(2) is accomplished in as close to real-time as 
is practicable. 
(b) QUALIFIED DISCLOSURE.—For purposes of this 
section, the term ‘‘qualified disclosure’’ means a disclosure 
under section 6103(c) of the Internal Revenue Code of 
1986 of returns or return information by the Secretary 
to a person seeking to verify the income or creditworthi-
ness of a taxpayer who is a borrower in the process of 
a loan application. 
(c) APPLICATION OF SECURITY STANDARDS.—The 
Secretary shall ensure that the program described in sub-
section (a) complies with applicable security standards and 
guidelines. 
(d) USER FEE.— 
(1) IN GENERAL.—During the 2-year period be-
ginning on the first day of the sixth calendar month 
beginning after the date of the enactment of this 
Act, the Secretary shall assess and collect a fee for 
qualified disclosures (in addition to any other fee as-
sessed and collected for such disclosures) at such 
rates as the Secretary determines are sufficient to 
cover the costs related to implementing the program 
described in subsection (a), including the costs of 
any necessary infrastructure or technology.
(2) DEPOSIT OF COLLECTIONS.—Amounts re-
ceived from fees assessed and collected under para-
graph (1) shall be deposited in, and credited to, an 
account solely for the purpose of carrying out the 
activities described in subsection (a). Such amounts 
shall be available to carry out such activities without 
need of further appropriation and without fiscal year 
limitation. 
SEC. 2202. LIMIT REDISCLOSURES AND USES OF CONSENT- 
BASED DISCLOSURES OF TAX RETURN INFOR-
MATION. 
(a) IN GENERAL.—Section 6103(c) is amended by 
adding at the end the following: ‘‘Persons designated by 
the taxpayer under this subsection to receive return infor-
mation shall not use the information for any purpose other 
than the express purpose for which consent was granted 
and shall not disclose return information to any other per-
son without the express permission of, or request by, the 
taxpayer.’’. 
(b) 
APPLICATION
OF
PENALTIES.—Section 
6103(a)(3) is amended by inserting ‘‘subsection (c),’’ after 
‘‘return information under’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to disclosures made after the date
which is 180 days after the date of the enactment of this 
Act. 
Subtitle D—Expanded Use of 
Electronic Systems 
SEC. 2301. ELECTRONIC FILING OF RETURNS. 
(a) IN GENERAL.—Section 6011(e)(2)(A) is amended 
by striking ‘‘250’’ and inserting ‘‘the applicable number 
of’’. 
(b) APPLICABLE
NUMBER.—Section 6011(e) is 
amended by striking paragraph (5) and inserting the fol-
lowing new paragraphs: 
‘‘(5) APPLICABLE NUMBER.— 
‘‘(A) IN GENERAL.—For purposes of para-
graph (2)(A), the applicable number shall be— 
‘‘(i) except as provided in subpara-
graph (B), in the case of calendar years 
before 2021, 250, 
‘‘(ii) in the case of calendar year 
2021, 100, and 
‘‘(iii) in the case of calendar years 
after 2021, 10. 
‘‘(B) SPECIAL RULE FOR PARTNERSHIPS 
FOR 2018, 2019, 2020, AND 2021.—In the case of 
a partnership, for any calendar year before 
2022, the applicable number shall be—
‘‘(i) in the case of calendar year 2018, 
200, 
‘‘(ii) in the case of calendar year 
2019, 150, 
‘‘(iii) in the case of calendar year 
2020, 100, and 
‘‘(iv) in the case of calendar year 
2021, 50. 
‘‘(6) PARTNERSHIPS
REQUIRED
TO
FILE
ON 
MAGNETIC
MEDIA.—Notwithstanding 
paragraph 
(2)(A), the Secretary shall require partnerships hav-
ing more than 100 partners to file returns on mag-
netic media.’’. 
(c) RETURNS FILED
BY
A TAX RETURN PRE-
PARER.—Section 6011(e)(3) is amended by adding at the 
end the following new subparagraph: 
‘‘(D) EXCEPTION
FOR
CERTAIN
PRE-
PARERS LOCATED IN AREAS WITHOUT INTER-
NET ACCESS.—The Secretary may waive the re-
quirement of subparagraph (A) if the Secretary 
determines, on the basis of an application by 
the tax return preparer, that the preparer can-
not meet such requirement by reason of being 
located in a geographic area which does not
have access to internet service (other than dial- 
up or satellite service).’’. 
(d) CONFORMING AMENDMENT.—Section 6724(c) is 
amended by striking ‘‘250 information returns (more than 
100 information returns in the case of a partnership hav-
ing more than 100 partners)’’ and inserting ‘‘the applica-
ble number (determined under section 6011(e)(5) with re-
spect to the calendar year to which such returns relate) 
of information returns’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
SEC. 2302. UNIFORM STANDARDS FOR THE USE OF ELEC-
TRONIC SIGNATURES FOR DISCLOSURE AU-
THORIZATIONS TO, AND OTHER AUTHORIZA-
TIONS OF, PRACTITIONERS. 
Section 6061(b)(3) is amended to read as follows: 
‘‘(3) PUBLISHED GUIDANCE.— 
‘‘(A) IN
GENERAL.—The Secretary shall 
publish guidance as appropriate to define and 
implement any waiver of the signature require-
ments or any method adopted under paragraph 
(1). 
‘‘(B) ELECTRONIC SIGNATURES FOR DIS-
CLOSURE AUTHORIZATIONS TO, AND OTHER AU-