return preparer Section 6011(e)(3) is amended by adding at the end the following new subparagraph: (D) Exception for certain preparers located in areas without internet access The Secretary may waive the requirement of subparagraph (A) if the Secretary determines, on the basis of an application by the tax return preparer, that the preparer cannot meet such requirement by reason of being located in a geographic area which does not have access to internet service (other than dial-up or satellite service). . (d) Effective date The amendments made by this section shall take effect on the date of the enactment of this Act. 402. Uniform standards for the use of electronic signatures for disclosure authorizations to, and other authorizations of, practitioners Section 6061(b)(3) is amended to read as follows: (3) Published guidance (A) In general The Secretary shall publish guidance as appropriate to define and implement any waiver of the signature requirements or any method adopted under paragraph (1). (B) Electronic signatures for disclosure authorizations to, and other authorizations of, practitioners Not later than 6 months after the date of the enactment of this subparagraph, the Secretary shall publish guidance to establish uniform standards and procedures for the acceptance of taxpayers’ signatures appearing in electronic form with respect to any request for disclosure of a taxpayer's return or return information under section 6103(c) to a practitioner or any power of attorney granted by a taxpayer to a practitioner. (C) Practitioner For purposes of subparagraph (B), the term practitioner means any individual in good standing who is regulated under section 330 of title 31, United States Code. . 403. Payment of taxes by debit and credit cards Section 6311(d)(2) is amended by adding at the end the following: The preceding sentence shall not apply to the extent that the Secretary ensures that any such fee or other consideration is fully recouped by the Secretary in the form of fees paid to the Secretary by persons