Pipeline · Bill → Law
Step 1
Introduced
Sep 10, 2026
Step 2
Referred
Sep 10, 2026
Ways & Means
Step 3
Committee
Sep 16, 2026
Reported out
Step 4
House floor
Step 5
Senate
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary
This bill requires the Internal Revenue Service (IRS) or a specified validator (e.g., software provider or state agency) to validate that an electronic filing identification number (EFIN) is authorized and active before a federal tax return or other document may be electronically filed with the IRS. (As background, an EFIN is assigned by the IRS to an individual or entity who is authorized to file federal tax returns and other documents on behalf of other taxpayers.) Specifically, the bill requires (1) the IRS to develop a program to validate the status of an EFIN in real time, and (2) EFINs to be validated prior to the initial use and at intervals determined by the IRS.
AmendmentAI
Timeline · 4 actions
Sep 16, 2026
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.
Sep 16, 2026
Committee Consideration and Mark-up Session Held
Sep 10, 2026
Referred to the House Committee on Ways and Means.
Sep 10, 2026
Introduced in House