HR2688-118

1. Short title This Act may be cited as the Streamlining IRS Operations Act.

2. Reducing the resource drain by requiring that electronically prepared paper returns include scannable code Section 6011(e) of the Internal Revenue Code of 1986 is amended— by redesignating the paragraph (6) relating to application of numerical limitation to returns relating to deferred compensation plans as paragraph (7), and by adding at the end the following new paragraph: The Secretary shall require that any return of tax which is prepared electronically, but is printed and filed on paper, bear a code which can, when scanned, convert such return to electronic format. Section 6011(e)(1) of such Code is amended by striking paragraph (3) and inserting paragraphs (3) and (8). The amendments made by this section shall apply to returns of tax the due date for which (determined without regard to extensions) is after December 31, 2023. (8)Special rule for returns prepared electronically and submitted on paperThe Secretary shall require that any return of tax which is prepared electronically, but is printed and filed on paper, bear a code which can, when scanned, convert such return to electronic format..