230 
referred to in this section as the ‘‘Secretary’’) shall imple-
ment a program to ensure that any qualified disclosure— 
(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 per-
son seeking to verify the income or creditworthiness of a 
taxpayer who is a borrower in the process of a loan applica-
tion. 
(c) APPLICATION OF SECURITY STANDARDS.—The Sec-
retary shall ensure that the program described in subsection 
(a) complies with applicable security standards and guide-
lines. 
(d) USER FEE.— 
(1) IN GENERAL.—During the 2-year period be-
ginning on the first day of the 6th calendar month be-
ginning after the date of the enactment of this Act, 
the Secretary shall assess and collect a fee for quali-
fied disclosures (in addition to any other fee assessed 
and collected for such disclosures) at such rates as the 
Secretary determines are sufficient to cover the costs
231 
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 ac-
tivities 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 add-
ing at the end the following: ‘‘Persons designated by the tax-
payer under this subsection to receive return information 
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 person 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 in-
formation under’’.
232 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to disclosures made 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 amend-
ed by striking paragraph (5) and inserting the following 
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 be-
fore 2020, 250, 
‘‘(ii) in the case of calendar year 2020, 
100, and 
‘‘(iii) in the case of calendar years 
after 2020, 10. 
‘‘(B) SPECIAL
RULE
FOR
PARTNERSHIPS 
FOR 2018 AND 2019.—In the case of a partnership, 
for any calendar year before 2020, the applicable 
number shall be—
233 
‘‘(i) in the case of calendar year 2018, 
200, and 
‘‘(ii) in the case of calendar year 2019, 
150. 
‘‘(6) PARTNERSHIPS REQUIRED TO FILE ON MAG-
NETIC
MEDIA.—Notwithstanding paragraph (2)(A), 
the Secretary shall require partnerships having more 
than 100 partners to file returns on magnetic 
media.’’. 
(c) RETURNS FILED BY A TAX RETURN PREPARER.— 
Section 6011(e)(3) is amended by adding at the end the 
following new subparagraph: 
‘‘(D) EXCEPTION FOR CERTAIN PREPARERS 
LOCATED
IN
AREAS
WITHOUT
INTERNET
AC-
CESS.—The Secretary may waive the require-
ment of subparagraph (A) if the Secretary deter-
mines, on the basis of an application by the tax 
return preparer, that the preparer cannot 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) EFFECTIVE DATE.—The amendments made by this 
section shall take effect on the date of the enactment of this 
Act.
234 
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-
THORIZATIONS
OF, PRACTITIONERS.—Not later 
than 6 months after the date of the enactment of 
this subparagraph, the Secretary shall publish 
guidance to establish uniform standards and 
procedures for the acceptance of taxpayers’ sig-
natures appearing in electronic form with re-
spect to any request for disclosure of a taxpayer’s 
return or return information under section 
6103(c) to a practitioner or any power of attor-
ney granted by a taxpayer to a practitioner. 
‘‘(C) PRACTITIONER.—For purposes of sub-
paragraph (B), the term ‘practitioner’ means 
any individual in good standing who is regu-