SEC. 305. CLARIFICATION OF IRS UNCLAIMED REFUND AU-
THORITY. 
Paragraph (1) of section 6103(m) (relating to tax re-
funds) is amended by inserting ‘‘, and through any other 
means of mass communication,’’ after ‘‘media’’. 
SEC. 306. STUDY ON DELIVERY OF TAX REFUNDS. 
(a) IN GENERAL.—The National Taxpayer Advocate 
shall conduct a study on the feasibility of delivering tax 
refunds on debit cards, prepaid cards, and other electronic 
means to assist individuals that do not have access to fi-
nancial accounts or institutions. 
(b) REPORT.—Not later than 1 year after the date 
of enactment of this Act, the National Taxpayer Advocate 
shall submit a report to Congress containing the results 
of the study conducted under subsection (a). 
SEC. 307. STUDY ON TIMELY PROCESSING AND USE OF IN-
FORMATION RETURNS. 
(a) IN GENERAL.—The Secretary of the Treasury 
shall conduct a study on the administrative and legislative 
changes that would be needed to receive and process infor-
mation returns before processing income tax returns. 
(b) REPORT.—Not later than 1 year after the date 
of the enactment of this Act, the Secretary shall submit 
a report to the Committee on Ways and Means of the 
House of Representatives and the Committee on Finance 
of the Senate containing the results of the study conducted 
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under subsection (a), together with such recommendations 
as the Secretary considers necessary or appropriate for 
implementation of these changes. 
SEC. 308. STUDY ON EASING THE BURDEN OF IN-PERSON 
TAX PAYMENTS. 
(a) IN GENERAL.—The Secretary of the Treasury 
shall conduct a study on how to reduce the number of tax-
payers making payments at IRS Taxpayer Assistance 
Centers. The report shall include an analysis of— 
(1) whether the Federal Tax Deposit Coupon 
(Form 8109) could be expanded so that it can be 
used with all Federal tax deposits and payments, 
and 
(2) what current or new return filing, payment, 
and proof of payment options could be implemented 
to reduce the burden of in-person payments. 
(b) REPORT.—Not later than 1 year after the date 
of the enactment of this Act, the Secretary shall submit 
a report to the Committee on Ways and Means of the 
House of Representatives and the Committee on Finance 
of the Senate containing the results of the study conducted 
under subsection (a), together with such recommendations 
as the Secretary considers necessary or appropriate. 
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TITLE IV—REVENUE 
PROVISIONS 
SEC. 401. EXPANSION OF BAD CHECK PENALTY TO ELEC-
TRONIC PAYMENTS. 
(a) IN GENERAL.—Section 6657 (relating to bad 
checks) is amended by adding at the end the following: 
‘‘Except as otherwise provided by the Secretary, any au-
thorization of a payment by commercially acceptable 
means (within the meaning of section 6311) shall be treat-
ed for purposes of this section in the same manner as a 
check.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to authorizations of payments 
made after December 31, 2010. 
SEC. 402. INCREASE IN INFORMATION RETURN PENALTIES. 
(a) FAILURE TO FILE CORRECT INFORMATION RE-
TURNS.— 
(1) 
IN
GENERAL.—Subsections 
(a)(1), 
(b)(1)(A), and (b)(2)(A) of section 6721 are each 
amended by striking ‘‘$50’’ and inserting ‘‘$100’’. 
(2) AGGREGATE
ANNUAL
LIMITATION.—Sub-
sections (a)(1), (d)(1)(A), and (e)(3)(A) of section 
6721 are each amended by striking ‘‘$250,000’’ and 
inserting ‘‘$1,500,000’’. 
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(b) REDUCTION WHERE CORRECTION WITHIN 30 
DAYS.— 
(1) IN GENERAL.—Subparagraph (A) of section 
6721(b)(1) is amended by striking ‘‘$15’’ and insert-
ing ‘‘$30’’. 
(2) AGGREGATE
ANNUAL
LIMITATION.—Sub-
sections (b)(1)(B) and (d)(1)(B) of section 6721 are 
each amended by striking ‘‘$75,000’’ and inserting 
‘‘$250,000’’. 
(c) REDUCTION WHERE CORRECTION ON OR BEFORE 
AUGUST 1.— 
(1) IN GENERAL.—Subparagraph (A) of section 
6721(b)(2) is amended by striking ‘‘$30’’ and insert-
ing ‘‘$60’’. 
(2) AGGREGATE
ANNUAL
LIMITATION.—Sub-
sections (b)(2)(B) and (d)(1)(C) of section 6721 are 
each amended by striking ‘‘$150,000’’ and inserting 
‘‘$500,000’’. 
(d) AGGREGATE ANNUAL LIMITATIONS FOR PER-
SONS WITH GROSS RECEIPTS
OF NOT MORE THAN 
$5,000,000.—Paragraph (1) of section 6721(d) is amend-
ed— 
(1) by striking ‘‘$100,000’’ in subparagraph 
(A) and inserting ‘‘$500,000’’, 
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(2) by striking ‘‘$25,000’’ in subparagraph (B) 
and inserting ‘‘$75,000’’, and 
(3) by striking ‘‘$50,000’’ in subparagraph (C) 
and inserting ‘‘$200,000’’. 
(e) PENALTY
IN
CASE
OF
INTENTIONAL
DIS-
REGARD.—Paragraph (2) of section 6721(e) is amended 
by striking ‘‘$100’’ and inserting ‘‘$250’’. 
(f) ADJUSTMENT FOR INFLATION.—Section 6721 is 
amended by adding at the end the following new sub-
section: 
‘‘(f) ADJUSTMENT FOR INFLATION.— 
‘‘(1) IN
GENERAL.—For each fifth calendar 
year beginning after 2012, each of the dollar 
amounts under subsections (a), (b), (d) (other than 
paragraph (2)(A) thereof), and (e) shall be increased 
by such dollar amount multiplied by the cost-of-liv-
ing adjustment determined under section 1(f)(3) de-
termined by substituting ‘calendar year 2011’ for 
‘calendar year 1992’ in subparagraph (B) thereof. 
‘‘(2) ROUNDING.—If any amount adjusted 
under paragraph (1)— 
‘‘(A) is not less than $75,000 and is not 
a multiple of $500, such amount shall be 
rounded to the next lowest multiple of $500, 
and 
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‘‘(B) is not described in subparagraph (A) 
and is not a multiple of $10, such amount shall 
be rounded to the next lowest multiple of $10.’’. 
(g) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to information returns 
required to be filed on or after January 1, 2011. 
SEC. 403. BUDGET COMPLIANCE. 
The budgetary effects of this Act, for the purpose of 
complying with the Statutory Pay-As-You-Go Act of 2010, 
shall be determined by reference to the latest statement 
titled ‘‘Budgetary Effects of PAYGO Legislation’’ for this 
Act, submitted for printing in the Congressional Record 
by the Chairman of the Committee on the Budget of the 
House of Representatives, provided that such statement 
has been submitted prior to the vote on passage. 
Æ 
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