(B) 
DEADLINE
FOR
COMPLETING 
PLANS.—Not later than 1 year after the date of 
the enactment of this Act, the Administrator of 
the Internal Revenue Service shall complete the 
development of plans for all phases of the Cus-
tomer Account Data Engine 2. 
(C) DEADLINE
FOR
COMPLETION
OF 
VERIFICATION AND VALIDATION OF PLANS.—In 
the case of any phase after phase 2 of the Cus-
tomer Account Data Engine 2, paragraph (2) 
shall be applied by substituting ‘‘the date on 
which the plan for such phase was completed’’ 
for ‘‘the date of the enactment of this Act’’. 
(c) COORDINATION OF IRS CIO AND CHIEF PRO-
CUREMENT OFFICER OF THE INTERNAL REVENUE SERV-
ICE.— 
(1) IN GENERAL.—The Chief Procurement Offi-
cer of the Internal Revenue Service shall— 
(A) identify all significant IRS information 
technology acquisitions and provide written no-
tification to the Internal Revenue Service Chief 
Information Officer (hereafter referred to in 
this subsection as the ‘‘IRS CIO’’) of each such 
acquisition in advance of such acquisition, and 
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(B) regularly consult with the IRS CIO re-
garding acquisitions of information technology 
for the Internal Revenue Service, including 
meeting with the IRS CIO regarding such ac-
quisitions upon request. 
(2) SIGNIFICANT
IRS
INFORMATION
TECH-
NOLOGY ACQUISITIONS.—For purposes of this sub-
section, the term ‘‘significant IRS information tech-
nology acquisitions’’ means— 
(A) any acquisition of information tech-
nology for the Internal Revenue Service in ex-
cess of $1,000,000, and 
(B) such other acquisitions of information 
technology for the Internal Revenue Service (or 
categories of such acquisitions) as the IRS CIO, 
in consultation with the Chief Procurement Of-
ficer of the Internal Revenue Service, may iden-
tify. 
(3) SCOPE.—Terms used in this subsection 
which are also used in section 7803(f) of the Inter-
nal Revenue Code of 1986 (as amended by sub-
section (a)) shall have the same meaning as when 
used in such section. 
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SEC. 202. DEVELOPMENT OF ONLINE ACCOUNTS AND POR-
TALS. 
(a) IN GENERAL.—The Secretary of the Treasury or 
the Secretary’s delegate (hereafter referred to in this sec-
tion as the ‘‘Secretary’’) shall— 
(1) develop secure individualized online ac-
counts to provide services to taxpayers and their 
designated return preparers, including obtaining tax-
payer information, making payment of taxes, shar-
ing documentation, and (to the extent feasible) ad-
dressing and correcting issues, and 
(2) develop a process for the acceptance of tax 
forms, and supporting documentation, in digital or 
other electronic format. 
(b) ELECTRONIC SERVICES TREATED AS SUPPLE-
MENTAL; APPLICATION OF SECURITY STANDARDS.—The 
Secretary shall ensure that the processes described in sub-
section (a)— 
(1) are a supplement to, and not a replacement 
for, other services provided by the Internal Revenue 
Service to taxpayers, including face-to-face taxpayer 
assistance and services provided by phone, and 
(2) comply with applicable security standards 
and guidelines. 
(c) PROCESS
FOR
DEVELOPING
ONLINE
AC-
COUNTS.— 
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(1) DEVELOPMENT OF PLAN.—Not later than 1 
year after the date of the enactment of this Act, the 
Secretary shall submit to Congress a written report 
describing the Secretary’s plan for developing the se-
cure individualized online accounts described in sub-
section (a)(1). Such plan shall address the feasibility 
of taxpayers addressing and correcting issues 
through such accounts and whether access to such 
accounts should be restricted and in what manner. 
(2) DEADLINE.—The Secretary shall make 
every reasonable effort to make the secure individ-
ualized online accounts described in subsection 
(a)(1) available to taxpayers by December 31, 2023. 
SEC. 203. INTERNET PLATFORM FOR FORM 1099 FILINGS. 
(a) IN GENERAL.—Not later than January 1, 2023, 
the Secretary of the Treasury or the Secretary’s delegate 
(hereafter referred to in this section as the ‘‘Secretary’’) 
shall make available an Internet website or other elec-
tronic media, with a user interface and functionality simi-
lar to the Business Services Online Suite of Services pro-
vided by the Social Security Administration, that will pro-
vide access to resources and guidance provided by the In-
ternal Revenue Service and will allow persons to— 
(1) prepare and file Forms 1099, 
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(2) prepare Forms 1099 for distribution to re-
cipients other than the Internal Revenue Service, 
and 
(3) maintain a record of completed and sub-
mitted Forms 1099. 
(b) ELECTRONIC SERVICES TREATED AS SUPPLE-
MENTAL; APPLICATION OF SECURITY STANDARDS.—The 
Secretary shall ensure that the services described in sub-
section (a)— 
(1) are a supplement to, and not a replacement 
for, other services provided by the Internal Revenue 
Service to taxpayers, and 
(2) comply with applicable security standards 
and guidelines. 
TITLE III—MODERNIZATION OF 
CONSENT-BASED 
INCOME 
VERIFICATION SYSTEM 
SEC. 301. DISCLOSURE OF TAXPAYER INFORMATION FOR 
THIRD-PARTY INCOME VERIFICATION. 
(a) IN GENERAL.—Not later than 1 year after the 
close of the 2-year period described in subsection (d)(1), 
the Secretary of the Treasury or the Secretary’s delegate 
(hereafter referred to in this section as the ‘‘Secretary’’) 
shall implement a program to ensure that any qualified 
disclosure— 
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(1) is fully automated and accomplished 
through the Internet, and 
(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 6th 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 
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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. 302. 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’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to disclosures made after the date 
of the enactment of this Act. 
TITLE IV—EXPANDED USE OF 
ELECTRONIC SYSTEMS 
SEC. 401. 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 adding at the end the following new para-
graph: 
‘‘(5) APPLICABLE NUMBER.—For purposes of 
paragraph (2)(A), the applicable number shall be de-
termined in accordance with the following table: 
‘‘(A) in the case of calendar years before 
2020, 250, 
‘‘(B) in the case of calendar year 2020, 
100, and 
‘‘(C) in the case of calendar years after 
2020, 10.’’. 
(c) RETURNS FILED
BY
A TAX RETURN PRE-
PARER.—Section 6011(e)(3) is amended by adding at the 
end the following new subparagraph: 
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‘‘(D) EXCEPTION FOR CERTAIN PREPARES 
LOCATED
IN
AREAS
WITHOUT
INTERNET
AC-
CESS.—The Secretary may waive the require-
ment of subparagraph (A) if the Secretary de-
termines, on the basis of an application by the 
tax return preparer, that the preparer cannot 
meet such requirement by reason of being lo-
cated in a geographic area which does not have 
access to internet service (other than dial-up or 
satellite service).’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
SEC. 402. 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). 
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‘‘(B) ELECTRONIC SIGNATURES FOR DIS-
CLOSURE AUTHORIZATIONS TO, AND OTHER AU-
THORIZATIONS OF, PRACTITIONERS.—Not later 
than 6 months after the date of the enactment 
of this subparagraph, the Secretary shall pub-
lish guidance to establish uniform standards 
and procedures for the acceptance of taxpayers’ 
signatures appearing in electronic form with re-
spect to any request for disclosure of a tax-
payer’s return or return information under sec-
tion 6103(c) to a practitioner or any power of 
attorney granted by a taxpayer to a practi-
tioner. 
‘‘(C) PRACTITIONER.—For purposes of 
subparagraph (B), the term ‘practitioner’ 
means any individual in good standing who is 
regulated under section 330 of title 31, United 
States Code.’’. 
SEC. 403. PAYMENT OF TAXES BY DEBIT AND CREDIT 
CARDS. 
(a) IN GENERAL.—Section 6311(d)(2) is amended by 
adding at the end the following: ‘‘The preceding sentence 
shall not apply to the extent that the Secretary ensures 
that any such fee or other consideration is fully recouped 
by the Secretary in the form of fees paid to the Secretary 
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by persons paying taxes imposed under subtitle A with 
credit, debit, or charge cards pursuant to such contract. 
Notwithstanding the preceding sentence, the Secretary 
shall seek to minimize the amount of any fee or other con-
sideration that the Secretary pays under any such con-
tract.’’. 
Æ 
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