on any taxpayer who participates in any program established under subsection (a). (g) Information Provided for Wage and Self-Employment income For purposes of subsection (a)(2), in the case of information relating to wages paid for any calendar year after 2017 required to be provided to the Commissioner of Social Security under section 205(c)(2)(A) of the Social Security Act ( 42 U.S.C. 405(c)(2)(A) ), the Commissioner shall make such information available to the Secretary not later than the February 15 of the calendar year following the calendar year to which such wages and self-employment income relate. . (b) Filing deadline for information returns Section 6071(b) of such Code is amended to read as follows: (b) Information returns Returns made under part III of this chapter shall be filed on or before January 31 of the year following the calendar year to which such returns relate. Section 6081 shall not apply to returns under such part III. . (c) Conforming amendment to Social Security Act Section 205(c)(2)(A) of the Social Security Act ( 42 U.S.C. 405(c)(2)(A) ) is amended by adding at the end the following new sentence: For purposes of the preceding sentence, the Commissioner shall require that 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.