A bill to provide for a study of methods by which individuals could be aided in filing their Federal income tax returns.

Directs the Secretary of the Treasury to conduct a study and report to Congress on methods by which the process of filing Federal income tax returns by individuals could be made simpler, more efficient, and less costly by increasing the availability of taxpayer assistance programs, by improving the manner in which the commercial preparation of such returns is monitored, and by simplifying Federal income tax forms.