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Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 6102

Sec. 6102. Free electronic filing

144 words·~1 min read·/bill/113/hr/1/ih/section-6102

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The Secretary of the Treasury shall, in cooperation with the private sector technology industry, maintain a program that provides free individual income tax preparation and electronic filing services to low-income taxpayers and elderly taxpayers. The Secretary shall by regulation or other guidance prescribe with respect to the program— the qualifications, selection process, and contract term for businesses participating in the program, a process for periodic review of businesses participating in the program, procedures for terminating business participation in the program for failure to comply with any program requirements, and such other procedures as the Secretary determines are necessary or appropriate to carry out the purposes of the program.
The Internal Revenue Service Free File program, as set forth in the notice published in the Federal Register on November 4, 2002 (67 Fed. Reg. 67247), shall be treated as meeting the requirements of subsection (a).
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  • 67 FR 67247
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Sec. 6102
Free electronic filing
Fed. Reg.67 FR 67247
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