Filer Voter Act

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. Short title This Act may be cited as the Tax Filer Voter Registration Act Filer Voter Act 2. Treatment of tax return preparers as voter registration agencies for purposes of distributing voter registration application forms (a) Tax return preparers as voter registration agencies (1) In general Section 7 of the National Voter Registration Act of 1993 ( 52 U.S.C. 20506 (e) Special rules for tax return preparers (1) Treatment as voter registration agencies Subject to paragraph (2) and except as provided in paragraph (3), each tax return preparer in a State shall be treated as a voter registration agency designated by the State for purposes of this section. (2) Methods of meeting requirements (A) Availability of forms in office for customers who meet preparer in person A tax return preparer who provides tax return preparation services to customers who meet the preparer in person at the preparer’s office may meet the requirements applicable to the tax return preparer under this section by displaying copies of the mail voter registration application form used by the State in which the office is located in a manner which ensures that the forms are visible and accessible to any customer who visits the office. (B) Availability of forms through hyperlink for customers who receive services online A tax return preparer who provides tax return preparation services to customers through online methods may meet the requirements applicable to the tax return preparer under this section— (i) by providing a hyperlink to the mail voter registration application form developed by the Election Assistance Commission under section 9(a)(2), or to the website of the appropriate election official through which an individual may register to vote online, through the same computer software, service, or program by which the tax return preparer provides services to the customer online; and (ii) by ensuring that the hyperlink is prominently displayed to each customer who receives any tax return preparation services from the tax return preparer. (3) Exceptions A tax return preparer shall not be required to meet the following requirements of this section which are otherwise applicable to a voter registration agency designated by the State for purposes of this section: (A) Clause (iii) of subsection (a)(4)(A) (relating to the acceptance of completed voter registration application forms for transmittal to the appropriate State election official). (B) Subparagraph (B) of subsection (a)(6) (relating to the provision of the form by which an individual may apply to register to vote at a voter registration agency and related forms and statements). (C) Subsection (d) (relating to the deadline for the transmittal of completed voter registration application forms to the appropriate State election official). (4) Definition In this subsection, the term tax return preparer (A) a tax return preparer described in section 7701(a)(36) (i) during the taxable year, reasonably expects to prepare fewer than 100 individual tax returns, or (ii) during the previous taxable year, prepared fewer than 100 individual tax returns; or (B) any certified volunteer tax preparer who receives funding from the Secretary of the Treasury under the Community Volunteer Income Tax Assistance Matching Grants Program or the Tax Counseling for the Elderly Program. (5) Regulations The Election Assistance Commission, in consultation with the Secretary of the Treasury, shall promulgate such regulations as the Commission considers appropriate to carry out this subsection. . (2) Effective date The amendment made by paragraph (1) shall apply with respect to taxable years occurring after December 2021. (b) Responsibilities of Secretary of the Treasury relating to certified volunteer tax preparers (1) Guidance to certified volunteer tax preparers receiving funding under certain programs The Secretary of the Treasury shall provide assistance and guidance to enable certified volunteer tax preparers who receive funding under the Community Volunteer Income Tax Assistance Matching Grants Program or the Tax Counseling for the Elderly Program to meet the requirements of section 7(e) of the National Voter Registration Act of 1993 (as added by subsection (a)). (2) Revision to intake and interview and quality review sheet The Secretary of the Treasury shall revise the intake and interview and quality review sheet provided to an individual who utilizes the services of certified volunteer preparers to include the following question: Do you want to receive a form today to register to vote or update your voter registration information? (3) Display of information at sites The Secretary of the Treasury shall revise the quality site requirements for volunteer tax preparers who receive funding under the Community Volunteer Income Tax Assistance Matching Grants Program or the Tax Counseling for the Elderly Program to include a requirement that the sites clearly and prominently display voter registration application forms.

Summary: Tax Filer Voter Registration Act or the Filer Voter Act This bill treats certain tax return preparers as voter registration agencies. Specifically, the bill requires tax return preparers who prepare at least 100 individual tax returns in a taxable year to provide voter registration application forms to their customers. The form must be made available by (1) displaying copies of the form in the preparer's office for customers who receive in-person services, and (2) providing a hyperlink to the form for customers who receive online services. The bill also outlines the responsibilities of the Department of the Treasury to enable certified volunteer tax preparers to meet the requirements of the bill.