HouseH.R. 10334119th Congress
EFIN Verification Act of 2026
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[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 10334 Introduced in House (IH)]
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119th CONGRESS
2d Session
H. R. 10334
To require validation of electronic filing identification numbers used
to electronically file tax returns and other documents.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
September 10, 2026
Mr. Estes (for himself and Mr. Panetta) introduced the following bill;
which was referred to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To require validation of electronic filing identification numbers used
to electronically file tax returns and other documents.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``EFIN Verification Act of 2026''.
SEC. 2. VALIDATION OF ELECTRONIC FILING IDENTIFICATION NUMBERS.
(a) Definitions.--For purposes of this section:
(1) EFIN.--The term ``EFIN'' or ``electronic filing
identification number'' means the unique identifier issued by
the Secretary to authorize a person or entity to electronically
file returns or other documents with the Secretary on behalf of
taxpayers.
(2) Return or other document.--The term ``return or other
document'' means--
(A) any return of Federal tax, and
(B) except as provided by the Secretary, any other
document required to be filed with the Secretary under
the Internal Revenue Code of 1986.
(3) Specified validator.--The term ``specified validator''
means any entity (including software providers, State tax
agencies, and financial institutions) if the Secretary
determines that such entity having access to the program
established under subsection (c) (and the information available
through such program) is consistent with the purposes of this
section.
(4) Secretary.--The term ``Secretary'' means the Secretary
of the Treasury or the Secretary's delegate.
(b) Validation Required.--
(1) In general.--An EFIN may not be used to electronically
file any return or other document unless the Secretary has
confirmed that such EFIN has been validated by the Secretary or
a specified validator as active and authorized in accordance
with the program established under subsection (c).
(2) Validation through electronic filing software.--
Software which enables the electronic filing of returns or
other documents with the Secretary--
(A) shall require validation of an EFIN through
such software prior to the electronic filing of any
return or other document, and
(B) shall not permit such electronic filing unless
such EFIN has been validated under the program
established under subsection (c).
(c) Validation Program.--
(1) In general.--The Secretary shall develop a program for
the validation of EFINs.
(2) Timing and frequency of validation.--The Secretary
shall validate an EFIN--
(A) prior to the initial use of such EFIN for
electronic filing, and
(B) at such intervals, or upon such events, as the
Secretary determines appropriate, to ensure the
continued validity and integrity of such EFIN.
(3) Real-time validation system.--
(A) In general.--The program established under this
subsection shall provide a real-time system for the
validation of EFINs.
(B) System requirements.--The system provided under
subparagraph (A) shall--
(i) provide immediate confirmation of the
validity status of an EFIN at the time a
validation request is made,
(ii) confirm whether an EFIN is active and
authorized or has been suspended, revoked, or
otherwise identified as compromised or
ineligible, and
(iii) be designed to support secure,
automated, and high-volume validation requests,
including usage by large-scale tax preparation
software systems.
(C) Access.--The Secretary shall make such system
available in a secure and standardized manner to
persons authorized to submit validation requests.
(d) Authority To Disclose Information to Specified Validators.--
(1) In general.--Section 6103(k) of the Internal Revenue
Code of 1986 is amended by adding at the end the following new
paragraph:
``(16) Disclosures for efin verification.--The Secretary
may disclose to specified validators (as defined in section
2(a)(3) of the EFIN Verification Act of 2026) such information
from the program established under section 2(c) of such Act as
may be necessary for such validators to validate an EFIN as
active and authorized.''.
(2) Safeguards.--Section 6103(p)(4) of such Code is amended
by striking ``(k)(10) or (15)'' each place it appears and
inserting ``(k)(10), (15), or (16)''.
(3) Effective date.--The amendments made by this section
shall apply to disclosures made after the date that is 2 years
after the date of the enactment of this Act.
(e) Effective Date.--Except as provided in subsection (d), this
section shall apply to returns and other documents filed with respect
to taxable years beginning after the date that is 2 years after the
date of the enactment of this Act.
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