Pub. L. 105-61, tit. I, sec. 120

Sec. 120. Based on results of industry response to the Request for Proposals, in tax-year 1998, the Internal Revenue Service shall initiate a pilot project which would pay qualified returns preparers, electronic return originators, or transmitters who electronically forward and file tax returns (form 1040 and related information returns) properly formatted and accepted by the Internal Revenue Service, up to $3.00 per return so filed if such payments are determined by the Commissioner of the Internal Revenue Service to be in the best interest of the Government: Provided, That the payment may not be made unless the electronic filing service is provided without charge to the taxpayer whose return is so filed: Provided further, That the Internal Revenue Service shall use standard procurement processes to establish this pilot project and through these processes, the Internal Revenue Service shall assure the security of all electronic transmissions and the full protection of the privacy of taxpayer data.