Sec. 6. Reducing the resource drain by requiring that electronically prepared paper returns to include scannable code
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Subsection
(e)of section 6011 of the Internal Revenue Code of 1986, as amended by the Taxpayer First Act ( Public Law 116–25 ), 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) of such Code 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.
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Sec. 6
Reducing the resource drain by requiring that electronically prepared paper returns to include scannable code
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