The purpose of this legislation, known as the Barcode Automation for Revenue Collection to Organize Disbursement and Enhance Efficiency Act, or the BARCODE Efficiency Act, is to improve the efficiency of the Internal Revenue Service (IRS) in processing tax returns and correspondence. It aims to streamline the handling of paper tax documents by requiring the use of technology that can convert these documents into electronic formats. Key provisions of the Act include requirements for tax returns that are prepared electronically but submitted on paper.