Requiring the commissioner of revenue to study and evaluate alternatives to requiring taxpayers to attach a copy of federal income tax returns in filing state income tax returns, requiring consultation with the tax information sample data coordinating committee and specifying study requirements, requiring a report to the legislature and the commissioner of finance; authorizing the commissioner of revenue to eliminate the requirement for attaching the federal tax return upon approval of the commissioner of finance, specifying certain requirements for finance commissioner approval; requiring certain tax preparers to file electronically, exception; granting the commissioner of revenue certain temporary powers relating to the establishment of additional due dates for the payment of taxes and the filing of returns, requiring pilot studies to the legislature (ra)