# 119-s-96: FAIR PREP Act of 2025

119-s-96, FAIR PREP Act of 2025, is a 119th Congress bill sponsored by Sen. Blackburn, Marsha [R-TN] (R-TN); status introduced; PRIA reads it as touching household money (as of 2026-10-22).

- Canonical: https://policyrisk.com/legislation/119-s-96
- As of: 2026-10-22
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-96
- Congress: 119
- Title: FAIR PREP Act of 2025
- Status: introduced
- Introduced: 2025-01-15
- Sponsor: Sen. Blackburn, Marsha [R-TN] (R-TN)
- Cosponsors: 10
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-22

## Summary

**This bill would prohibit the IRS from preparing federal tax returns or refund claims.** It would remove the IRS’s Direct File-style preparation option, keep Free File and Volunteer Income Tax Assistance exceptions, and block Treasury-funded development of an IRS-run electronic tax-preparation service. - Taxpayers who used the IRS Direct File portal in 25 participating states would lose that free way to prepare and e-file federal returns. - Low-income, disabled, and limited-English-proficiency taxpayers could still use third-party Free File software or local Volunteer Income Tax Assistance (VITA) help. - The Treasury would be barred from awarding grants or entering contracts to develop or operate an IRS electronic tax preparation service.

## Cosponsors (10)

- Sen. Daines, Steve [R-MT] (R-MT), 2025-01-15T00:00:00.000Z
- Sen. Tillis, Thomas [R-NC] (R-NC), 2025-01-15T00:00:00.000Z
- Sen. Barrasso, John [R-WY] (R-WY), 2025-01-15T00:00:00.000Z
- Sen. Ricketts, Pete [R-NE] (R-NE), 2025-01-15T00:00:00.000Z
- Sen. Schmitt, Eric [R-MO] (R-MO), 2025-01-15T00:00:00.000Z
- Sen. Hagerty, Bill [R-TN] (R-TN), 2025-01-15T00:00:00.000Z
- Sen. Risch, James E. [R-ID] (R-ID), 2025-01-15T00:00:00.000Z
- Sen. Capito, Shelley Moore [R-WV] (R-WV), 2025-01-15T00:00:00.000Z
- Sen. Marshall, Roger [R-KS] (R-KS), 2025-01-15T00:00:00.000Z
- Sen. Cramer, Kevin [R-ND] (R-ND), 2025-01-15T00:00:00.000Z

## Provisions PRIA read

- Ban on IRS free tax-prep service: cost, low. This bill would bar the Treasury from preparing most tax returns or refund claims for returns filed more than 30 days after enactment. It would treat returns made with an IRS-run electronic tax-prep option as if the Secretary prepared them, which effectively blocks IRS direct‑file tools except for…

## Related bills

- 119-s-292: Educational Choice for Children Act of 2025
- 119-s-401: Fair Access to Banking Act
- 119-s-587: Death Tax Repeal Act of 2025
- 119-s-186: No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of 2025
- 119-s-6: Born-Alive Abortion Survivors Protection Act
- 119-s-213: Main Street Tax Certainty Act

## Sources
- [119-s-96 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/96)

## Related
- [119-s-292: Educational Choice for Children Act of 2025](https://policyrisk.com/legislation/119-s-292)
- [119-s-401: Fair Access to Banking Act](https://policyrisk.com/legislation/119-s-401)
- [119-s-587: Death Tax Repeal Act of 2025](https://policyrisk.com/legislation/119-s-587)
- [119-s-186: No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of…](https://policyrisk.com/legislation/119-s-186)
- [119-s-6: Born-Alive Abortion Survivors Protection Act](https://policyrisk.com/legislation/119-s-6)
- [119-s-213: Main Street Tax Certainty Act](https://policyrisk.com/legislation/119-s-213)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-96 (as of 2026-10-22).