To amend the Internal Revenue Code of 1986 to provide an election for unmarried, nonitemizing individuals to have their returns prepared by the Secretary of the Treasury, and for other purposes.

Amends the Internal Revenue Code to allow unmarried individuals who do not have gross income from a trade or business and who do not itemize their tax deductions to elect: (1) to have the Internal Revenue Service (IRS) prepare their income tax returns; and (2) to decline to file such IRS-prepared return, without penalty.