H.R. 8130 — Filer Voter Act

This section designates certain tax return preparers as voter registration agencies under the National Voter Registration Act of 1993 (NVRA) for purposes of distributing (but not accepting or transmitting) voter registration application forms, effective for taxable years after December 2021. (As background, NVRA requires states to designate voter registration agencies—such as public assistance offices and disability services offices—to offer voter registration services including form distribution, applicant assistance, and form transmittal, while prohibiting staff from influencing applicants' political preferences or linking registration to benefits eligibility.) Specifically, the amendment (1) treats as voter registration agencies tax return preparers under IRC §7701(a)(36) who prepare (or expect to prepare) 100 or more individual returns in a taxable year, plus certified volunteer preparers funded under Treasury's Community Volunteer Income Tax Assistance Matching Grants or Tax Counseling for the Elderly programs; (2) allows in-person preparers to comply by displaying state mail voter registration forms visibly in their offices and online preparers by prominently displaying hyperlinks to the Election Assistance Commission's national form or state online registration; (3) exempts such preparers from NVRA requirements to accept/transmit forms, provide forms with other applications, or meet transmittal deadlines; and (4) directs the Election Assistance Commission, with Treasury, to issue implementing regulations. Additionally, this section directs the Secretary of the Treasury to (1) provide guidance to funded certified volunteer preparers on compliance; (2) revise their intake sheets to ask whether clients want a voter registration form, with a check box; and (3) require such sites to prominently display voter registration forms.