the Internal Revenue Code of 1986 is amended by striking `paragraph (2)(A)' and inserting `paragraph (2)(B)'.

    (c) Effective Date- The amendments made by this section shall apply to returns filed after December 31, 2011.

END