I rise today with an amendment, which I offer for myself and my colleague, Senator Moseley-Braun, to improve electronic filing of tax and information returns. After working with the managers, I believe we now have an agreement on this amendment, and I send that amendment to the desk. The bill we are now considering contains far-reaching provisions that will encourage the Internal Revenue Service to expand the use of electronic filing. My amendment improves those provisions in two ways. First, my amendment makes it absolutely clear that electronic filing of tax returns should be voluntary--not another burdensome government mandate on American taxpayers. While the bill calls on the IRS to make electronic filing the 'preferred and most convenient means for filing,' it also establishes a goal of 80 percent electronic filing of tax returns by 2007. Without a clear statement of congressional intent, it will be too easy for the IRS to interpret those provisions as requiring electronic filing by certain taxpayers or in certain circumstances.
Editor's note · Context
Discussing an amendment to improve electronic filing of tax returns.
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