(d) Verification of identity (1) In general Subject to paragraph (2), an individual shall not participate in any program described in subsection (a) or access any information under such a program unless such individual has verified their identity to the satisfaction of the Secretary. (2) Prohibition (A) In general For purposes of verifying the identity of any individual seeking to participate in any program described in subsection (a) or to access any information under such a program, the Secretary shall not employ any knowledge-based verification procedures. (B) Knowledge-based verification procedure For purposes of this paragraph, the term knowledge-based verification procedure means any procedure for verification of the identity of an individual by means of asking detailed and personal questions for which only that individual is presumed to know the answers, including any such procedures which are provided through service agreements with a credit reporting agency. (e) Taxpayer responsibility Nothing in this section shall be construed to absolve the taxpayer from full responsibility for the accuracy or completeness of his return of tax. (f) Prohibition on fees No fee may be imposed 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 2019 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