,,ii #aaith ,,congress #b;d ,session ,s4 #eaaa ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,july #bc1 #bjbf,ms4 ,cortez ,masto 7for herself and ,mrs4 ,blackburn7 introduced the following bill2 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 documents4 #a4 ,short title ,this ,act may be cited as the ,strengthening ,,efin ,confirmation for ,user ,reliability and ,electronic 7,,secure7 ,tax ,filing ,act4 #b4 ,validation of electronic filing identification numbers 7a7 ,definitions ,for purposes of this section3 7#a7 ,,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 taxpayers4 7#b7 ,return or other document ,the term return or other document means-- 7,a7 any return of ,federal tax1 and 7,b7 except as provided by the ,secretary1 any other document required to be filed with the ,secretary under the ,internal ,revenue ,code of #aihf4 7#c7 ,secretary ,the term ,secretary means the ,secretary of the ,treasury or the ,secretary's delegate4 7b7 ,validation required 7#a7 ,in general ,an ,,efin may not be used to electronically file any return or other document unless the ,secretary has validated1 in accordance with the program established under subsection 7c71 that-- 7,a7 the ,,efin as active1 and 7,b7 the person to whom the ,,efin was issued is authorized to perform the electronic filing activity for which the ,,efin is used4 7#b7 ,validation through electronic filing software ,software which enables the electronic filing of returns or other documents with the ,secretary-- 7,a7 shall require validation of an ,,efin through the program established under subsection 7c71 and 7,b7 shall not permit such electronic filing unless such ,,efin has been validated as provided in paragraph 7#a74 7c7 ,validation program 7#a7 ,in general ,not later than #bd months after the date of the enactment of this ,act1 the ,secretary shall establish and maintain a program for the validation of ,e,f,i,ns4 7#b7 ,timing and frequency of validation ,the ,secretary shall validate an ,,efin-- 7,a7 prior to the initial use of such ,,efin for electronic filing1 and 7,b7 at such intervals1 or upon such events1 as the ,secretary determines appropriate1 to ensure the continued validity and integrity of such ,,efin4 7#c7 ,real-time validation system 7,a7 ,in general ,the program established under this subsection shall provide a real-time system for the validation of ,e,f,i,ns4 7,b7 ,system requirements ,the system provided under subparagraph 7,a7 shall-- 7i7 provide immediate confirmation of the validity status of an ,,efin under subsection 7b77#a71 7ii7 identify whether an ,,efin has been suspended1 revoked1 or compromised or is otherwise ineligible for the activity for which it is used1 and 7iii7 be designed to support secure1 automated1 and high-volume validation requests1 including usage by large-scale tax preparation software systems4 7,c7 ,access ,the ,secretary shall-- 7i7 provide access to the system in such secure and standardized form and manner as the ,secretary may prescribe1 and 7ii7 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 validation1 whether on its own behalf or in connection with services provided to the person to whom the ,,efin was issued4 7#d7 ,implementation plan and report 7,a7 ,implementation plan ,not later than #ahj days after the date of enactment of this section1 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 subsection4 ,such plan shall include-- 7i7 a description of the planned design and operation of the program2 7ii7 the implementation timeline1 major milestones1 and testing schedule2 7iii7 the categories of persons eligible to submit validation requests and the procedures for authorizing such persons2 7iv7 the proposed performance and reliability standards and contingency procedures2 and 7v7 a description of the administrative1 technical1 and physical safeguards to prevent unauthorized discovery1 enumeration1 testing1 or bulk verification of ,e,f,i,ns4 7,b7 ,post-implementation report ,not later than #b years after the date on which the program under paragraph 7#a7 is established1 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 program4 ,such report shall include-- 7i7 the performance of the program1 including system availability1 response times1 and peak-volume performance2 7ii7 the number1 duration1 and effect on electronic filing of any material service disruptions2 7iii7 the aggregate number of validation requests and the aggregate number of affirmative1 negative1 and unable-to-validate responses2 7iv7 the nature and extent of any use of contingency procedures2 7v7 any material deviation from the implementation plan submitted under subparagraph 7,a71 and the actions taken or planned to address such deviation2 and 7vi7 any recommendations for administrative or legislative changes4