all individual taxpayers with the ability to electroni-
cally prepare and file their Federal returns of in-
come tax through the Internal Revenue Service 
website, free of charge, by using the standard 1040 
and 1040EZ forms and the most commonly used 
schedules for taxable years beginning after 2007, 
and such software service to be made available (at 
no cost to either the United States or the partici-
pating taxpayers) by the Free File Alliance shall be 
in addition to the products and services available to 
taxpayers from Free File member companies under 
the terms and conditions of the Government’s agree-
ment with the Free File Alliance Agreement entered 
into on behalf of the United States by the Commis-
sioner of Internal Revenue on October 30, 2002, and 
as subsequently amended. 
(2) TERM
OF
AGREEMENT.—The agreement 
shall have a term of 60 months, unless terminated 
earlier in accordance with the agreement, and may 
be renewed. 
(b) DEVELOPMENT AND OPERATION OF PROGRAM.— 
In providing for the development and operation of this 
program, the Secretary of the Treasury— 
(1) shall enter into an agreement with the Free 
File Alliance in accordance with subsection (a); 
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(2) shall not otherwise develop or deploy elec-
tronic tax preparation or filing products for the 
same or similar purposes; 
(3) shall ensure that the requirements set forth 
in this subsection are implemented in a manner con-
sistent with the terms, conditions, requirements, and 
commitments of the Agreement entered into on be-
half of the United States by the Commissioner of In-
ternal Revenue on October 30, 2002, as subse-
quently amended, including the provision that par-
ticipating companies in the Free File program may 
not advertise, market, or offer to sell any products 
or services to taxpayers while using the tax prepara-
tion programs; 
(4) may not compensate or allow a participating 
company to charge for providing the free products 
and services provided pursuant to this subsection; 
and 
(5) shall conduct a public information and con-
sumer education campaign to encourage taxpayer 
awareness of this program, with particular emphasis 
on EITC taxpayer communities. 
(c) CONSULTATION.—In providing for the deploy-
ment of this program, the Secretary shall also consult with 
other entities with expertise in this issue area, including 
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the National Taxpayer Advocate, the Electronic Tax Ad-
ministration Advisory Committee (ETAAC), professional 
and industrial organizations, nonprofit organizations, and 
Federal, State, and local agencies as determined appro-
priate by the Secretary. 
(d) REPORTS
TO CONGRESS REGARDING
E-FILE 
PROGRAM.— 
(1) REPORT ON IMPLEMENTATION.—The Sec-
retary of the Treasury shall report to the Committee 
on Finance of the Senate and the Committee on 
Ways and Means of the House of Representatives 
not later than 6 months after the date of the enact-
ment of this Act, and every 6 months thereafter, re-
garding the status of the implementation of this e- 
file program. 
(2) REPORT ON USAGE.—Not later than June 
30 of each year after the implementation of e-file 
program described in this Act, the Secretary of the 
Treasury, in consultation with the National Tax-
payer Advocate and the ETAAC, shall report to the 
Committee on Finance of the Senate and the Com-
mittee on Ways and Means of the House of Rep-
resentatives, on taxpayer usage of such e-file pro-
gram. 
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SEC. 2. BUSINESS RESPONSIBILITY STANDARDS. 
Members of the Free File Alliance must meet the 
standards set forth in section 9.104–1 of title 48, Code 
of Federal Regulations, that would be used by the Federal 
Government to evaluate the business responsibility of a 
company and the commerciality of its offered product or 
service if such company were being considered as a con-
tract source for the purchase of commercial products or 
services for the Federal Government’s end use. 
SEC. 3. RETURN-FREE TAX SYSTEM. 
Neither the Secretary of the Treasury nor any dele-
gate of the Secretary may implement a return-free tax sys-
tem under which individuals would be permitted to comply 
with the Internal Revenue Code of 1986 without making 
the return required under section 6012 of such Code for 
taxable years beginning after 2007, unless the authoriza-
tion to implement such a system is enacted into law by 
an Act of Congress after the date of the enactment of this 
Act. 
Æ 
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