by a tax return preparer (1) In general Subparagraph (A) of section 6011(e)(3) is amended to read as follows: (A) In general The Secretary shall require that any individual income tax return which is prepared and filed by a tax return preparer be filed on magnetic media. The Secretary may waive the requirement of the preceding sentence if the Secretary determines, on the basis of an application by the tax return preparer, that the preparer cannot meet such requirement based on technological constraints (including lack of access to the Internet). . (2) Conforming amendment Paragraph (3) of section 6011(e) is amended by striking subparagraph (B) and by redesignating subparagraph (C) as subparagraph (B). (d) Effective date The amendments made by this section shall apply to returns the due date for which (determined without regard to extensions) is after December 31, 2018. 204. Internet platform for Form 1099 filings (a) In general Not later than January 1, 2022, the Secretary shall make available an Internet website or other electronic media, similar to the Business Services Online Suite of Services provided by the Social Security Administration, that will provide taxpayers access to resources and guidance provided by the Internal Revenue Service and will allow taxpayers to— (1) prepare and file Forms 1099, (2) prepare Forms 1099 for distribution to recipients other than the Internal Revenue Service, and (3) create and maintain necessary taxpayer records. (b) Early implementation for Forms 1099–MISC Not later than January 1, 2020, the Internet website under subsection (a) shall be available in a partial form that will allow taxpayers to take the actions described in such subsection with respect to Forms 1099–MISC required to be filed or distributed by such taxpayers. 205. Requirement that electronically prepared paper returns include scannable code (a) In general Subsection (e) of section 6011 , as amended by section 203(b) of this Act, is amended by adding at the end the following new paragraph: (6) Special rule