S.2861 - Federal Government - A bill to amend the Internal Revenue Code of 1986 to prohibit the imposition of a separate fee for electronic filing of returns and statements for individuals, and for other purposes.

Amends the Internal Revenue Code to prohibit any person who is authorized to originate the electonic submission of a income tax return or statement from charging a separate fee for such electronic submission. Imposes a $50 fine for each violation.