H.R. 6956 — BARCODE Efficiency Act

This section directs the Internal Revenue Service (IRS) to use scanning technology to convert to electronic format any electronically prepared federal tax return that is printed and filed on paper (provided it is formatted compatibly), subject to exceptions; and to use optical character recognition (OCR) or similar technology to transcribe (1) any other paper-filed federal tax return whose data cannot be accurately scanned or that was not prepared electronically, or (2) any paper correspondence received by the IRS (except if already electronic). The Secretary of the Treasury may except these requirements if the technology is slower or less reliable than manual transcription or other IRS processes, provided a report on the determination is submitted to the House Ways and Means Committee and Senate Finance Committee within 30 days. The requirements apply to (1) individual income tax returns received on or after January 1 of the first calendar year beginning more than 180 days after enactment; (2) estate or gift tax returns received on or after January 1 of the first calendar year beginning more than 24 months after enactment; and (3) all other returns or correspondence received on or after January 1 of the first calendar year beginning more than 18 months after enactment.