112 STAT. 724 PUBLIC LAW 105-206-JULY 22, 1998 Deadline. Applicability. 26 USC 6071 note. Procedures. (1) the progress of the Internal Revenue Service in meeting the goal of receiving electronically 80 percent of tax and information returns by 2007; (2) the status of the plan required by subsection (b); (3) the legislative changes necessary to assist the Internal Revenue Service in meeting such goal; and (4) the effects on small businesses and the self-employed of electronically filing tax and information returns. SEC. 2002. DUE DATE FOR CERTAIN INFORMATION RETURNS. (a) INFORMATION RETURNS FILED ELECTRONICALLY.— Section 6071 (relating to time for filing returns and other documents) is amended by redesignating subsection (b) as subsection (c) and by inserting after subsection (a) the following new subsection: "(b) ELECTRONICALLY FILED INFORMATION RETURNS.— Returns made under subparts B and C of part III of this subchapter which are filed electronically shall be filed on or before March 31 of the year following the calendar year to which such returns relate.". (b) STUDY RELATING TO TIME FOR PROVIDING NOTICE TO RECIPIENTS.— (1) IN GENERAL.— The Secretary of the Treasury shall conduct a study evaluating the effect of extending the deadline for providing statements to persons with respect to whom information is required to be furnished under subparts B and C of part III of subchapter A of chapter 61 of the Internal Revenue Code of 1986 (other than section 6051 of such Code) from January 31 to February 15 of the year in which the return to which the statement relates is required to be filed. (2) REPORT. —Not later than June 30, 1999, the Secretary of the Treasury shall submit a report on the study under paragraph (1) to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate. (c) EFFECTIVE DATE. —The amendment made by subsection (a) shall apply to returns required to be filed after December 31, 1999. SEC. 2003. PAPERLESS ELECTRONIC FILING. (a) IN GENERAL. —Section 6061 (relating to signing of returns and other documents) is amended— (1) by striking "Except as otherwise provided by and inserting the following: "(a) GENERAL RULE. —Except as otherwise provided by subsection (b) and"; and (2) by adding at the end the following new subsection: "(b) ELECTRONIC SIGNATURES.— "(1) IN GENERAL. — The Secretary shall develop procedures for the acceptance of signatures in digital or other electronic form. Until such time as such procedures are in place, the Secretary may— "(A) waive the requirement of a signature for; or "(B) provide for alternative methods of signing or subscribii^, a particular type or class of return, declaration, statement, or other document required or permitted to be made or written under internal revenue laws and regulations.
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