; etc. Title I—Cybersecurity and identity protection Sec. 18101. Public-private partnership to address identity theft refund fraud. Sec. 18102. Recommendations of Electronic Tax Administration Advisory Committee regarding identity theft refund fraud. Sec. 18103. Information sharing and analysis center. Sec. 18104. Compliance by contractors with confidentiality safeguards. Sec. 18105. Report on electronic payments. Title II—Development of information technology Sec. 18201. Management of Internal Revenue Service information technology. Sec. 18202. Development of online accounts and portals. Sec. 18203. Internet platform for Form 1099 filings. Title III—Modernization of consent-based income verification system Sec. 18301. Disclosure of taxpayer information for third-party income verification. Sec. 18302. Limit redisclosures and uses of consent-based disclosures of tax return information. Title IV—Expanded use of electronic systems Sec. 18401. Electronic filing of returns. Sec. 18402. Uniform standards for the use of electronic signatures for disclosure authorizations to, and other authorizations of, practitioners. Sec. 18403. Payment of taxes by debit and credit cards. Division I—Rules for Seizure and Sale of Perishable Goods Restricted to Only Perishable Goods Sec. 19001. Rules for seizure and sale of perishable goods restricted to only perishable goods. A Taxpayer First Act 10001. Short title; etc (a) Short title This division may be cited as the Taxpayer First Act . (b) Amendment of 1986 Code Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) Table of contents The table of contents of this division is as follows: Sec. 10001. Short title