This bill aims to modernize the Internal Revenue Service's processing of paper documents by requiring specific technological adoptions. It mandates that any federal tax return prepared electronically but printed and filed on paper must include a scannable code . The IRS is then required to use barcode scanning technology to convert this data into an electronic format, streamlining the digitization process for these specific returns. Additionally, the legislation requires the IRS to employ optical character recognition (OCR) technology for all other paper tax returns, including those not prepared electronically, and for general paper correspondence received. An exception allows the Secretary of the Treasury to forgo these technologies if they are determined to be slower or less reliable than manual transcription, provided a report is submitted to Congress. The effective dates for these requirements vary by document type, with implementation beginning between 12 and 24 months after the bill's enactment.