Pub. L. 108-7, div. H, tit. II, sec. 211

Sec. 211. (a) Each office in the legislative branch, except the House and the Senate, which is responsible for preparing any written statement furnished under part 3 of subchapter A of chapter 61 of the Internal Revenue Code of 1986 on behalf of a person shall make the statement available to the person in an electronic format (at the direction of the person) which will enable the person to provide the statement electronically to a tax preparer or other provider of financial services.(b) Subsection (a) shall apply with respect to statements prepared for taxable years ending on or after December 31, 2004.