; eliminating the transaction threshold Subsection (e) of section 6050W of such Code is amended by striking only if and all that follows through the period at the end and inserting only if the amount which would otherwise be reported under subsection (a)(2) with respect to such transactions exceeds the dollar amount in effect for the taxable year under section 6041(a). . (d) Effective date The amendments made by this section shall apply with respect to returns for years beginning after December 31, 2017. 4. Uniform standards for the use of electronic signatures for third-party disclosure authorizations Not later than 6 months after the date of the enactment of this section, the Secretary of the Treasury shall publish guidance to establish uniform standards and procedures for the acceptance of signatures in digital or other electronic form for purposes of— (1) any request for disclosure of a taxpayer's return or return information under section 6103(c) of the Internal Revenue Code of 1986, and (2) any power of attorney executed by a taxpayer. 5. Pre-notification testing Not later than 180 days after the date of enactment of this Act, the Secretary of the Treasury will ensure that, for any refund or credit of overpayment of tax under the Internal Revenue Code of 1986 transferred to an individual through electronic fund transfer, there is, prior to such transfer, a prenotification testing to verify recipient information and assist in preventing refund fraud. 6. Treatment of cafeteria plans for employee-owners (a) In general Subsection (g) of section 125 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (5) Self-employed individuals (A) In general Notwithstanding section 105(g), for purposes of providing qualified benefits under a cafeteria plan of an eligible employer (as defined in subsection (j)(5)) and for purposes of any prohibition on discrimination (including subsection (b)) with respect to a cafeteria plan— (i) the term employee includes an individual who is an