(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to disclosures made after the date 
of the enactment of this Act. 
TITLE IV—EXPANDED USE OF 
ELECTRONIC SYSTEMS 
SEC. 18401. 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 
amended by adding at the end the following new para-
graph: 
‘‘(6) APPLICABLE NUMBER.—For purposes of 
paragraph (2)(A), the applicable number shall be de-
termined in accordance with the following table: 
‘‘(A) in the case of calendar years before 
2020, 250, 
‘‘(B) in the case of calendar year 2020, 
100, and 
‘‘(C) in the case of calendar years after 
2020, 10.’’. 
(c) RETURNS FILED
BY
A TAX RETURN PRE-
PARER.—Section 6011(e)(3) is amended by adding at the 
end the following new subparagraph:
‘‘(D) EXCEPTION
FOR
CERTAIN
PRE-
PARERS LOCATED IN AREAS WITHOUT INTER-
NET ACCESS.—The Secretary may waive the re-
quirement of subparagraph (A) if the Secretary 
determines, on the basis of an application by 
the tax return preparer, that the preparer can-
not 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. 
SEC. 18402. 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 pub-
lish guidance to establish uniform standards 
and procedures for the acceptance of taxpayers’ 
signatures appearing in electronic form with re-
spect to any request for disclosure of a tax-
payer’s return or return information under sec-
tion 6103(c) to a practitioner or any power of 
attorney granted by a taxpayer to a practi-
tioner. 
‘‘(C) PRACTITIONER.—For purposes of 
subparagraph (B), the term ‘practitioner’ 
means any individual in good standing who is 
regulated under section 330 of title 31, United 
States Code.’’. 
SEC. 18403. PAYMENT OF TAXES BY DEBIT AND CREDIT 
CARDS. 
Section 6311(d)(2) is amended by adding at the end 
the following: ‘‘The preceding sentence shall not apply to 
the extent that the Secretary ensures that any such fee 
or other consideration is fully recouped by the Secretary 
in the form of fees paid to the Secretary by persons paying
taxes imposed under subtitle A with credit, debit, or 
charge cards pursuant to such contract. Notwithstanding 
the preceding sentence, the Secretary shall seek to mini-
mize the amount of any fee or other consideration that 
the Secretary pays under any such contract.’’. 
DIVISION 
I—RULES 
FOR 
SEI-
ZURE AND SALE OF PERISH-
ABLE GOODS RESTRICTED TO 
ONLY PERISHABLE GOODS 
SEC. 19001. RULES FOR SEIZURE AND SALE OF PERISHABLE 
GOODS RESTRICTED TO ONLY PERISHABLE 
GOODS. 
(a) IN GENERAL.—Section 6336 of the Internal Rev-
enue Code of 1986 is amended by striking ‘‘or become 
greatly reduced in price or value by keeping, or that such 
property cannot be kept without great expense’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to property seized after the date 
of the enactment of this Act. 
Passed the House of Representatives April 18, 2018. 
Attest: 
Clerk.
115TH CONGRESS 
2D SESSION 
H. R. 5444 
AN ACT 
To amend the Internal Revenue Code of 1986 to 
modernize and improve the Internal Revenue 
Service, to amend the Internal Revenue Code of 
1986 to make permanent the Volunteer Income 
Tax Assistance matching grant program, to re-
quire the Secretary of the Treasury to establish 
a program for the issuance of identity protection 
personal identification numbers, to amend the In-
ternal Revenue Code of 1986 to allow officers 
and employees of the Department of the Treas-
ury to provide to taxpayers information regard-
ing low-income taxpayer clinics, to provide for a 
single point of contact at the Internal Revenue 
Service for the taxpayers who are victims of tax- 
related identity theft, to require notice from the 
Secretary of the Treasury in the case of any clo-
sure of a Taxpayer Assistance Center, to amend 
the Internal Revenue Code of 1986 to require 
electronic filing of the annual returns of exempt 
organizations and provide for making such re-
turns available for public inspection, to amend 
the Internal Revenue Code of 1986 to improve 
cybersecurity and taxpayer identity protection, 
and modernize the information technology of the 
Internal Revenue Service, to amend the Internal 
Revenue Code of 1986 to restrict the immediate 
sale of seized property by the Secretary of the 
Treasury to perishable goods, and for other pur-
poses.