,,ii  #aaith ,,congress  #ast ,session  
,s4 #if  ,,in ,,the ,,senate ,,of ,,the 
,,united ,,states  ,january #ae1        
#bjbe,mrs4 ,blackburn 7for herself1 ,mr4
 ,daines1 ,mr4 ,tillis1 ,mr4 ,barrasso1 
,mr4 ,ricketts1 ,mr4 ,schmitt1 ,mr4     
,hagerty1 ,mr4 ,risch1 ,mrs4 ,capito1   
,mr4 ,marshall1 and ,mr4 ,cramer7       
introduced the following bill2 which was
 read twice and referred to the         
,committee on ,finance  ,a ,,bill  ,to  
amend the ,internal ,revenue ,code of   
#aihf to prohibit certain activities    
constituting preparation of tax returns 
by the ,secretary of the ,treasury1 and 
for other purposes4  #a4 ,short title   
,this ,act may be cited as the          
,fostering ,autonomy in ,independent    
,returns by ,prohibiting ,redundant and 
,extralegal ,programs ,act of #bjbe or  
the ,,fair ,,prep ,act of #bjbe4  #b4   
,prohibition of certain return          
preparation  7a7 ,in general ,section   
#fjbj of the ,internal ,revenue ,code of
 #aihf is amended by adding at the end  

the following new subsection3  7c7      
,prohibited preparation by ,secretary   
7#a7 ,in general ,except as provided in 
section #fjad and subsections 7a7 and   
7b7 of this section1 the ,secretary     
shall not prepare any return of tax     
imposed by this title or any claim for  
refund of tax imposed by this title4    
7#b7 ,prohibition of direct file and    
comparable programs ,for purposes of    
paragraph 7#a71 any return or claim for 
refund prepared using an electronic tax 
preparation service operated by the     
,secretary shall be treated as if such  
return or claim were prepared by the    
,secretary4  7#c7 ,qualified return     
preparation programs and ,,irs ,free    
,file partnership ,paragraph 7#b7 shall 
not apply to any return or claim for    
refund solely because such return or    
claim for refund was prepared via1 or   
with the assistance of-- 7,a7 a         
qualified return preparation program 7as
 defined in section #gebf;,a7e771 or    
7,b7 the ,,irs ,free ,file ,program as  

established by the ,internal ,revenue   
,service and published in the ,federal  
,register on ,november #d1 #bjjb 7#fg   
,fed4 ,reg4 #fgbdg71 including any      
subsequent agreements and governing     
rules established pursuant thereto4     
7#d7 ,definitions ,for purposes of this 
subsection-- 7,a7 ,tax return           
preparation  7i7 ,in general ,the term  
prepare with respect to any return or   
claim for refund means-- 7,i7 the       
completion of any form and schedule     
needed to compute and report any tax    
imposed by this title or any claim for  
refund of such a tax1 and  7,,ii7 the   
filing of any such return or claim for  
refund1 regardless of whether such      
return or claim is submitted            
electronically or on paper4  ,for       
purposes of the preceding sentence1 the 
preparation of any portion of a return  
or claim for refund shall be treated as 
if it were the preparation of such      
return or claim for refund4  7ii7       
,computation and correction of errors1  

etc  7,i7 ,in general ,such term shall  
not include any computation authorized  
by section #fajb or any other           
computation or correction of            
mathematical or clerical errors required
 or authorized by any provision of      
chapter #fc4  7,,ii7 ,fillable forms    
,such term shall not include the        
provision of fillable forms by the      
,secretary merely because such forms    
include an automated calculation        
feature4  7,b7 ,electronic tax          
preparation service ,the term electronic
 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 #ae1 #bjbc 7#hh ,fed4 ,reg4   
#hgjeg71 and ,september #e1 #bjbd 7#hi  
,fed4 ,reg4 #gbfii71 and any successor  
program of the ,internal ,revenue       
,service which provides an electronic   
tax preparation service option4  4  7b7 
,effective date ,the amendment made by  

this section shall apply to returns     
filed after the date which is #cj days  
after the date of the enactment of this 
,act4  7c7 ,no inference ,the amendment 
made by this section shall not be       
construed to create any inference with  
respect to the authority of the         
,secretary of the ,treasury 7or any     
delegate of such ,secretary7 to develop 
and offer for use any electronic tax    
filing or tax preparation service       
option1 or otherwise engage in the      
preparation of any return of tax or any 
claim for refund of tax imposed by the  
,internal ,revenue ,code of #aihf1 with 
respect to any taxable year beginning on
 or before the date of the enactment of 
this ,act4  #c4 ,limitation on further  
expenditures circumventing congressional
 authority ,the ,secretary of the       
,treasury 7or any delegate of such      
,secretary7 may not award or make       
payment of grants or enter into or      
maintain any contract1 other            
transaction1 or reimbursable agreement  

for the development or operation of an  
electronic tax preparation service      
option after the date of the enactment  
of this ,act unless otherwise authorized
 by law4