Sec. 2301. Electronic filing of returns
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/bill/115/hr/88/eah/section-2301A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 6011(e)(2)(A) is amended by striking 250 and inserting the applicable number of . Section 6011(e) is amended by striking paragraph
(5)and inserting the following new paragraphs: For purposes of paragraph (2)(A), the applicable number shall be— except as provided in subparagraph (B), in the case of calendar years before 2020, 250, in the case of calendar year 2020, 100, and in the case of calendar years after 2020, 10. In the case of a partnership, for any calendar year before 2020, the applicable number shall be— in the case of calendar year 2018, 200, and in the case of calendar year 2019, 150. Notwithstanding paragraph (2)(A), the Secretary shall require partnerships having more than 100 partners to file returns on magnetic media. . Section 6011(e)(3) is amended by adding at the end the following new subparagraph: The Secretary may waive the requirement of subparagraph
(A)if the Secretary determines, 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). . The amendments made by this section shall take effect on the date of the enactment of this Act.