S. 5111 — Strengthening EFIN Confirmation for User Reliability and Electronic (SECURE) Tax Filing Act

This section requires validation that an electronic filing identification number (EFIN) is active and that its holder is authorized before the EFIN may be used to file any federal tax return or other document electronically. It directs the Secretary of the Treasury to establish a real-time validation program within 24 months of enactment, with an implementation plan due to Congress within 180 days and a post-implementation report due within 2 years after the program begins.