I 
111TH CONGRESS 
2D SESSION 
H. R. 5050 
To amend the Internal Revenue Code of 1986 to provide an election for 
unmarried, nonitemizing individuals to have their returns prepared by 
the Secretary of the Treasury, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 15, 2010 
Mr. COOPER 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 provide 
an election for unmarried, nonitemizing individuals to 
have their returns prepared by the Secretary of the 
Treasury, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. RETURNS PREPARED BY SECRETARY. 
(a) IN GENERAL.—Section 6020 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
‘‘(c) MANDATORY PREPARATION
OF RETURN
BY 
SECRETARY.— 
VerDate Nov 24 2008 
03:15 Apr 17, 2010
Jkt 089200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H5050.IH
H5050
tjames on DSK5CLS3C1PROD with BILLS
‘‘(1) IN GENERAL.—If an eligible individual— 
‘‘(A) makes an election under this sub-
section with respect to a return of tax imposed 
by chapter 1 for any taxable year, and 
‘‘(B) discloses such information relating to 
such return as the Secretary may require, 
the Secretary shall prepare such return, which, being 
signed by such person, may be received by the Sec-
retary as the return of such person for such taxable 
year. 
‘‘(2) ELIGIBLE INDIVIDUAL.—For purposes of 
this subsection, the term ‘eligible individual’ means, 
with respect to any taxable year, an individual 
who— 
‘‘(A) is described in section 1(c) (relating 
to unmarried individuals (other than surviving 
spouses and heads of households)), and 
‘‘(B) does not have gross income derived 
from a trade or business of the taxpayer for the 
taxable year. 
‘‘(3) EFFECT OF ELECTION.—If an individual 
makes an election under this subsection with respect 
to a return, such individual shall, for purposes of 
such return, be treated as an individual described in 
VerDate Nov 24 2008 
03:15 Apr 17, 2010
Jkt 089200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H5050.IH
H5050
tjames on DSK5CLS3C1PROD with BILLS
section 63(b) (relating to individuals who do not 
itemize their deductions).’’. 
(b) REPORT.—Not later than August 31, 2012, the 
Secretary of the Treasury shall submit to the Congress 
a report containing the following: 
(1) The number of returns prepared pursuant 
to section 6020(c) of the Internal Revenue Code of 
1986. 
(2) The feasiblity of allowing the election under 
such section with respect to returns of tax of other 
taxpayers, such as married taxpayers, heads of 
households, surviving spouses, and taxpayers who 
itemize their deductions. 
(3) Any necessary or appropriate changes in 
such Code to better facilitate the preparation of re-
turns under such section (first, without regard to 
any changes described in paragraph (2), and, then, 
with regard to such changes). 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall apply to returns required to be filed for 
taxable years beginning after December 31, 2010. 
Æ 
VerDate Nov 24 2008 
03:15 Apr 17, 2010
Jkt 089200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6301
E:\BILLS\H5050.IH
H5050
tjames on DSK5CLS3C1PROD with BILLS