text: SECTION 1. SHORT TITLE.
  
      This Act may be cited as the ``Autofill Act of 2015''.
  
  SEC. 2. AUTOMATED PARTIALLY PRE-POPULATED TAX RETURNS.
  
      (a) In General.--Chapter 77 of the Internal Revenue Code of 1986 is 
  amended by adding at the end the following new section:
  
  ``SEC. 7529. AUTOMATED PARTIALLY PRE-POPULATED TAX RETURNS.
  
      ``(a) Establishment of Program.--The Secretary shall establish a 
  program under which taxpayers may download forms relating to the 
  individual income tax returns that are populated with return 
  information reported to the Secretary under chapter 61 and reported to 
  the Secretary pursuant to section 232 of the Social Security Act.
      ``(b) Requirements Relating to Information.--
              ``(1) Deadline for making information available.--The 
          Secretary shall make such return information available under 
          the program established under subsection (a) not later than 15 
          days after the Secretary receives such information.
              ``(2) Format of information made available.--Return 
          information shall be made available under the program 
          established under subsection (a) in both a printable document 
          file suitable for manual completion and filing and in a 
          computer-readable form suitable for use by automated tax 
          preparation software.
      ``(c) Autofill Service Deadlines.--
              ``(1) Standards.--Not later than October 31, 2015, the 
          Secretary shall--
                      ``(A) establish standards for data download to tax 
                  preparation software, and
                      ``(B) provide a demonstration server for 
                  downloading the partially populated printable document 
                  file.
              ``(2) Tax forms.--Not later than February 15, 2016, and 
          annually thereafter, the Secretary shall provide on the 
          Secretary's Web site a secure function that allows a taxpayer 
          to download, as both a printable document file and in a form 
          suitable for input to automatic tax preparation software, the 
          1040, 1040A, and 1040EZ forms that are populated with 
          information with respect to the taxpayer that is reported under 
          chapter 61 or any other provision of this title under which 
          reporting of information is required.
      ``(d) Taxpayer Responsibility.--Nothing in this section shall be 
  construed to absolve the taxpayer from full responsibility for the 
  accuracy or completeness of his return of tax.
      ``(e) Disclaimer.--Before any form can be downloaded under the 
  program established under subsection (a), taxpayer must acknowledge 
  that--
              ``(1) the taxpayer is responsible for the accuracy of his 
          return, and
              ``(2) all information provided in the downloadable form 
          under such program needs to be verified.
      ``(f) Information Provided for Wage and Self-Employment Income.--
  For purposes of subsection (a)--
              ``(1) Information related to calendar year 2015.--In the 
          case of information relating to wages paid, and amounts of 
          self-employment income, for calendar year 2015 required to be 
          provided to the Commissioner of Social Security under section 
          205(c)(2)(A) of the Social Security Act (42 U.S.C. 
          405(c)(2)(A)), the Commissioner shall, using best efforts, make 
          such information available to the Secretary not later than 
          January 31, 2016.
              ``(2) Information related to calendar year 2016 and 
          thereafter.--In the case of information relating to wages paid, 
          and amounts of self-employment income, for any calendar year 
          after 2015 required to be provided to the Commissioner of 
          Social Security under section 205(c)(2)(A) of the Social 
          Security Act (42 U.S.C. 405(c)(2)(A)), the Commissioner shall 
          make such information available to the Secretary not later than 
          the January 31 of the calendar year following the calendar year 
          to which such wages and self-employment income relate.''.
      (b) Filing Deadline for Information Returns.--Section 6071(b) of 
  such Code is amended to read as follows:
      ``(b) Information Returns.--Returns made under part III of this 
  subchapter shall be filed on or before January 31 of the year following 
  the calendar year to which such returns relate. Section 6081 shall not 
  apply to returns under such part III.''.
      (c) Conforming Amendment to Social Security Act.--Section 
  205(c)(2)(A) of the Social Security Act (42 U.S.C. 405(c)(2)(A)) is 
  amended by adding at the end the following new sentence: ``For purposes 
  of the preceding sentence, the Commissioner shall require that 
  information relating to wages paid, and amounts of self-employment 
  income, be provided to the Commissioner not later than January 31 of 
  the year following the calendar year to which such wages and self-
  employment income relate.''.
      (d) Clerical Amendment.--The table of sections for chapter 77 of 
  such Code is amended by adding at the end the following new item:
  
  ``Sec. 7529. Automated partially pre-populated tax returns.''.
      (e) Effective Date.--The amendments made by this section shall 
  apply to returns for taxable years beginning after December 31, 2014.
target: Autofill Act of 2015 Amends the Internal Revenue Code to require the Department of the Treasury to: (1) establish a program to allow taxpayers to download income tax forms that are populated with tax return information (e.g., wages, withholding, and self-employment income) previously reported to Treasury for the taxable year; (2) establish standards by October 31, 2015,&nbsp;for data download to tax preparation software; and (3) provide, not later than February 15, 2016, and annually thereafter,&nbsp;on the website of Treasury a secure function that allows a taxpayer to download, as both a printable document file and in a form suitable for input to automatic tax preparation software, the 1040, 1040A, and 1040EZ forms that are populated with tax return information previously reported to Treasury. Establishes deadlines for reporting tax return information to Treasury and for making such information available for populating tax returns.
feat_title: Autofill Act of 2015