S 96 119th Congress Senate Taxation

FAIR PREP Act of 2025

Introduced: January 15, 2025 Introduced by: Blackburn, Marsha Republican · Tennessee See on congress.gov

Everywhere this bill has been 2 steps

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In committee

Reported out

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Passed Senate

To President

Became law

Jan 15, 2025

Read twice and referred to the Committee on Finance.

Jan 15, 2025

Introduced in Senate

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Plain-English summary Congressional Research Service

Fostering Autonomy in Independent Returns by Prohibiting Redundant and Extralegal Programs Act of 2025 or the FAIR PREP Act of 2025

This bill prohibits the Internal Revenue Service (IRS) from preparing federal tax returns or refund claims, with some exceptions. The bill specifically prohibits the preparation of federal income tax returns or refund claims through the IRS’s Direct File program. (The Direct File program currently allows qualified taxpayers in 25 participating states to prepare and electronically file free federal tax returns through a portal on the IRS’s website.)

The bill defines prepare with respect to federal tax returns and refund claims as (1) the completion (in whole or in part) of any form or schedule for the purpose of calculating federal taxes or refunds, and (2) the filing (either electronically or on paper) of such federal tax returns or refund claims.

However, under the bill, federal and state tax returns and refund claims may be prepared through the IRS’s Free File program (a program that allows certain taxpayers to prepare and file free federal and state income tax returns using third-party tax-preparation software) or the Volunteer Income Tax Assistance grant program (through which the IRS partners with local community organizations to help low-income and disabled individuals and persons with limited English proficiency prepare and file free federal and state income tax returns).

Further, the Department of the Treasury may not award grants or enter into contracts or other transactions for the development or operation of an electronic tax preparation service.

What's happening now January 15, 2025

Read twice and referred to the Committee on Finance.

Related & companion bills 1

Bill text 1 version

Introduced in Senate Formatted Text PDF Formatted XML

Source documents hosted by congress.gov.

Committees of jurisdiction 1

Finance Committee
Senate

Lobbying activity 7

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

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for NEW VENTURE FUND · District of Columbia · 2nd Quarter (Apr 1 - June 30) 2026
NEW VENTURE FUND
for NEW VENTURE FUND · District of Columbia · 1st Quarter (Jan 1 - Mar 31) 2026
NEW VENTURE FUND
for NEW VENTURE FUND · District of Columbia · 4th Quarter (Oct 1 - Dec 31) 2025
NEW VENTURE FUND
for NEW VENTURE FUND · District of Columbia · 3rd Quarter (July 1 - Sep 30) 2025
NATIONAL TAXPAYERS UNION
for NATIONAL TAXPAYERS UNION · District of Columbia · 2nd Quarter (Apr 1 - June 30) 2025
NEW VENTURE FUND
for NEW VENTURE FUND · District of Columbia · 2nd Quarter (Apr 1 - June 30) 2025