BARCODE Efficiency Act

This bill requires the IRS to use barcode scanning and optical character recognition (OCR) technology to convert paper tax returns into digital format. It applies to electronically prepared but paper-filed returns (which must include a scannable barcode) and manually prepared paper returns (which will be processed via scanning software). The law phases in implementation over 12-24 months depending on return type, with limited exceptions allowed only if the IRS reports to Congress. It does not change tax laws or rates, but aims to improve processing efficiency for paper-based filings.