Requires the IRS to scan paper tax returns and use optical character recognition on paper correspondence, with exceptions if the Treasury Secretary finds the technology slower or less reliable.

• Requires paper tax returns prepared electronically to be formatted for scanning, and requires the IRS to scan them into electronic format.
• Requires optical character recognition for paper returns not prepared electronically and for paper correspondence, except correspondence already received electronically.
• Allows the Treasury Secretary to skip these requirements if the technology is slower or less reliable, but requires a report to the Ways and Means and Finance committees within 30 days of that determination.
• Applies to individual income tax returns received on or after January 1 of the first calendar year beginning more than 180 days after enactment, estate and gift returns after the first calendar year beginning more than 24 months after enactment, and other returns and correspondence after the first calendar year beginning more than 18 months after enactment.

• Ways and Means Committee (House)
• Finance Committee (Senate)

Taxation