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 subse-
quently 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 pur-
poses. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Tax Filer Voter Reg-
istration Act’’ or the ‘‘Filer Voter Act’’. 
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SEC. 2. TREATMENT OF TAX RETURN PREPARERS AS 
VOTER REGISTRATION AGENCIES FOR PUR-
POSES OF DISTRIBUTING VOTER REGISTRA-
TION APPLICATION FORMS. 
(a) TAX RETURN PREPARERS AS VOTER REGISTRA-
TION AGENCIES.— 
(1) IN GENERAL.—Section 7 of the National 
Voter Registration Act of 1993 (52 U.S.C. 20506) 
is amended by adding at the end the following new 
subsection: 
‘‘(e) SPECIAL
RULES
FOR
TAX
RETURN
PRE-
PARERS.— 
‘‘(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 PER-
SON.—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 
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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 cus-
tomer 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 cus-
tomers through online methods may meet the 
requirements applicable to the tax return pre-
parer under this section— 
‘‘(i) by providing a hyperlink to the 
mail voter registration application form de-
veloped by the Election Assistance Com-
mission 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 
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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 dead-
line for the transmittal of completed voter reg-
istration application forms to the appropriate 
State election official). 
‘‘(4) DEFINITION.—In this subsection, the term 
‘tax return preparer’ means— 
‘‘(A) a tax return preparer described in 
section 7701(a)(36) of the Internal Revenue 
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Code of 1986, other than a tax return preparer 
who— 
‘‘(i) during the taxable year, reason-
ably expects to prepare fewer than 100 in-
dividual tax returns, or 
‘‘(ii) during the previous taxable year, 
prepared fewer than 100 individual tax re-
turns; or 
‘‘(B) any certified volunteer tax preparer 
who receives funding from the Secretary of the 
Treasury under the Volunteer Income Tax As-
sistance 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 2019. 
(b) RESPONSIBILITIES
OF
SECRETARY
OF
THE 
TREASURY RELATING TO CERTIFIED VOLUNTEER TAX 
PREPARERS.— 
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(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 Volunteer Income Tax Assistance 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 sub-
section (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?’’, as well as a 
box for the individual to check to indicate whether 
or not the individual wants to receive such a form. 
(3) DISPLAY OF INFORMATION AT SITES.—The 
Secretary of the Treasury shall revise the quality 
site requirements for volunteer tax preparers who re-
ceive funding under the Volunteer Income Tax As-
sistance Program or the Tax Counseling for the El-
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derly Program to include a requirement that the 
sites clearly and prominently display voter registra-
tion application forms. 
Æ 
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