I 

116TH CONGRESS 

1ST SESSION H. R. 2304 

To amend the Internal Revenue Code of 1986 to establish a program to 

populate downloadable tax forms with taxpayer return information. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 12, 2019 

Mr. FOSTER introduced the following bill; which was referred to the 

Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to establish 

a program to populate downloadable tax forms with taxpayer return information. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Autofill Act of 2019’’. 

5 SEC. 2. AUTOMATED PARTIALLY PRE-POPULATED TAX RE6 TURNS. 

7 (a) IN GENERAL.—Chapter 77 of the Internal Rev8 enue Code of 1986 is amended by adding at the end the 

9 following new section: 


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1 ‘‘SEC. 7529. AUTOMATED PARTIALLY PRE-POPULATED TAX 

2 RETURNS. 

3 ‘‘(a) ESTABLISHMENT OF PROGRAM.—The Secretary 

4 shall establish a program under which taxpayers may 

5 download forms relating to the individual income tax re6 turns that are populated with return information reported 

7 to the Secretary under chapter 61 and reported to the Sec8 retary pursuant to section 232 of the Social Security Act. 

9 ‘‘(b) REQUIREMENTS RELATING TO INFORMATION.— 

10 ‘‘(1) DEADLINE FOR MAKING INFORMATION

11 AVAILABLE.—The Secretary shall make such return 

12 information available under the program established 

13 under subsection (a) not later than 15 days after the 

14 Secretary receives such information. 

15 ‘‘(2) FORMAT OF INFORMATION MADE AVAIL16 ABLE.—Return information shall be made available 

17 under the program established under subsection (a) 

18 in both a printable document file suitable for manual 

19 completion and filing a computer-readable form suit20 able for use by automated tax preparation software. 

21 ‘‘(c) AUTOFILL SERVICE DEADLINES.— 

22 ‘‘(1) STANDARDS.—Not later than October 31, 

23 2019, the Secretary shall— 

24 ‘‘(A) establish standards for data download 

25 to tax preparation software, and 


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1 ‘‘(B) provide a demonstration server for 

2 downloading the partially populated printable 

3 document file. 

4 ‘‘(2) TAX FORMS.—Not later than February 15, 

5 2020, and annually thereafter, the Secretary shall 

6 provide on the Secretary’s website a secure function 

7 that allows a taxpayer to download, as both a print8 able document file and in a form suitable for input 

9 to automatic tax preparation software, the 1040, 

10 1040A, and 1040EZ forms that are populated with 

11 information with respect to the taxpayer that is re12 ported under chapter 61 or any other provision of 

13 this title under which reporting of information is re14 quired. 

15 ‘‘(d) TAXPAYER RESPONSIBILITY.—Nothing in this 

16 section shall be construed to absolve the taxpayer from 

17 full responsibility for the accuracy or completeness of his 

18 return of tax. 

19 ‘‘(e) DISCLAIMER.—Before any form can be 

20 downloaded under the program established under sub21 section (a), the taxpayer must acknowledge that— 

22 ‘‘(1) the taxpayer is responsible for the accu23 racy of his return, and 

24 ‘‘(2) all information provided in the download25 able form under such program needs to be verified. 


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1 ‘‘(f) INFORMATION PROVIDED FOR WAGE AND SELF2 EMPLOYMENT INCOME.—For purposes of subsection 

3 (a)— 

4 ‘‘(1) INFORMATION RELATED TO CALENDAR

5 YEAR 2019.—In the case of information relating to 

6 wages paid, and amounts of self-employment income, 

7 for calendar year 2019 required to be provided to 

8 the Commissioner of Social Security under section 

9 205(c)(2)(A) of the Social Security Act (42 U.S.C. 

10 405(c)(2)(A)), the Commissioner shall, using best ef11 forts, make such information available to the Sec12 retary not later than January 31, 2020. 

13 ‘‘(2) INFORMATION RELATED TO CALENDAR

14 YEAR 2020 AND THEREAFTER.—In the case of infor15 mation relating to wages paid, and amounts of self16 employment income, for any calendar year after 

17 2019 required to be provided to the Commissioner of 

18 Social Security under section 205(c)(2)(A) of the 

19 Social Security Act (42 U.S.C. 405(c)(2)(A)), the 

20 Commissioner shall make such information available 

21 to the Secretary not later than January 31 of the 

22 calendar year following the calendar year to which 

23 such wages and self-employment income relate.’’. 


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1 (b) FILING DEADLINE FOR INFORMATION RE2 TURNS.—Section 6071(b) of such Code is amended to 

3 read as follows: 

4 ‘‘(b) INFORMATION RETURNS.—Returns made under 

5 part III of this subchapter shall be filed on or before Janu6 ary 31 of the year following the calendar year to which 

7 such returns relate. Section 6081 shall not apply to re8 turns under such part III.’’. 

9 (c) CONFORMING AMENDMENT TO SOCIAL SECURITY

10 ACT.—Section 205(c)(2)(A) of the Social Security Act (42 

11 U.S.C. 405(c)(2)(A)) is amended by adding at the end the 

12 following new sentence: ‘‘For purposes of the preceding 

13 sentence, the Commissioner shall require that information 

14 relating to wages paid, and amounts of self-employment 

15 income, be provided to the Commissioner not later than 

16 January 31 of the year following the calendar year to 

17 which such wages and self-employment income relate.’’. 

18 (d) CLERICAL AMENDMENT.—The table of sections 

19 for chapter 77 of such Code is amended by adding at the 

20 end the following new item: 

‘‘Sec. 7529. Automated partially pre-populated tax returns.’’. 

21 (e) EFFECTIVE DATE.—The amendments made by 

22 this section shall apply to returns for taxable years begin23 ning after December 31, 2018. 

Æ 


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