DUE DATE FOR CERTAIN 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.