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H. Rept. 119-508 1 (2026-02-20)

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                    119TH CONGRESS                                      REPORT
                      2d Session     HOUSE  OF  REPRESENTATIVES         119-508







                   BARCODE AUTOMATION FOR REVENUE COLLECTION TO
                     ORGANIZE DISBURSEMENT AND ENHANCE EFFICIENCY
                     ACT



                     FEBRUARY 20, 2026.-Committed to the Committee of the Whole House on the State
                                     of the Union and ordered to be printed



                     Mr. SMITH of Missouri, from the Committee on Ways  and Means,
                                        submitted  the following


                                           REPORT

                                           [To accompany H.R. 6956]

                     The  Committee  on Ways  and  Means,  to whom  was referred the
                   bill (H.R. 6956) to require electronically prepared tax returns to in-
                   clude 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, having considered the
                   same,  reports favorably  thereon        with   an  amendment and rec-
                   ommends   that the bill as amended do pass.

                                               CONTENTS
                                                                                 Page
                      I. SUMMARY AND  BACKGROUND   ...............................................................  2
                           A. Purpose and Sum m ary  .....................................................................  2
                           B. Background and Need for Legislation ....................     3
                           C. Legislative  H istory  ........................................................................... .  3
                           D. Designated Legislative  History  ........................................................  4
                     II. EXPLANATION OF THE BILL ..................................................................  4
                           A. Scanning and Digitization of Tax Returns and Correspondence ..  4
                     III. VOTE OF THE COM M ITTEE .....................................................................  6
                     IV. BUDGET EFFECTS OF THE BILL ............................................................  7
                           A. Committee Estimate of Budgetary Effects ..................   7
                           B. Statement Regarding New Budget Authority and Tax Expendi-
                               tures Budget  Authority  ..................................................................  7
                           C. Cost Estimate Prepared by the Congressional Budget Office .......  7
                     V. OTHER  MATTERS  TO  BE DISCUSSED  UNDER  THE  RULES  OF
                         TH E H O U SE .............................................................................................  7
                           A. Committee Oversight Findings and Recommendations .................  7
                           B. Statement of General Performance Goals and Objectives .............  7
                           C. Applicability of House Rule XXI, Clause 5(b) ................  8
                           D. Information Relating to Unfunded Mandates ................   8


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