110th CONGRESS
1st Session
S. 1074
To provide for direct access to electronic tax return filing, and
for other purposes.
IN THE SENATE OF THE UNITED STATES
March 29, 2007
Mr. AKAKA (for himself and Mr. BINGAMAN) introduced the following bill;
which was read twice and referred to the Committee on Finance
A BILL
To provide for direct access to electronic tax return filing, and
for other purposes.
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the `Free Internet Filing Act'.
SEC. 2. DIRECT ACCESS TO E-FILE FEDERAL INCOME TAX RETURNS.
(a) In General- The Secretary of the Treasury shall provide individual taxpayers
with the ability to electronically file their Federal income tax returns
through the Internal Revenue Service website without the use of an intermediary
or with the use of an intermediary which is contracted by the Internal Revenue
Service to provide free universal access for such filing (hereafter in this
section referred to as the `direct e-file program') for taxable years beginning
after the date which is not later than 3 years after the date of the enactment
of this Act.
(b) Development and Operation of Program- In providing for the development
and operation of the direct e-file program, the Secretary of the Treasury
shall--
(1) consult with nonprofit organizations representing the interests of
taxpayers as well as other private and nonprofit organizations and Federal,
State, and local agencies as determined appropriate by the Secretary,
(2) promulgate such regulations as necessary to administer such program,
and
(3) conduct a public information and consumer education campaign to encourage
taxpayers to use the direct e-file program.
(c) Authorization of Appropriations- There is authorized to be appropriated
such sums as are necessary to carry out the direct e-file program. Any sums
so appropriated shall remain available until expended.
(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 every 6 months regarding the status
of the implementation of the direct e-file program.
(2) REPORT ON USAGE- The Secretary of the Treasury, in consultation with
the National Taxpayer Advocate, shall report to the Committee on Finance
of the Senate and the Committee on Ways and Means of the House of Representatives
annually on taxpayer usage of the direct e-file program.
END
