[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 5111 Introduced in Senate (IS)]
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119th CONGRESS
2d Session
S. 5111
To require validation of electronic filing identification numbers used
to electronically file tax returns and other documents.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
July 23, 2026
Ms. Cortez Masto (for herself and Mrs. Blackburn) introduced the
following bill; which was read twice and referred to the Committee on
Finance
_______________________________________________________________________
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 ``Strengthening EFIN Confirmation for
User Reliability and Electronic (SECURE) Tax Filing Act''.
SEC. 2. VALIDATION OF ELECTRONIC FILING IDENTIFICATION NUMBERS.
(a) Definitions.--For purposes of this section:
(1) EFIN or electronic filing identification number.--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) 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
validated, in accordance with the program established under
subsection (c), that--
(A) the EFIN as active, and
(B) the person to whom the EFIN was issued is
authorized to perform the electronic filing activity
for which the EFIN is used.
(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 the
program established under subsection (c), and
(B) shall not permit such electronic filing unless
such EFIN has been validated as provided in paragraph
(1).
(c) Validation Program.--
(1) In general.--Not later than 24 months after the date of
the enactment of this Act, the Secretary shall establish and
maintain 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 under subsection
(b)(1),
(ii) identify whether an EFIN has been
suspended, revoked, or compromised or is
otherwise ineligible for the activity for which
it is used, 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--
(i) provide access to the system in such
secure and standardized form and manner as the
Secretary may prescribe, and
(ii) accept a validation request only from
a person authenticated and authorized in
accordance with requirements prescribed by the
Secretary and only with respect to an EFIN and
electronic filing activity for which such
person is authorized to request validation,
whether on its own behalf or in connection with
services provided to the person to whom the
EFIN was issued.
(4) Implementation plan and report.--
(A) Implementation plan.--Not later than 180 days
after the date of enactment of this section, the
Secretary shall submit to the Committee on Finance of
the Senate and the Committee on Ways and Means of the
House of Representatives an implementation plan for the
program established under this subsection. Such plan
shall include--
(i) a description of the planned design and
operation of the program;
(ii) the implementation timeline, major
milestones, and testing schedule;
(iii) the categories of persons eligible to
submit validation requests and the procedures
for authorizing such persons;
(iv) the proposed performance and
reliability standards and contingency
procedures; and
(v) a description of the administrative,
technical, and physical safeguards to prevent
unauthorized discovery, enumeration, testing,
or bulk verification of EFINs.
(B) Post-implementation report.--Not later than 2
years after the date on which the program under
paragraph (1) is established, the Secretary shall
submit to the Committee on Finance of the Senate and
the Committee on Ways and Means of the House of
Representatives a report on the implementation and
operation of the program. Such report shall include--
(i) the performance of the program,
including system availability, response times,
and peak-volume performance;
(ii) the number, duration, and effect on
electronic filing of any material service
disruptions;
(iii) the aggregate number of validation
requests and the aggregate number of
affirmative, negative, and unable-to-validate
responses;
(iv) the nature and extent of any use of
contingency procedures;
(v) any material deviation from the
implementation plan submitted under
subparagraph (A), and the actions taken or
planned to address such deviation; and
(vi) any recommendations for administrative
or legislative changes.
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