To amend the Internal Revenue Code of 1986 to provide an election for unmarried, nonitemizing individuals to have their returns prepared by the Secretary of the Treasury, and for other purposes.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow unmarried individuals who do not have gross income from a trade or business and who do not itemize their tax deductions to elect: (1) to have the Internal Revenue Service (IRS) prepare their income tax returns; and (2) to decline to file such IRS-prepared return, without penalty.…