I 
116TH CONGRESS 
1ST SESSION H. R. 2304 
To amend the Internal Revenue Code of 1986 to establish a program to 
populate downloadable tax forms with taxpayer return information. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 12, 2019 
Mr. FOSTER introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to establish 
a program to populate downloadable tax forms with tax-
payer return information. 
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 ‘‘Autofill Act of 2019’’. 
SEC. 2. AUTOMATED PARTIALLY PRE-POPULATED TAX RE-
TURNS. 
(a) IN GENERAL.—Chapter 77 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new section: 
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‘‘SEC. 7529. AUTOMATED PARTIALLY PRE-POPULATED TAX 
RETURNS. 
‘‘(a) ESTABLISHMENT OF PROGRAM.—The Secretary 
shall establish a program under which taxpayers may 
download forms relating to the individual income tax re-
turns that are populated with return information reported 
to the Secretary under chapter 61 and reported to the Sec-
retary pursuant to section 232 of the Social Security Act. 
‘‘(b) REQUIREMENTS RELATING TO INFORMATION.— 
‘‘(1) DEADLINE
FOR
MAKING
INFORMATION 
AVAILABLE.—The Secretary shall make such return 
information available under the program established 
under subsection (a) not later than 15 days after the 
Secretary receives such information. 
‘‘(2) FORMAT OF INFORMATION MADE AVAIL-
ABLE.—Return information shall be made available 
under the program established under subsection (a) 
in both a printable document file suitable for manual 
completion and filing a computer-readable form suit-
able for use by automated tax preparation software. 
‘‘(c) AUTOFILL SERVICE DEADLINES.— 
‘‘(1) STANDARDS.—Not later than October 31, 
2019, the Secretary shall— 
‘‘(A) establish standards for data download 
to tax preparation software, and 
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‘‘(B) provide a demonstration server for 
downloading the partially populated printable 
document file. 
‘‘(2) TAX FORMS.—Not later than February 15, 
2020, and annually thereafter, the Secretary shall 
provide on the Secretary’s website a secure function 
that allows a taxpayer to download, as both a print-
able document file and in a form suitable for input 
to automatic tax preparation software, the 1040, 
1040A, and 1040EZ forms that are populated with 
information with respect to the taxpayer that is re-
ported under chapter 61 or any other provision of 
this title under which reporting of information is re-
quired. 
‘‘(d) TAXPAYER RESPONSIBILITY.—Nothing in this 
section shall be construed to absolve the taxpayer from 
full responsibility for the accuracy or completeness of his 
return of tax. 
‘‘(e) 
DISCLAIMER.—Before 
any 
form 
can 
be 
downloaded under the program established under sub-
section (a), the taxpayer must acknowledge that— 
‘‘(1) the taxpayer is responsible for the accu-
racy of his return, and 
‘‘(2) all information provided in the download-
able form under such program needs to be verified. 
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‘‘(f) INFORMATION PROVIDED FOR WAGE AND SELF- 
EMPLOYMENT
INCOME.—For purposes of subsection 
(a)— 
‘‘(1) INFORMATION
RELATED
TO
CALENDAR 
YEAR 2019.—In the case of information relating to 
wages paid, and amounts of self-employment income, 
for calendar year 2019 required to be provided to 
the Commissioner of Social Security under section 
205(c)(2)(A) of the Social Security Act (42 U.S.C. 
405(c)(2)(A)), the Commissioner shall, using best ef-
forts, make such information available to the Sec-
retary not later than January 31, 2020. 
‘‘(2) INFORMATION
RELATED
TO
CALENDAR 
YEAR 2020 AND THEREAFTER.—In the case of infor-
mation relating to wages paid, and amounts of self- 
employment income, for any calendar year after 
2019 required to be provided to the Commissioner of 
Social Security under section 205(c)(2)(A) of the 
Social Security Act (42 U.S.C. 405(c)(2)(A)), the 
Commissioner shall make such information available 
to the Secretary not later than January 31 of the 
calendar year following the calendar year to which 
such wages and self-employment income relate.’’. 
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(b) FILING
DEADLINE
FOR
INFORMATION
RE-
TURNS.—Section 6071(b) of such Code is amended to 
read as follows: 
‘‘(b) INFORMATION RETURNS.—Returns made under 
part III of this subchapter shall be filed on or before Janu-
ary 31 of the year following the calendar year to which 
such returns relate. Section 6081 shall not apply to re-
turns under such part III.’’. 
(c) CONFORMING AMENDMENT TO SOCIAL SECURITY 
ACT.—Section 205(c)(2)(A) of the Social Security Act (42 
U.S.C. 405(c)(2)(A)) is amended by adding at the end the 
following new sentence: ‘‘For purposes of the preceding 
sentence, the Commissioner shall require that information 
relating to wages paid, and amounts of self-employment 
income, be provided to the Commissioner not later than 
January 31 of the year following the calendar year to 
which such wages and self-employment income relate.’’. 
(d) CLERICAL AMENDMENT.—The table of sections 
for chapter 77 of such Code is amended by adding at the 
end the following new item: 
‘‘Sec. 7529. Automated partially pre-populated tax returns.’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to returns for taxable years begin-
ning after December 31, 2018. 
Æ 
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