(2) DEADLINE.—The Secretary shall make every 
reasonable effort to make the secure individualized on-
line accounts described in subsection (a)(1) available 
to taxpayers by December 31, 2023. 
SEC. 203. INTERNET PLATFORM FOR FORM 1099 FILINGS. 
(a) IN GENERAL.—Not later than January 1, 2023, 
the Secretary of the Treasury or the Secretary’s delegate 
(hereafter referred to in this section as the ‘‘Secretary’’) 
shall make available an Internet website or other electronic 
media, with a user interface and functionality similar to 
the Business Services Online Suite of Services provided by 
the Social Security Administration, that will provide access 
to resources and guidance provided by the Internal Revenue 
Service and will allow persons to— 
(1) prepare and file Forms 1099, 
(2) prepare Forms 1099 for distribution to re-
cipients other than the Internal Revenue Service, and 
(3) maintain a record of completed and sub-
mitted Forms 1099. 
(b) ELECTRONIC SERVICES TREATED
AS SUPPLE-
MENTAL; APPLICATION
OF SECURITY STANDARDS.—The 
Secretary shall ensure that the services described in sub-
section (a)— 
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(1) are a supplement to, and not a replacement 
for, other services provided by the Internal Revenue 
Service to taxpayers, and 
(2) comply with applicable security standards 
and guidelines. 
TITLE III—MODERNIZATION OF 
CONSENT-BASED 
INCOME 
VERIFICATION SYSTEM 
SEC. 301. DISCLOSURE OF TAXPAYER INFORMATION FOR 
THIRD-PARTY INCOME VERIFICATION. 
(a) IN GENERAL.—Not later than 1 year after the close 
of the 2-year period described in subsection (d)(1), the Sec-
retary of the Treasury or the Secretary’s delegate (hereafter 
referred to in this section as the ‘‘Secretary’’) shall imple-
ment a program to ensure that any qualified disclosure— 
(1) is fully automated and accomplished through 
the Internet, and 
(2) is accomplished in as close to real-time as is 
practicable. 
(b) QUALIFIED DISCLOSURE.—For purposes of this 
section, the term ‘‘qualified disclosure’’ means a disclosure 
under section 6103(c) of the Internal Revenue Code of 1986 
of returns or return information by the Secretary to a per-
son seeking to verify the income or creditworthiness of a 
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taxpayer who is a borrower in the process of a loan applica-
tion. 
(c) APPLICATION OF SECURITY STANDARDS.—The Sec-
retary shall ensure that the program described in subsection 
(a) complies with applicable security standards and guide-
lines. 
(d) USER FEE.— 
(1) IN GENERAL.—During the 2-year period be-
ginning on the first day of the 6th calendar month be-
ginning after the date of the enactment of this Act, 
the Secretary shall assess and collect a fee for quali-
fied disclosures (in addition to any other fee assessed 
and collected for such disclosures) at such rates as the 
Secretary determines are sufficient to cover the costs 
related to implementing the program described in 
subsection (a), including the costs of any necessary 
infrastructure or technology. 
(2) DEPOSIT
OF
COLLECTIONS.—Amounts re-
ceived from fees assessed and collected under para-
graph (1) shall be deposited in, and credited to, an 
account solely for the purpose of carrying out the ac-
tivities described in subsection (a). Such amounts 
shall be available to carry out such activities without 
need of further appropriation and without fiscal year 
limitation. 
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SEC. 302. LIMIT REDISCLOSURES AND USES OF CONSENT- 
BASED DISCLOSURES OF TAX RETURN INFOR-
MATION. 
(a) IN GENERAL.—Section 6103(c) is amended by add-
ing at the end the following: ‘‘Persons designated by the tax-
payer under this subsection to receive return information 
shall not use the information for any purpose other than 
the express purpose for which consent was granted and shall 
not disclose return information to any other person without 
the express permission of, or request by, the taxpayer.’’. 
(b) APPLICATION OF PENALTIES.—Section 6103(a)(3) 
is amended by inserting ‘‘subsection (c),’’ after ‘‘return in-
formation under’’. 
(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. 401. 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 amend-
ed by adding at the end the following new paragraph: 
‘‘(6) APPLICABLE
NUMBER.—For purposes of 
paragraph (2)(A), the applicable number shall be de-
termined in accordance with the following table: 
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‘‘(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 PREPARER.— 
Section 6011(e)(3) is amended by adding at the end the 
following new subparagraph: 
‘‘(D) EXCEPTION FOR CERTAIN PREPARERS 
LOCATED
IN
AREAS
WITHOUT
INTERNET
AC-
CESS.—The Secretary may waive the require-
ment of subparagraph (A) if the Secretary deter-
mines, on the basis of an application by the tax 
return preparer, that the preparer cannot 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. 
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