This bill aims to significantly improve the Internal Revenue Service's processing of paper tax documents. For Federal tax returns that are prepared electronically but then printed and filed on paper, the bill mandates that these returns must include a scannable code . This code will allow the IRS to convert the return's data into an electronic format using barcode scanning technology. Furthermore, the legislation requires the IRS to utilize optical character recognition (OCR) technology for all other paper documents it receives. This includes tax returns not prepared electronically, those with unreadable scannable codes, and any paper correspondence. The goal is to transcribe these documents into an electronic format, thereby enhancing digitization and efficiency. An exception is provided if the Secretary of the Treasury determines that the required technology is slower or less reliable than manual transcription or existing processes, but such an exception requires a report to Congress. The effective dates for these provisions vary, with individual income tax returns affected first, followed by other returns and correspondence over a period of 12 to 24 months after enactment.