Direct File Act of 2026
Sponsored By: Representative Sherman, Brad [D-CA-32]
Introduced
Summary
A federally owned online tax preparation and filing program would be created and the bill would block any government deals that stop the IRS from offering its own filing tools. It sets usability, accessibility, and promotion rules and allows integrated state filing for participating States.
Show full summary
- Taxpayers and families: A free, government-run filing tool would be available with plain language, multiple languages, mobile access, live chat help, and the option to auto-import IRS records. Taxpayers could file even if they are not otherwise required to file for that year.
- States and state tax agencies: States that integrate state returns or have no income tax could participate. For tax years after 2027 at least 50 percent of taxpayers in participating States must be eligible initially. A participating State may receive a $1.0 million grant if it meets the program standards.
- IRS, preparers, and reporting rules: The bill would prohibit new or continued agreements that restrict the Secretary from providing tax preparation or filing services and would void existing such agreements 30 days after enactment. It would also set a March 31 deadline for many electronically filed information returns for the year after the calendar year.
The program provisions would apply to returns for taxable years beginning after December 31, 2025.
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 2 benefits, 0 costs, 0 mixed.
Free federal online tax filing
If enacted, the bill would require the Treasury to run a federally owned, no-fee website to prepare and file individual income tax returns. The site would be user-tested, interview-based, use plain language, work on mobile devices, be accessible under Section 508, and be available in multiple languages. At a taxpayer's election the site would import IRS-held data into a return and let people file even if they are not required to file that year. The program would include integrated customer support (including live chat), a prominent IRS website link, and a mass marketing campaign. For tax years starting after 2027, the program would aim to make at least 50% of taxpayers in participating States eligible to use it. Participating States are those that add integrated state filing or those that do not have a state income tax; a participating State that shows similar state filing functionality could get a $1,000,000 grant. State integration and information sharing would be subject to federal tax privacy rules (section 6103). The bill would also bar the Treasury from signing new agreements that limit its right to provide tax preparation or filing services, and would void any existing such agreements 30 days after enactment. Taxpayers would still be responsible for the accuracy of their returns, and no fee could be charged for using the program. The Secretary must report to Congress by August 31, 2027 and annually after, and Congress would authorize "such sums as may be necessary" for fiscal years 2026 through 2035 to carry out these changes.
New deadlines for information returns
If enacted, the bill would change some filing dates for certain information returns. An information return that must be accompanied by a written statement (other than returns for nonemployee compensation) would be due by the same date the written statement is required. Other electronically filed information returns under the same subpart would be due by March 31 of the year after the calendar year to which the returns relate. These changes would apply to returns for tax years starting after December 31, 2025.
Sponsors & CoSponsors
Sponsor
Sherman, Brad [D-CA-32]
CA • D
Cosponsors
Rep. Beyer, Donald S. [D-VA-8]
VA • D
Sponsored 3/4/2026
Hoyer
MD • D
Sponsored 3/4/2026
Rep. Chu, Judy [D-CA-28]
CA • D
Sponsored 3/4/2026
Rep. Pocan, Mark [D-WI-2]
WI • D
Sponsored 3/4/2026
Aguilar
CA • D
Sponsored 3/4/2026
Rep. Amo, Gabe [D-RI-1]
RI • D
Sponsored 3/4/2026
Adams
NC • D
Sponsored 3/4/2026
Rep. Balint, Becca [D-VT-At Large]
VT • D
Sponsored 3/4/2026
Barragan
CA • D
Sponsored 3/4/2026
Rep. Beatty, Joyce [D-OH-3]
OH • D
Sponsored 3/4/2026
Bonamici
OR • D
Sponsored 3/4/2026
Rep. Brownley, Julia [D-CA-26]
CA • D
Sponsored 3/4/2026
Carson
IN • D
Sponsored 3/4/2026
Casten
IL • D
Sponsored 3/4/2026
Rep. Castor, Kathy [D-FL-14]
FL • D
Sponsored 3/4/2026
Cherfilus-McCormick
FL • D
Sponsored 3/4/2026
Cisneros
CA • D
Sponsored 3/4/2026
Rep. Clarke, Yvette D. [D-NY-9]
NY • D
Sponsored 3/4/2026
Cohen
TN • D
Sponsored 3/4/2026
Conaway
NJ • D
Sponsored 3/4/2026
Costa
CA • D
Sponsored 3/4/2026
Davis (IL)
IL • D
Sponsored 3/4/2026
Rep. Dean, Madeleine [D-PA-4]
PA • D
Sponsored 3/4/2026
Rep. DeGette, Diana [D-CO-1]
CO • D
Sponsored 3/4/2026
Rep. DeLauro, Rosa L. [D-CT-3]
CT • D
Sponsored 3/4/2026
DelBene
WA • D
Sponsored 3/4/2026
Rep. Deluzio, Christopher R. [D-PA-17]
PA • D
Sponsored 3/4/2026
Rep. Dexter, Maxine [D-OR-3]
OR • D
Sponsored 3/4/2026
Rep. Doggett, Lloyd [D-TX-37]
TX • D
Sponsored 3/4/2026
Elfreth
MD • D
Sponsored 3/4/2026
Rep. Fields, Cleo [D-LA-6]
LA • D
Sponsored 3/4/2026
Fletcher
TX • D
Sponsored 3/4/2026
Rep. Foster, Bill [D-IL-11]
IL • D
Sponsored 3/4/2026
Rep. Foushee, Valerie P. [D-NC-4]
NC • D
Sponsored 3/4/2026
Rep. Frankel, Lois [D-FL-22]
FL • D
Sponsored 3/4/2026
Friedman
CA • D
Sponsored 3/4/2026
Rep. Frost, Maxwell [D-FL-10]
FL • D
Sponsored 3/4/2026
Rep. Garamendi, John [D-CA-8]
CA • D
Sponsored 3/4/2026
Rep. Garcia, Robert [D-CA-42]
CA • D
Sponsored 3/4/2026
Rep. Garcia, Sylvia R. [D-TX-29]
TX • D
Sponsored 3/4/2026
Rep. García, Jesús G. "Chuy" [D-IL-4]
IL • D
Sponsored 3/4/2026
Rep. Goldman, Daniel S. [D-NY-10]
NY • D
Sponsored 3/4/2026
Gomez
CA • D
Sponsored 3/4/2026
Rep. Green, Al [D-TX-9]
TX • D
Sponsored 3/4/2026
Grijalva
AZ • D
Sponsored 3/4/2026
Rep. Harder, Josh [D-CA-9]
CA • D
Sponsored 3/4/2026
Rep. Hayes, Jahana [D-CT-5]
CT • D
Sponsored 3/4/2026
Himes
CT • D
Sponsored 3/4/2026
Rep. Horsford, Steven [D-NV-4]
NV • D
Sponsored 3/4/2026
Rep. Houlahan, Chrissy [D-PA-6]
PA • D
Sponsored 3/4/2026
Rep. Huffman, Jared [D-CA-2]
CA • D
Sponsored 3/4/2026
Ivey
MD • D
Sponsored 3/4/2026
Rep. Jacobs, Sara [D-CA-51]
CA • D
Sponsored 3/4/2026
Rep. Jayapal, Pramila [D-WA-7]
WA • D
Sponsored 3/4/2026
Johnson (GA)
GA • D
Sponsored 3/4/2026
Rep. Kelly, Robin L. [D-IL-2]
IL • D
Sponsored 3/4/2026
Kennedy (NY)
NY • D
Sponsored 3/4/2026
Khanna
CA • D
Sponsored 3/4/2026
Rep. Landsman, Greg [D-OH-1]
OH • D
Sponsored 3/4/2026
Rep. Larsen, Rick [D-WA-2]
WA • D
Sponsored 3/4/2026
Rep. Latimer, George [D-NY-16]
NY • D
Sponsored 3/4/2026
Rep. Lee, Summer L. [D-PA-12]
PA • D
Sponsored 3/4/2026
Rep. Lynch, Stephen F. [D-MA-8]
MA • D
Sponsored 3/4/2026
Mannion
NY • D
Sponsored 3/4/2026
Rep. Matsui, Doris O. [D-CA-7]
CA • D
Sponsored 3/4/2026
McBride
DE • D
Sponsored 3/4/2026
Rep. McClain Delaney, April [D-MD-6]
MD • D
Sponsored 3/4/2026
McClellan
VA • D
Sponsored 3/4/2026
McCollum
MN • D
Sponsored 3/4/2026
Rep. McDonald Rivet, Kristen [D-MI-8]
MI • D
Sponsored 3/4/2026
McGovern
MA • D
Sponsored 3/4/2026
Rep. McIver, LaMonica [D-NJ-10]
NJ • D
Sponsored 3/4/2026
Rep. Menendez, Robert [D-NJ-8]
NJ • D
Sponsored 3/4/2026
Mfume
MD • D
Sponsored 3/4/2026
Rep. Moulton, Seth [D-MA-6]
MA • D
Sponsored 3/4/2026
Mullin
CA • D
Sponsored 3/4/2026
Del. Norton, Eleanor Holmes [D-DC-At Large]
DC • D
Sponsored 3/4/2026
Ocasio-Cortez
NY • D
Sponsored 3/4/2026
Rep. Olszewski, Johnny [D-MD-2]
MD • D
Sponsored 3/4/2026
Rep. Omar, Ilhan [D-MN-5]
MN • D
Sponsored 3/4/2026
Pallone
NJ • D
Sponsored 3/4/2026
Pingree
ME • D
Sponsored 3/4/2026
Rep. Pressley, Ayanna [D-MA-7]
MA • D
Sponsored 3/4/2026
Rep. Quigley, Mike [D-IL-5]
IL • D
Sponsored 3/4/2026
Rep. Ramirez, Delia C. [D-IL-3]
IL • D
Sponsored 3/4/2026
Randall
WA • D
Sponsored 3/4/2026
Rep. Raskin, Jamie [D-MD-8]
MD • D
Sponsored 3/4/2026
Rep. Salinas, Andrea [D-OR-6]
OR • D
Sponsored 3/4/2026
Rep. Sánchez, Linda T. [D-CA-38]
CA • D
Sponsored 3/4/2026
Rep. Scanlon, Mary Gay [D-PA-5]
PA • D
Sponsored 3/4/2026
Schakowsky
IL • D
Sponsored 3/4/2026
Schrier
WA • D
Sponsored 3/4/2026
Scott (VA)
VA • D
Sponsored 3/4/2026
Scott, David
GA • D
Sponsored 3/4/2026
Simon
CA • D
Sponsored 3/4/2026
Smith (WA)
WA • D
Sponsored 3/4/2026
Soto
FL • D
Sponsored 3/4/2026
Stansbury
NM • D
Sponsored 3/4/2026
Swalwell
CA • D
Sponsored 3/4/2026
Rep. Takano, Mark [D-CA-39]
CA • D
Sponsored 3/4/2026
Rep. Thanedar, Shri [D-MI-13]
MI • D
Sponsored 3/4/2026
Thompson (MS)
MS • D
Sponsored 3/4/2026
Rep. Titus, Dina [D-NV-1]
NV • D
Sponsored 3/4/2026
Rep. Tlaib, Rashida [D-MI-12]
MI • D
Sponsored 3/4/2026
Rep. Tokuda, Jill N. [D-HI-2]
HI • D
Sponsored 3/4/2026
Rep. Tonko, Paul [D-NY-20]
NY • D
Sponsored 3/4/2026
Trahan
MA • D
Sponsored 3/4/2026
Rep. Suozzi, Thomas R. [D-NY-3]
NY • D
Sponsored 3/4/2026
Rep. Torres, Ritchie [D-NY-15]
NY • D
Sponsored 3/4/2026
Rep. Vargas, Juan [D-CA-52]
CA • D
Sponsored 3/4/2026
Rep. Veasey, Marc A. [D-TX-33]
TX • D
Sponsored 3/4/2026
Rep. Velázquez, Nydia M. [D-NY-7]
NY • D
Sponsored 3/4/2026
Rep. Vindman, Eugene Simon [D-VA-7]
VA • D
Sponsored 3/4/2026
Rep. Walkinshaw, James R. [D-VA-11]
VA • D
Sponsored 3/4/2026
Rep. Wasserman Schultz, Debbie [D-FL-25]
FL • D
Sponsored 3/4/2026
Rep. Watson Coleman, Bonnie [D-NJ-12]
NJ • D
Sponsored 3/4/2026
Rep. Williams, Nikema [D-GA-5]
GA • D
Sponsored 3/4/2026
Rep. DeSaulnier, Mark [D-CA-10]
CA • D
Sponsored 3/4/2026
Rep. Correa, J. Luis [D-CA-46]
CA • D
Sponsored 3/4/2026
Rep. Subramanyam, Suhas [D-VA-10]
VA • D
Sponsored 3/4/2026
Rep. Meng, Grace [D-NY-6]
NY • D
Sponsored 3/4/2026
Mrvan
IN • D
Sponsored 4/28/2026
Rep. Morrison, Kelly [D-MN-3]
MN • D
Sponsored 5/14/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov