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Direct File Act of 2026

S. 3948 Sen. Elizabeth Warren (D-MA) In committee
Bill text PDF
  1. Introduced Feb 26
  2. Committee Feb 26
  3. Passed Senate Next
  4. Passed House Not yet
  5. To President Not yet
  6. Law Not yet
Where it stands
In committee, Feb 26, 2026Next: Senate vote
243d ago Feb 26, 2026: Read twice and referred to the Committee on Finance.
Final votes
No roll callsNo recorded vote on this bill yet
Lobbying
1company, 7 filings
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Companies lobbying on this bill

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Summary

This bill makes the IRS Direct File program permanent by adding it to the Internal Revenue Code and bans agreements that would restrict the government from offering tax preparation and filing services. Section 2, Ban on agreements limiting government tax services: The Treasury Secretary cannot sign any new agreement that restricts the government's right to provide tax return preparation or filing services, requires the government to stop offering such services, or makes any part of an agreement depend on the government not offering them. Any existing agreement that does this is void 30 days after the bill becomes law. Section 3, Making Direct File permanent: The IRS must create and run a free online program for taxpayers to prepare and file individual income tax returns. The program must be government-owned, use IRS data to simplify filing, be user-tested with an interview format, use plain language in multiple languages, work on mobile devices, meet accessibility standards, be prominent on the IRS website, be promoted through a mass marketing campaign, target eligible taxpayers, offer live chat support, and allow filing even if no return is required. Starting after 2027, at least 50% of taxpayers in participating states (states that integrate state filing or have no income tax) must be eligible, and the IRS must expand eligibility as much as possible. The IRS must report to Congress annually on usage and satisfaction starting August 31, 2027. Taxpayers are still responsible for their return's accuracy. No fees can be charged. The IRS must help taxpayers in states with integrated filing to file state returns seamlessly, including by sharing data and creating a grant program giving $1,000,000 to each qualifying state. The bill also changes filing deadlines for certain information returns and authorizes whatever funding is needed for fiscal years 2026 through 2035. These changes apply to tax years starting after December 31, 2026.

Summary of the bill text as introduced in Senate (Feb 26, 2026), generated by SecBot from the official bill text; the Library of Congress summary is not yet published.

Official record from Congress.gov, the House Clerk and the Senate; lobbying from Lobbying Disclosure Act filings. Updated Oct 27, 2026.