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119th CONGRESS 1st Session
To amend the Internal Revenue Code of 1986 to prohibit certain activities constituting preparation of tax returns by the Secretary of the Treasury, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES · January 15, 2025 · Sponsor: Mr. Smith of Nebraska · Committee: Committee on Ways and Means
prepareelectronic tax preparation service operated by the Secretary means the free direct e-file tax return system as established by the Internal Revenue Service and published in the Federal Register on December 15, 2023 (88 Fed. Reg. 87057), and September 5, 2024 (89 Fed. Reg. 72699), and any successor program of the Internal Revenue Service which provides an electronic tax preparation service option.