Code · BILL · 115th Congress · H.R. 88 (EAH) — 115 HR 88 EAH: Retirement, Savings, and Other Tax Relief Act of 2018 · Sec. 2304

Sec. 2304. Requirement that electronically prepared paper returns include scannable code

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Subsection

(e)of section 6011 , as amended by this Act, is amended 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. . Paragraph

(1)of section 6011(e) is amended by striking paragraph

(3)and inserting paragraphs

(3)and

(7). 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, 2020.