Filer Voter Act
Bill: H.R.3288 | Sponsor: Rep. Watson Coleman, Bonnie (D-NJ)
Policy area: Government Operations and Politics

Summary:
Tax Filer Voter Registration Act or the Filer Voter Act
This bill treats certain tax return preparers as voter registration agencies.
Specifically, the bill requires tax return preparers who prepare at least 100 individual tax returns in a taxable year to provide voter registration application forms to their customers. The form must be made available by (1) displaying copies of the form in the preparer's office for customers who receive in-person services, and (2) providing a hyperlink to the form for customers who receive online services.
The bill also outlines the responsibilities of the Department of the Treasury to enable certified volunteer tax preparers to meet the requirements of the bill.

To amend the National Voter Registration Act of 1993 to treat certain 
tax return preparers as voter registration agencies under such Act for 
purposes of distributing voter registration application forms, and for 
                            other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Tax Filer Voter Registration Act'' 
or the ``Filer Voter Act''.

SEC. 2. TREATMENT OF TAX RETURN PREPARERS AS VOTER REGISTRATION 
              AGENCIES FOR PURPOSES OF DISTRIBUTING VOTER REGISTRATION 
              APPLICATION FORMS.

    (a) Tax Return Preparers as Voter Registration Agencies.--
            (1) In general.--Section 7 of the National Voter 
        Registration Act of 1993 (52 U.S.C. 20506) is amended by adding 
        at the end the following new subsection:
    ``(e) Special Rules for Tax Return Preparers.--
            ``(1) Treatment as voter registration agencies.--Subject to 
        paragraph (2) and except as provided in paragraph (3), each tax 
        return preparer in a State shall be treated as a voter 
        registration agency designated by the State for purposes of 
        this section.
            ``(2) Methods of meeting requirements.--
                    ``(A) Availability of forms in office for customers 
                who meet preparer in person.--A tax return preparer who 
                provides tax return preparation services to customers 
                who meet the preparer in person at the preparer's 
                office may meet the requirements applicable to the tax 
                return preparer under this section by displaying copies 
                of the mail voter registration application form used by 
                the State in which the office is located in a manner 
                which ensures that the forms are visible and accessible 
                to any customer who visits the office.
                    ``(B) Availability of forms through hyperlink for 
                customers who receive services online.--A tax return 
                preparer who provides tax return preparation services 
                to customers through online methods may meet the 
                requirements applicable to the tax return preparer 
                under this section--
                            ``(i) by providing a hyperlink to the mail 
                        voter registration application form developed 
                        by the Election Assistance Commission under 
                        section 9(a)(2), or to the website of the 
                        appropriate election official through which an 
                        individual may register to vote online, through 
                        the same computer software, service, or program 
                        by which the tax return preparer provides 
                        services to the customer online; and
                            ``(ii) by ensuring that the hyperlink is 
                        prominently displayed to each customer who 
                        receives any tax return preparation services 
                        from the tax return preparer.
            ``(3) Exceptions.--A tax return preparer shall not be 
        required to meet the following requirements of this section 
        which are otherwise applicable to a voter registration agency 
        designated by the State for purposes of this section:
                    ``(A) Clause (iii) of subsection (a)(4)(A) 
                (relating to the acceptance of completed voter 
                registration application forms for transmittal to the 
                appropriate State election official).
                    ``(B) Subparagraph (B) of subsection (a)(6) 
                (relating to the provision of the form by which an 
                individual may apply to register to vote at a voter 
                registration agency and related forms and statements).
                    ``(C) Subsection (d) (relating to the deadline for 
                the transmittal of completed voter registration 
                application forms to the appropriate State election 
                official).
            ``(4) Definition.--In this subsection, the term `tax return 
        preparer' means--
                    ``(A) a tax return preparer described in section 
                7701(a)(36) of the Internal Revenue Code of 1986, other 
                than a tax return preparer who--
                            ``(i) during the taxable year, reasonably 
                        expects to prepare fewer than 100 individual 
                        tax returns, or
                            ``(ii) during the previous taxable year, 
                        prepared fewer than 100 individual tax returns; 
                        or
                    ``(B) any certified volunteer tax preparer who 
                receives funding from the Secretary of the Treasury 
                under the Volunteer Income Tax Assistance Program or 
                the Tax Counseling for the Elderly Program.
            ``(5) Regulations.--The Election Assistance Commission, in 
        consultation with the Secretary of the Treasury, shall 
        promulgate such regulations as the Commission considers 
        appropriate to carry out this subsection.''.
            (2) Effective date.--The amendment made by paragraph (1) 
        shall apply with respect to taxable years occurring after 
        December 2019.
    (b) Responsibilities of Secretary of the Treasury Relating to 
Certified Volunteer Tax Preparers.--
            (1) Guidance to certified volunteer tax preparers receiving 
        funding under certain programs.--The Secretary of the Treasury 
        shall provide assistance and guidance to enable certified 
        volunteer tax preparers who receive funding under the Volunteer 
        Income Tax Assistance Program or the Tax Counseling for the 
        Elderly Program to meet the requirements of section 7(e) of the 
        National Voter Registration Act of 1993 (as added by subsection 
        (a)).
            (2) Revision to intake and interview and quality review 
        sheet.--The Secretary of the Treasury shall revise the intake 
        and interview and quality review sheet provided to an 
        individual who utilizes the services of certified volunteer 
        preparers to include the following question: ``Do you want to 
        receive a form today to register to vote or update your voter 
        registration information?'', as well as a box for the 
        individual to check to indicate whether or not the individual 
        wants to receive such a form.
            (3) Display of information at sites.--The Secretary of the 
        Treasury shall revise the quality site requirements for 
        volunteer tax preparers who receive funding under the Volunteer 
        Income Tax Assistance Program or the Tax Counseling for the 
        Elderly Program to include a requirement that the sites clearly 
        and prominently display voter registration application forms.
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