Requires paper tax returns that were prepared electronically to include a scannable code and directs the IRS to convert such paper returns to electronic format using barcode scanning. It also requires the IRS to use optical character recognition (OCR) for other paper returns and for paper correspondence, subject to a narrow exception if the Secretary determines scanning/OCR is slower or less reliable and reports to Congress within 30 days. The rule is implemented in phases for different return types (individual income, estate and gift, and other returns and correspondence).