Union Calendar No. 434
119th CONGRESS 2d Session |
[Report No. 119–508]
To require electronically prepared tax returns to include scannable code when submitted on paper, and to require the use of optical character recognition technology for paper documents received by the Internal Revenue Service.
January 7, 2026
Mr. Schneider (for himself and Mr. Yakym) introduced the following bill; which was referred to the Committee on Ways and Means
February 20, 2026
Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed
[Strike out all after the enacting clause and insert the part printed in italic]
[For text of introduced bill, see copy of bill as introduced on January 7, 2026]
To require electronically prepared tax returns to include scannable code when submitted on paper, and to require the use of optical character recognition technology for paper documents received by the Internal Revenue Service.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
This Act may be cited as the “Barcode Automation for Revenue Collection to Organize Disbursement and Enhance Efficiency Act” or the “BARCODE Efficiency Act”.
SEC. 2. Scanning and digitization of tax returns and correspondence.
(a) Returns prepared electronically and submitted on paper.—With respect to any Federal tax return which is prepared electronically, but is printed and filed on paper—
(b) Optical character recognition software.—With respect to—
(2) any correspondence which is received by the Internal Revenue Service in a paper form (with the exception of any such correspondence which has been received by the Internal Revenue Service in electronic format),
the Internal Revenue Service shall use optical character recognition technology (or any functionally similar technology) to transcribe such return or correspondence.
(c) Exception.—
(1) IN GENERAL.—Subsection (a) or (b) shall not apply to the extent that the Secretary of the Treasury or the Secretary’s delegate determines that the technology described in such subsection is slower or less reliable than—
(2) REPORT TO CONGRESS.—Any exception to the application of subsection (a) or (b) pursuant to paragraph (1) shall not take effect unless the Secretary provides a report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate regarding the determination made under such paragraph within 30 days of such determination.
(d) Effective date.—This section shall apply to—
(1) any individual income tax return (as defined in section 6011(e)(3)(C) of the Internal Revenue Code of 1986) received on or after January 1 of the first calendar year beginning more than 180 days after the date of enactment of this Act,
Union Calendar No. 434 | |||||
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[Report No. 119–508] | |||||
A BILL | |||||
To require electronically prepared tax returns to include scannable code when submitted on paper, and to require the use of optical character recognition technology for paper documents received by the Internal Revenue Service. | |||||
February 20, 2026 | |||||
Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed |