Bill > S3948

This bill, titled the "Direct File Act of 2026," aims to establish and codify a free, government-owned online tax preparation and filing program operated by the Internal Revenue Service (IRS), referred to as the "Secretary of the Treasury or the Secretary's delegate." The program will utilize IRS data to simplify tax preparation, offer an interview-based system, be available in plain language and multiple languages, accessible on mobile devices, and meet accessibility standards. It will also feature integrated customer support, including live chat, and be prominently displayed on the IRS website with a comprehensive marketing campaign. The bill prohibits the IRS from entering into agreements that restrict its ability to provide these services and voids existing restrictive agreements. For tax years beginning after 2027, at least 50% of taxpayers in participating states (those that integrate state tax filing or do not have state income tax) must be eligible, with the IRS encouraged to expand eligibility further. The bill also includes provisions for integrated state and local tax filing and authorizes necessary appropriations for fiscal years 2026 through 2035, with amendments taking effect for tax years beginning after December 31, 2025.

Budget and Finance

https://www.congress.gov/bill/119th-congress/senate-bill/3948/all-info