# 119-s-3948: Direct File Act of 2026

119-s-3948, Direct File Act of 2026, is a 119th Congress bill sponsored by Sen. Warren, Elizabeth [D-MA] (D-MA); status introduced; PRIA reads it as touching household money (as of 2026-09-20).

- Canonical: https://policyrisk.com/legislation/119-s-3948
- As of: 2026-09-20
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-3948
- Congress: 119
- Title: Direct File Act of 2026
- Status: introduced
- Introduced: 2026-02-26
- Sponsor: Sen. Warren, Elizabeth [D-MA] (D-MA)
- Cosponsors: 40
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-20

## Summary

This bill would create a **federally owned online tax preparation and filing system** and block contracts that stop the Treasury from offering free tax-prep and filing tools. - Taxpayers: A free, interview-style online tool would let people import IRS-held data at their election, use plain language, work on mobile devices, and offer live chat and accessibility features. It would let taxpayers file even if they are not otherwise required to file. - States: States may opt to integrate state filing with the system or qualify as participating if they have no State income tax. Participating States can get a $1,000,000 grant if their state filing meets similar standards and the Secretary aims for at least 50 percent resident eligibility. - Administration and information filers: The bill bans post-enactment agreements that restrict the Secretary from providing preparation or filing services and voids certain prior agreements 30 days after enactment. It also creates new deadlines for electronically filed information returns: those with a required written statement must be filed by the date the statement is furnished and all other electronic information returns must be filed by March 31 of the year after the calendar year.

## Cosponsors (40)

- Sen. Coons, Christopher A. [D-DE] (D-DE), 2026-02-26T00:00:00.000Z
- Sen. Wyden, Ron [D-OR] (D-OR), 2026-02-26T00:00:00.000Z
- Sen. Alsobrooks, Angela D. [D-MD] (D-MD), 2026-02-26T00:00:00.000Z
- Sen. Baldwin, Tammy [D-WI] (D-WI), 2026-02-26T00:00:00.000Z
- Sen. Bennet, Michael F. [D-CO] (D-CO), 2026-02-26T00:00:00.000Z
- Sen. Blumenthal, Richard [D-CT] (D-CT), 2026-02-26T00:00:00.000Z
- Sen. Warner, Mark R. [D-VA] (D-VA), 2026-02-26T00:00:00.000Z
- Sen. Welch, Peter [D-VT] (D-VT), 2026-02-26T00:00:00.000Z
- Sen. Whitehouse, Sheldon [D-RI] (D-RI), 2026-02-26T00:00:00.000Z
- Sen. Blunt Rochester, Lisa [D-DE] (D-DE), 2026-02-26T00:00:00.000Z
- Sen. Booker, Cory A. [D-NJ] (D-NJ), 2026-02-26T00:00:00.000Z
- Sen. Cantwell, Maria [D-WA] (D-WA), 2026-02-26T00:00:00.000Z
- Sen. Duckworth, Tammy [D-IL] (D-IL), 2026-02-26T00:00:00.000Z
- Sen. Durbin, Richard J. [D-IL] (D-IL), 2026-02-26T00:00:00.000Z
- Sen. Fetterman, John [D-PA] (D-PA), 2026-02-26T00:00:00.000Z
- Sen. Gallego, Ruben [D-AZ] (D-AZ), 2026-02-26T00:00:00.000Z
- Sen. Gillibrand, Kirsten E. [D-NY] (D-NY), 2026-02-26T00:00:00.000Z
- Sen. Hassan, Margaret Wood [D-NH] (D-NH), 2026-02-26T00:00:00.000Z
- Sen. Heinrich, Martin [D-NM] (D-NM), 2026-02-26T00:00:00.000Z
- Sen. Hickenlooper, John W. [D-CO] (D-CO), 2026-02-26T00:00:00.000Z
- Sen. Hirono, Mazie K. [D-HI] (D-HI), 2026-02-26T00:00:00.000Z
- Sen. Kaine, Tim [D-VA] (D-VA), 2026-02-26T00:00:00.000Z
- Sen. Kelly, Mark [D-AZ] (D-AZ), 2026-02-26T00:00:00.000Z
- Sen. Kim, Andy [D-NJ] (D-NJ), 2026-02-26T00:00:00.000Z
- Sen. King, Angus S., Jr. [I-ME] (I-ME), 2026-02-26T00:00:00.000Z
- Sen. Klobuchar, Amy [D-MN] (D-MN), 2026-02-26T00:00:00.000Z
- Sen. Luján, Ben Ray [D-NM] (D-NM), 2026-02-26T00:00:00.000Z
- Sen. Markey, Edward J. [D-MA] (D-MA), 2026-02-26T00:00:00.000Z
- Sen. Merkley, Jeff [D-OR] (D-OR), 2026-02-26T00:00:00.000Z
- Sen. Murphy, Christopher [D-CT] (D-CT), 2026-02-26T00:00:00.000Z
- Sen. Murray, Patty [D-WA] (D-WA), 2026-02-26T00:00:00.000Z
- Sen. Padilla, Alex [D-CA] (D-CA), 2026-02-26T00:00:00.000Z
- Sen. Reed, Jack [D-RI] (D-RI), 2026-02-26T00:00:00.000Z
- Sen. Sanders, Bernard [I-VT] (I-VT), 2026-02-26T00:00:00.000Z
- Sen. Schatz, Brian [D-HI] (D-HI), 2026-02-26T00:00:00.000Z
- Sen. Schiff, Adam B. [D-CA] (D-CA), 2026-02-26T00:00:00.000Z
- Sen. Schumer, Charles E. [D-NY] (D-NY), 2026-02-26T00:00:00.000Z
- Sen. Shaheen, Jeanne [D-NH] (D-NH), 2026-02-26T00:00:00.000Z
- Sen. Smith, Tina [D-MN] (D-MN), 2026-02-26T00:00:00.000Z
- Sen. Van Hollen, Chris [D-MD] (D-MD), 2026-02-26T00:00:00.000Z

## Provisions PRIA read

- Free federal online tax filing: benefit, medium. This bill would direct the Treasury to build and run a free federal website to prepare and file individual income tax returns. The site would let you import IRS records if you agree, use an interview-style form that auto-fills answers, work on mobile, use plain language, and offer live IRS chat. Th…
- Ban on contracts limiting IRS: benefit, low. This bill would bar the Secretary of the Treasury from signing any agreement after enactment that limits the Secretary's legal right to provide tax return preparation or filing services or conditions agreement terms on not providing those services. It would also void any existing agreements that me…
- Earlier deadlines for information returns: cost, low. This bill would change filing deadlines for certain information returns. If a return requires a written statement (other than nonemployee compensation), the return would be filed by the date the written statement must be given. All other electronic information returns with no other deadline would b…

## Related bills

- 119-s-5108: Right to IVF Act of 2026
- 119-s-1503: Equality Act
- 119-s-2150: Women’s Health Protection Act of 2025
- 119-s-2523: John R. Lewis Voting Rights Advancement Act of 2025
- 119-s-1115: Paycheck Fairness Act
- 119-s-3214: Background Check Expansion Act

## Sources
- [119-s-3948 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/3948)

## Related
- [119-s-5108: Right to IVF Act of 2026](https://policyrisk.com/legislation/119-s-5108)
- [119-s-1503: Equality Act](https://policyrisk.com/legislation/119-s-1503)
- [119-s-2150: Women’s Health Protection Act of 2025](https://policyrisk.com/legislation/119-s-2150)
- [119-s-2523: John R. Lewis Voting Rights Advancement Act of 2025](https://policyrisk.com/legislation/119-s-2523)
- [119-s-1115: Paycheck Fairness Act](https://policyrisk.com/legislation/119-s-1115)
- [119-s-3214: Background Check Expansion Act](https://policyrisk.com/legislation/119-s-3214)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-3948 (as of 2026-09-20).