Referred to the House Committee on Ways and Means.
The bill amends the Internal Revenue Code to bar the Secretary of the Treasury (and delegates) from preparing tax returns or refund claims, and from operating an IRS-run electronic tax preparation (direct-file) service. It exempts existing "qualified return preparation programs" and the IRS Free File partnership as established in 2002.
Progressives emphasize access and IRS modernization harms
Relative to its intended legislative type, this bill is a clearly drafted substantive change that adds a targeted prohibition to the Internal Revenue Code with concrete definitions, exceptions, and an effective date, and it also constrains agency contracting authority.
The bill amends the Internal Revenue Code to bar the Secretary of the Treasury (and delegates) from preparing tax returns or refund claims, and from operating an IRS-run electronic tax preparation (direct-file) service.
It exempts existing "qualified return preparation programs" and the IRS Free File partnership as established in 2002.
It also forbids Treasury from awarding contracts, grants, or agreements to develop or operate an electronic tax preparation service after enactment unless otherwise authorized by law.
Clear, narrow statutory restriction increases clarity but the bill alters agency authority and affects stakeholders, reducing likely Senate support and overall enactment probability.
Relative to its intended legislative type, this bill is a clearly drafted substantive change that adds a targeted prohibition to the Internal Revenue Code with concrete definitions, exceptions, and an effective date, and it also constrains agency contracting authority.
Progressives emphasize access and IRS modernization harms
These are examples from the analysis, not a ranked list of the most-affected groups.
Progressives emphasize access and IRS modernization harms
Sees the bill as a statutory ban on the IRS offering a government-run free filing option and on developing successor direct-file systems.
Likely views it as protecting private tax-prep firms at the expense of low-income filers and IRS modernization.
The Free File exception reduces but does not eliminate access concerns (outcome uncertain).
Views the bill as a reasonable limit on the IRS entering the commercial tax-prep market while preserving the longstanding Free File partnership.
Concerned about potential access problems and legal ambiguity in definitions.
Could support if safeguards for low-income filers and clearer statutory language are added.
Likely strongly supportive because it prevents the IRS from operating a government-run tax-preparation and direct-file service.
Sees the bill as limiting government overreach, protecting private enterprise, and restraining IRS spending on competing services.
The contracting prohibition is welcomed as closing potential workarounds.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Clear, narrow statutory restriction increases clarity but the bill alters agency authority and affects stakeholders, reducing likely Senate support and overall enactment probability.
The bill has not accumulated any surfaced votes yet.
Progressives emphasize access and IRS modernization harms
Clear, narrow statutory restriction increases clarity but the bill alters agency authority and affects stakeholders, reducing likely Senate…
Relative to its intended legislative type, this bill is a clearly drafted substantive change that adds a targeted prohibition to the Internal Revenue Code with concrete definitions, exceptions, and an effective date, an…
Go beyond the headline summary with full stakeholder mapping, legislative design analysis, passage barriers, and lens-by-lens tradeoff breakdowns.