cards pursuant to such contract. Notwithstanding the preceding sentence, the Secretary shall seek to minimize the amount of any fee or other consideration that the Secretary pays under any such contract. . 2304. Requirement that electronically prepared paper returns include scannable code (a) In general Subsection (e) of section 6011 , as amended by this Act, is amended by adding at the end the following new paragraph: (7) Special rule for returns prepared electronically and submitted on paper The Secretary shall require that any return of tax which is prepared electronically, but is printed and filed on paper, bear a code which can, when scanned, convert such return to electronic format. . (b) Conforming amendment Paragraph (1) of section 6011(e) is amended by striking paragraph (3) and inserting paragraphs (3) and (7) . (c) Effective date The amendments made by this section shall apply to returns of tax the due date for which (determined without regard to extensions) is after December 31, 2020. 2305. Authentication of users of electronic services accounts Beginning 180 days after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary's delegate) shall verify the identity of any individual opening an e-Services account with the Internal Revenue Service before such individual is able to use the e-Services tools. E Other Provisions 2401. Repeal of provision regarding certain tax compliance procedures and reports Section 2004 of the Internal Revenue Service Restructuring and Reform Act of 1998 ( 26 U.S.C. 6012 note) is repealed. 2402. Comprehensive training strategy Not later than 1 year after the date of the enactment of this Act, the Commissioner of Internal Revenue shall submit to Congress a written report providing a comprehensive training strategy for employees of the Internal Revenue Service, including— (1) a plan to streamline current training processes, including an assessment of the utility of further consolidating internal training programs, technology, and funding