SEC. 18202. DEVELOPMENT OF ONLINE ACCOUNTS AND 
PORTALS. 
(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.—
(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. 18203. 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,
(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. 18301. 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—
(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
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. 18302. 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’’.