information relating to wages paid be provided to the Secretary of the Treasury not later than February 15 of the year following the calendar year to which such wages and self-employment income relate. . (d) Clerical amendment The table of sections for chapter 77 of such Code is amended by adding at the end the following new item: Sec. 7529. Government-assisted tax-return preparation programs. . (e) Authorization of appropriations There is authorized to be appropriated to carry out the amendments made by this section such sums as may be necessary for each of fiscal years 2018 through 2022. (f) Effective date The amendments made by this section shall apply to returns for taxable years beginning after December 31, 2017.