I 

117TH CONGRESS 

1ST SESSION H. R. 3288 

To amend the National Voter Registration Act of 1993 to treat certain 

tax return preparers as voter registration agencies under such Act for 

purposes of distributing voter registration application forms, and for 

other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 17, 2021 

Mrs. WATSON COLEMAN (for herself, Mr. SUOZZI, Ms. NORTON, Ms. 

PRESSLEY, Ms. SCANLON, Mr. JOHNSON of Georgia, Mr. THOMPSON of 

Mississippi, and Ms. LEE of California) introduced the following bill; 

which was referred to the Committee on House Administration, and in 

addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such 

provisions as fall within the jurisdiction of the committee concerned 

A BILL 

To amend the National Voter Registration Act of 1993 to 

treat certain tax return preparers as voter registration 

agencies under such Act for purposes of distributing 

voter registration application forms, and for other purposes. 

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 ‘‘Tax Filer Voter Reg5 istration Act’’ or the ‘‘Filer Voter Act’’. 


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1 SEC. 2. TREATMENT OF TAX RETURN PREPARERS AS 

2 VOTER REGISTRATION AGENCIES FOR PUR3 POSES OF DISTRIBUTING VOTER REGISTRA4 TION APPLICATION FORMS. 

5 (a) TAX RETURN PREPARERS AS VOTER REGISTRA6 TION AGENCIES.— 

7 (1) IN GENERAL.—Section 7 of the National 

8 Voter Registration Act of 1993 (52 U.S.C. 20506) 

9 is amended by adding at the end the following new 

10 subsection: 

11 ‘‘(e) SPECIAL RULES FOR TAX RETURN PRE12 PARERS.— 

13 ‘‘(1) TREATMENT AS VOTER REGISTRATION

14 AGENCIES.—Subject to paragraph (2) and except as 

15 provided in paragraph (3), each tax return preparer 

16 in a State shall be treated as a voter registration 

17 agency designated by the State for purposes of this 

18 section. 

19 ‘‘(2) METHODS OF MEETING REQUIREMENTS.— 

20 ‘‘(A) AVAILABILITY OF FORMS IN OFFICE

21 FOR CUSTOMERS WHO MEET PREPARER IN PER22 SON.—A tax return preparer who provides tax 

23 return preparation services to customers who 

24 meet the preparer in person at the preparer’s 

25 office may meet the requirements applicable to 

26 the tax return preparer under this section by 


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1 displaying copies of the mail voter registration 

2 application form used by the State in which the 

3 office is located in a manner which ensures that 

4 the forms are visible and accessible to any cus5 tomer who visits the office. 

6 ‘‘(B) AVAILABILITY OF FORMS THROUGH

7 HYPERLINK FOR CUSTOMERS WHO RECEIVE

8 SERVICES ONLINE.—A tax return preparer who 

9 provides tax return preparation services to cus10 tomers through online methods may meet the 

11 requirements applicable to the tax return pre12 parer under this section— 

13 ‘‘(i) by providing a hyperlink to the 

14 mail voter registration application form de15 veloped by the Election Assistance Com16 mission under section 9(a)(2), or to the 

17 website of the appropriate election official 

18 through which an individual may register 

19 to vote online, through the same computer 

20 software, service, or program by which the 

21 tax return preparer provides services to the 

22 customer online; and 

23 ‘‘(ii) by ensuring that the hyperlink is 

24 prominently displayed to each customer 


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1 who receives any tax return preparation 

2 services from the tax return preparer. 

3 ‘‘(3) EXCEPTIONS.—A tax return preparer shall 

4 not be required to meet the following requirements 

5 of this section which are otherwise applicable to a 

6 voter registration agency designated by the State for 

7 purposes of this section: 

8 ‘‘(A) Clause (iii) of subsection (a)(4)(A) 

9 (relating to the acceptance of completed voter 

10 registration application forms for transmittal to 

11 the appropriate State election official). 

12 ‘‘(B) Subparagraph (B) of subsection 

13 (a)(6) (relating to the provision of the form by 

14 which an individual may apply to register to 

15 vote at a voter registration agency and related 

16 forms and statements). 

17 ‘‘(C) Subsection (d) (relating to the dead18 line for the transmittal of completed voter reg19 istration application forms to the appropriate 

20 State election official). 

21 ‘‘(4) DEFINITION.—In this subsection, the term 

22 ‘tax return preparer’ means— 

23 ‘‘(A) a tax return preparer described in 

24 section 7701(a)(36) of the Internal Revenue 


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1 Code of 1986, other than a tax return preparer 

2 who— 

3 ‘‘(i) during the taxable year, reason4 ably expects to prepare fewer than 100 in5 dividual tax returns, or 

6 ‘‘(ii) during the previous taxable year, 

7 prepared fewer than 100 individual tax re8 turns; or 

9 ‘‘(B) any certified volunteer tax preparer 

10 who receives funding from the Secretary of the 

11 Treasury under the Volunteer Income Tax As12 sistance Program or the Tax Counseling for the 

13 Elderly Program. 

14 ‘‘(5) REGULATIONS.—The Election Assistance 

15 Commission, in consultation with the Secretary of 

16 the Treasury, shall promulgate such regulations as 

17 the Commission considers appropriate to carry out 

18 this subsection.’’. 

19 (2) EFFECTIVE DATE.—The amendment made 

20 by paragraph (1) shall apply with respect to taxable 

21 years occurring after December 2019. 

22 (b) RESPONSIBILITIES OF SECRETARY OF THE

23 TREASURY RELATING TO CERTIFIED VOLUNTEER TAX

24 PREPARERS.— 


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1 (1) GUIDANCE TO CERTIFIED VOLUNTEER TAX

2 PREPARERS RECEIVING FUNDING UNDER CERTAIN

3 PROGRAMS.—The Secretary of the Treasury shall 

4 provide assistance and guidance to enable certified 

5 volunteer tax preparers who receive funding under 

6 the Volunteer Income Tax Assistance Program or 

7 the Tax Counseling for the Elderly Program to meet 

8 the requirements of section 7(e) of the National 

9 Voter Registration Act of 1993 (as added by sub10 section (a)). 

11 (2) REVISION TO INTAKE AND INTERVIEW AND

12 QUALITY REVIEW SHEET.—The Secretary of the 

13 Treasury shall revise the intake and interview and 

14 quality review sheet provided to an individual who 

15 utilizes the services of certified volunteer preparers 

16 to include the following question: ‘‘Do you want to 

17 receive a form today to register to vote or update 

18 your voter registration information?’’, as well as a 

19 box for the individual to check to indicate whether 

20 or not the individual wants to receive such a form. 

21 (3) DISPLAY OF INFORMATION AT SITES.—The 

22 Secretary of the Treasury shall revise the quality 

23 site requirements for volunteer tax preparers who re24 ceive funding under the Volunteer Income Tax As25 sistance Program or the Tax Counseling for the ElVerDate Sep 11 2014 22:23 Jun 15, 2021 Jkt 019200 PO 00000 Frm 00006 Fmt 6652 Sfmt 6201 E:\BILLS\H3288.IH H3288

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1 derly Program to include a requirement that the 

2 sites clearly and prominently display voter registra3 tion application forms. 

Æ 


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