S3948-119

In Committee

Direct File Act of 2026

119th Congress Introduced Feb 26, 2026

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This bill, Direct File Act of 2026, changes federal law or congressional policy affecting federal agencies and legislative administrators. The main policy domain is Government Operations, Technology, Environment.

Who Benefits and How

federal agencies and legislative administrators may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section HB377E7651F904EDAA41681D96771F5E4: 1. Short title This Act may be cited as the Direct File Act of 2026.
  • Section id59979999A5D24C328B08F110FB5FE105: 2. Prohibition on agreements restricting Government tax preparation and filing services The Secretary may not enter into any agreement after the date of the...
  • Section HBF8CDACA7FE946A295FD24E41CD32278: 3. Codification of Direct File Chapter 77 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 7531.Online tax...
  • Section H56BB5DFA5EE44AF58950879CD77144EE: 7531. Online tax preparation and filing program The Secretary shall establish and operate a program under which taxpayers may prepare and file individual...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

This bill, Direct File Act of 2026, changes federal law or congressional policy affecting federal agencies and legislative administrators.

Key Policy Areas

Government Operations, Technology, Environment

Primary Purpose

This bill, Direct File Act of 2026, changes federal law or congressional policy affecting federal agencies and legislative administrators.

Policy Domains

Government Operations Technology Environment

Whole bill

Identified Gains
  • federal agencies and legislative administrators
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
federal agencies and legislative administrators: ,
Identified Costs
  • federal implementing agencies
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
federal implementing agencies: ,

Legislative Progress

In Committee
Introduced Committee Passed
Feb 26, 2026

Read twice and referred to the Committee on Finance.

Feb 26, 2026

Introduced in Senate

Feb 26, 2026

Ms. Warren (for herself, Mr. Coons, Mr. Wyden, Ms. Alsobrooks, …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Government Operations Technology Environment
Actor Mappings
"secretary_of_treasury"
→ Secretary of the Treasury

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology