RETURN—FREE TAX SYSTEM.

SEC. 2004. RETURN—FREE TAX SYSTEM. (a) In General.— The Secretary of the Treasury or the Secretary’s delegate shall develop procedures for the implementation of a return-free tax system under which appropriate individuals would be permitted to comply with the Internal Revenue Code of 1986 without making the return required under section 6012 of such Code for taxable years beginning after 2007. (b) Report.— Not later than June 30 of each calendar year after 1999, the Secretary shall report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate on— (1) what additional resources the Internal Revenue Service would need to implement such a system; (2) the changes to the Internal Revenue Code of 1986 that could enhance the use of such a system; (3) the procedures developed pursuant to subsection (a); and (4) the number and classes of taxpayers that would be permitted to use the procedures developed pursuant to subsection (a).