after the date of the enactment of this Act, the Secretary shall report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate on the feasibility of implementing a program under which a person who has filed an identity theft affidavit with the Secretary may elect to prevent the processing of any Federal tax return submitted in an electronic format by anyone purporting to be such person, including a recommendation on whether to implement such a program. 202. Enhancements to IRS PIN Program Not later than July 1, 2019, the Secretary shall establish a program to issue, upon request, an identity protection personal identification number (as described in section 6109(e)(2) of the Internal Revenue Code of 1986 (as added by section 102(b) of this Act)) to any individual after the individual's identity has been verified to the satisfaction of the Secretary. 203. Increasing electronic filing of returns (a) In general Subparagraph (A) of section 6011(e)(2) is amended by striking 250 and inserting the applicable number of . (b) Applicable number Subsection (e) of section 6011 is amended by adding at the end the following new paragraph: (5) Applicable number For purposes of paragraph (2)(A), the applicable number is— (A) in the case of returns and statements relating to calendar years before 2020, 250, (B) in the case of returns and statements relating to calendar year 2020, 200, (C) in the case of returns and statements relating to calendar year 2021, 150, (D) in the case of returns and statements relating to calendar year 2022, 100, (E) in the case of returns and statements relating to calendar year 2023, 50, and (F) in the case of returns and statements relating to calendar years after 2023, 20. . (c) Returns filed 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