I 
117TH CONGRESS 
2D SESSION 
H. R. 8368 
To amend the Internal Revenue Code of 1986 to establish a free on-line 
tax preparation and filing service and programs that allow taxpayers 
to access third-party provided tax return information and information 
held by the Internal Revenue Service. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 13, 2022 
Mr. SHERMAN (for himself, Ms. PORTER, Ms. NORTON, Mr. BLUMENAUER, 
Mr. BEYER, Ms. SPEIER, Mrs. CHERFILUS-MCCORMICK, Mr. RASKIN, 
Mr. COHEN, Ms. WILD, Mr. EVANS, Mr. JONES, Mr. WELCH, Mr. 
TAKANO, Ms. SCANLON, Mr. JOHNSON of Georgia, Mr. CARBAJAL, Mr. 
CASE, Ms. JACOBS of California, Mr. BUTTERFIELD, Ms. ROYBAL- 
ALLARD, Ms. TITUS, Ms. JACKSON LEE, Ms. LEE of California, Mr. 
LOWENTHAL, Mr. SMITH of Washington, Ms. PRESSLEY, Mr. GARCI´A of 
Illinois, Ms. BARRAGA´N, Mr. KAHELE, Ms. JAYAPAL, Mr. MCGOVERN, 
Ms. OCASIO-CORTEZ, Ms. NEWMAN, Mr. VARGAS, Ms. VELA´ZQUEZ, Ms. 
TLAIB, Mr. LEVIN of California, Ms. STANSBURY, Mr. KHANNA, Mr. 
CARTER of Louisiana, Mrs. CAROLYN B. MALONEY of New York, Ms. 
BASS, Ms. MATSUI, Mr. DEFAZIO, Ms. PINGREE, Mrs. WATSON COLE-
MAN, Ms. BROWN of Ohio, and Ms. DEAN) 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 free on-line tax preparation and filing service and 
programs that allow taxpayers to access third-party pro-
vided tax return information and information held by 
the Internal Revenue Service. 
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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 Filing Simplifica-
tion Act of 2022’’. 
SEC. 2. PROHIBITION ON AGREEMENTS RESTRICTING GOV-
ERNMENT TAX PREPARATION AND FILING 
SERVICES. 
The Secretary of the Treasury, or the Secretary’s del-
egate, may not enter into any agreement after the date 
of the enactment of this Act which restricts the Sec-
retary’s legal right to provide tax return preparation serv-
ices or software or to provide tax return filing services. 
SEC. 3. GOVERNMENT-ASSISTED TAX PREPARATION AND 
FILING SERVICES. 
(a) IN GENERAL.—Chapter 77 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new section: 
‘‘SEC. 7531. GOVERNMENT-ASSISTED TAX-RETURN PREPA-
RATION PROGRAMS. 
‘‘(a) ESTABLISHMENT
OF PROGRAMS.—The Sec-
retary shall establish and operate the following programs: 
‘‘(1) SIMPLIFIED TAX BENEFITS PORTAL FOR 
NON-FILERS.—Not later than March 1, 2023, a pro-
gram through which any eligible taxpayer (as de-
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fined in subsection (b)(1)) can claim any credit al-
lowed under subpart C of part IV of subchapter A 
of chapter 1 (including the earned income tax credit 
under section 32 and the portion of the child tax 
credit allowed under section 24(d)) for the taxable 
year without being required to report any additional 
income data to the Internal Revenue Service. 
‘‘(2) ONLINE TAX PREPARATION AND FILING 
SOFTWARE.—Not later than January 31, 2024, soft-
ware for the preparation and filing of individual in-
come tax returns for taxable years beginning after 
2022. 
‘‘(3) TAXPAYER DATA ACCESS.—Not later than 
March 1, 2024, a program under which taxpayers 
may download third-party provided return informa-
tion and IRS-held information relating to individual 
income tax returns for taxable years beginning after 
2022. 
‘‘(4) EXPEDITED TAX FILING.—Not later than 
March 1, 2024, a program under which eligible indi-
viduals (as defined in subsection (e)(1)) may elect to 
have income tax returns for taxable years beginning 
after 2022 prepared by the Secretary. 
‘‘(b) SIMPLIFIED TAX BENEFITS PORTAL FOR NON- 
FILERS.— 
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‘‘(1) ELIGIBLE TAXPAYER.— 
‘‘(A) IN GENERAL.—For purposes of sub-
section (a)(1), the term ‘eligible taxpayer’ 
means a taxpayer who is not required to file a 
return of tax for the taxable year. 
‘‘(B) EXPANSION
TO
INCLUDE
POPU-
LATIONS
OTHER
THAN
NON-FILERS.—At the 
discretion of the Secretary, with respect to any 
taxable year beginning after 2023, the term ‘eli-
gible taxpayer’ may include taxpayers who are 
required to file a return of tax for the taxable 
year. 
‘‘(2) REQUIREMENTS.— 
‘‘(A) IN
GENERAL.—The program de-
scribed in subsection (a)(1) shall— 
‘‘(i) request no information other than 
that which— 
‘‘(I) is strictly required for pur-
poses of determining the amount of 
any credit described in subsection 
(a)(1), and 
‘‘(II) is not already contained in 
the records of the Internal Revenue 
Service or to which the Internal Rev-
enue Service does not have access, 
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‘‘(ii) be user-tested, 
‘‘(iii) use plain language and be made 
available in all languages for which trans-
lations are provided on the public website 
of the Internal Revenue Service, 
‘‘(iv) be accessible on mobile devices, 
‘‘(v) conform to all guidelines under 
section 508 of the Rehabilitation Act of 
1973 (29 U.S.C. 794d), 
‘‘(vi) be available for use by taxpayers 
throughout the calendar year, 
‘‘(vii) be displayed in a prominent po-
sition on the website of the Internal Rev-
enue Service, 
‘‘(viii) be advertised through direct 
mailings, and 
‘‘(ix) provide real-time feedback to 
taxpayers using the program and, in the 
case of a claim for any credit described in 
subsection (a)(1) which is not allowed to 
the taxpayer, provide additional informa-
tion to the taxpayer on subsequent actions 
with respect to such claim. 
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tion and filing of an individual income tax return’ 
for ‘determining the amount of any credit described 
in subsection (a)(1)’, and 
‘‘(2) be compatible with the program described 
in subsection (a)(1) so as to permit a taxpayer to— 
‘‘(A) submit any required information once 
for use by both programs, and 
‘‘(B) based on such information, be di-
rected to the appropriate program. 
‘‘(d) REQUIREMENTS FOR TAXPAYER DATA ACCESS 
PROGRAM.—Return information under the program estab-
lished under subsection (a)(3) shall be made available— 
‘‘(1) for any calendar year beginning after De-
cember 31, 2024, not later than 15 days after the 
Secretary receives such information, and 
‘‘(2) through a secure function that allows a 
taxpayer to download such information from the 
website of the Internal Revenue Service in both a 
printable document file and in a computer-readable 
form suitable for use by automated tax preparation 
software. 
‘‘(e) EXPEDITED TAX FILING.— 
‘‘(1) ELIGIBLE INDIVIDUAL.—For purposes of 
the program established under subsection (a)(4)— 
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‘‘(A) IN GENERAL.—Except as provided in 
subparagraphs (B) and (C), the term ‘eligible 
individual’ means, with respect to any taxable 
year, any individual who— 
‘‘(i) elects to participate in the pro-
gram established under subsection (a)(4), 
‘‘(ii) does not claim any deduction al-
lowed under section 62 for purposes of de-
termining adjusted gross income, 
‘‘(iii) claims the standard deduction 
under section 63, 
‘‘(iv) does not file schedule C, and 
‘‘(v) has no income other than income 
from— 
‘‘(I) wages (as defined in section 
3401), 
‘‘(II) interest, or 
‘‘(III) dividends. 
‘‘(B) LIMITATION
ON
ELIGIBILITY
FOR 
TAX YEAR 2023.—With respect to any taxable 
year beginning in 2023, the term ‘eligible indi-
vidual’ shall only include such populations of in-
dividuals described in subparagraph (A) as is 
determined by the Secretary. 
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‘‘(C) EXPANSION
OF
ELIGIBILITY
AFTER 
TAX YEAR 2023.— 
‘‘(i) IN GENERAL.—At the discretion 
of the Secretary, with respect to any tax-
able year beginning after 2023, the term 
‘eligible individual’ may include popu-
lations of individuals who would not other-
wise satisfy the requirements established 
under subparagraph (A). 
‘‘(ii) REPORT.—Not later than August 
31, 2025, the Secretary shall submit a re-
port to Congress that contains rec-
ommendations for such legislative or ad-
ministrative actions as the Secretary deter-
mines necessary with respect to expanding 
the populations of individuals that may 
qualify as eligible individuals for purposes 
of the program established under sub-
section (a)(4). 
‘‘(2) RETURN
MUST
BE
FILED
BY
INDI-
VIDUAL.—No return prepared under the program es-
tablished under subsection (a)(4) shall be treated as 
filed before the date such return is submitted by the 
taxpayer as provided under the rules of section 
6011. 
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‘‘(3) INTERACTION
WITH
SOFTWARE.—Not 
later than March 1, 2024, the Secretary shall pro-
vide for interaction between the software described 
in subsection (a)(2) and the program established 
under subsection (a)(4) such that an individual may 
elect to have their income tax return partially pre-
pared by the Secretary pursuant to such subsection 
(based on such information as is available to the 
Secretary) and made available through the software 
described in subsection (a)(2) for the individual to 
complete and file. 
‘‘(f) VERIFICATION OF IDENTITY.— 
‘‘(1) IN GENERAL.—An individual shall not par-
ticipate in any program described in subsection (a) 
or access any information under such a program un-
less such individual has verified their identity to the 
satisfaction of the Secretary. 
‘‘(2) 
ACCESSIBILITY.—For 
purposes 
of 
verifying the identity of any individual seeking to 
participate in any program described in subsection 
(a) or to access any information under any such pro-
gram, the Secretary shall ensure that— 
‘‘(A) any verification procedures are acces-
sible to a significant majority of taxpayers, and 
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‘‘(B) for any taxpayer who cannot access 
or use such verification procedures, a secondary 
verification procedure (or multiple secondary 
verification procedures) that is accessible by 
such taxpayer, including in-person verification 
procedures. 
‘‘(3) ONLINE VERIFICATION.—Not later than 3 
years after the date of enactment of this section, the 
Secretary shall ensure that any verification proce-
dures established under this section are able to be 
used successfully by— 
‘‘(A) 70 percent of households in the 
United States, and 
‘‘(B) 80 percent of taxpayers who are eligi-
ble to claim the earned income tax credit under 
section 32. 
‘‘(4) STUDY AND REPORT.—Not later than 3 
years after the date of enactment of this section, 
and annually thereafter, the Secretary shall conduct 
a study and make publicly available a report on the 
verification pass rates by taxpayers under this sec-
tion, with such information to be disaggregated by 
income levels and subpopulation groups, including 
disadvantaged populations such as— 
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‘‘(A) individuals without access to desktop 
or laptop computers, 
‘‘(B) individuals without internet service at 
home, 
‘‘(C) individuals without credit histories, 
‘‘(D) individuals experiencing homeless-
ness, and 
‘‘(E) individuals with limited English pro-
ficiency. 
‘‘(g) OTHER DEFINITIONS.—For purposes of this 
section— 
‘‘(1) 
IRS-HELD
INFORMATION.—The 
term 
‘IRS-held information’ means— 
‘‘(A) any information relating to payments 
made to a taxpayer with respect to any credit 
allowed under subpart C of part IV of sub-
chapter A of chapter 1, and 
‘‘(B) any other information, as identified 
and determined appropriate by the Secretary 
for the purposes of this section, which— 
‘‘(i) is contained in the records of the 
Internal Revenue Service or to which the 
Internal Revenue Service has access, and 
‘‘(ii) is not third-party provided return 
information. 
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‘‘(2) THIRD-PARTY PROVIDED RETURN INFOR-
MATION.—The term ‘third-party provided return in-
formation’ means— 
‘‘(A) information reported to the Secretary 
through an information return (as defined in 
section 6724(d)(1)), 
‘‘(B) information reported to the Secretary 
pursuant to section 232 of the Social Security 
Act, and 
‘‘(C) such other information reported to 
the Secretary as is determined appropriate by 
the Secretary for purposes of— 
‘‘(i) the program established under 
subsection (a)(2), and 
‘‘(ii) any determination described in 
subsection (b)(3)(B). 
‘‘(h) TAXPAYER RESPONSIBILITY.—Nothing in this 
section shall be construed to absolve the taxpayer from 
full responsibility for the accuracy or completeness of their 
return of tax. 
‘‘(i) PROHIBITION ON FEES.—No fee may be imposed 
on any taxpayer who participates in any program estab-
lished under subsection (a). 
‘‘(j) INFORMATION PROVIDED FOR WAGE AND SELF- 
EMPLOYMENT
INCOME.—For purposes of subsection 
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(a)(3), in the case of information relating to wages paid 
for any calendar year after 2022 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 infor-
mation available to the Secretary not later than the Feb-
ruary 15 of the calendar year following the calendar year 
to which such wages and self-employment income relate. 
‘‘(k) OUTREACH CAMPAIGN.— 
‘‘(1) IN GENERAL.—The Secretary, in coordina-
tion with local community-based organizations, shall 
conduct an outreach campaign to— 
‘‘(A) provide information to the public re-
garding the programs and software described in 
subsection (a), and 
‘‘(B) enroll individuals in the programs de-
scribed in such subsection. 
‘‘(2) METHODS.—With respect to the outreach 
campaign described in paragraph (1), the Secretary 
shall— 
‘‘(A) provide relevant information on the 
public website of the Internal Revenue Service, 
and 
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‘‘(B) send direct mailings to individuals 
who have been identified as not having filed a 
return of tax for the taxable year. 
‘‘(l) STATE INCOME TAX RETURNS.—Subject to any 
applicable requirements under section 6103, the Secretary 
shall establish intergovernmental cooperative agreements 
with State and local governments to exchange taxpayer re-
turn information which is provided, imputed, calculated, 
or used to make calculations under the programs described 
in subsection (a) for purposes of the administration of 
State and local tax laws and the preparation of State in-
come tax returns.’’. 
(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 chapter shall be filed on or before January 
31 of the year following the calendar year to which such 
returns relate. Section 6081 shall not apply to returns 
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 
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relating to wages paid be provided to the Secretary of the 
Treasury not later than February 15 of the year following 
the calendar year to which such wages and self-employ-
ment 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. 7531. Government-assisted tax-return preparation programs.’’. 
(e) AUTHORIZATION OF APPROPRIATIONS.—There is 
authorized to be appropriated to carry out the amend-
ments made by this section such sums as may be necessary 
for each of fiscal years 2022 through 2026. 
(f) EFFECTIVE DATE.—The amendments made by 
this section shall apply to returns for taxable years begin-
ning after December 31, 2021. 
Æ 
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