S 96 — FAIR PREP Act of 2025
Last action — Read twice and referred to the Committee on Finance.
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✓Introduced
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2In Committee
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3Passed Senate
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4Passed House
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5To Executive
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6Enacted
This bill is in committee in the Senate. Introduced January 15, 2025. It must pass committee before a floor vote.
Next likely step: a committee vote, then a floor vote in the Senate.
Odds of enactment
Low chanceBased on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.
Upgrade to see the exact probability and what's driving it.
A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
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In Committee
Current position in the legislative process.
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11 sponsors
1 primary, 10 co-sponsors signed on.
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Single-party support
Sponsorship is currently within one party (11 R).
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
Summary
Fostering Autonomy in Independent Returns by Prohibiting Redundant and Extralegal Programs Act of 2025 or the FAIR PREP Act of 2025This 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.
Bill Text
- Introduced Introduced in Senate Current html January 15, 2025
Action History
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Introduced in Senate
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Read twice and referred to the Committee on Finance.
Sponsors
- Marsha Blackburn · Primary
- Steve Daines · Cosponsor
- Thomas Tillis · Cosponsor
- John Barrasso · Cosponsor
- Pete Ricketts · Cosponsor
- Eric Schmitt · Cosponsor
- Bill Hagerty · Cosponsor
- James E. Risch · Cosponsor
- Shelley Moore Capito · Cosponsor
- Roger Marshall · Cosponsor
- Kevin Cramer · Cosponsor
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 10 co-sponsors · 536 not signed on
Sponsors (1)
- Blackburn, Marsha Republican
Co-sponsors (10)
- Daines, Steve Republican
- Tillis, Thomas Republican
- Barrasso, John Republican
- Ricketts, Pete Republican
- Schmitt, Eric Republican
- Hagerty, Bill Republican
- Risch, James E. Republican
- Capito, Shelley Moore Republican
- Marshall, Roger Republican
- Cramer, Kevin Republican
Not signed on (536)
536 members have not signed on to this bill.
Show all 536 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Subjects
Frequently asked questions
- What does S 96 do?
- Fostering Autonomy in Independent Returns by Prohibiting Redundant and Extralegal Programs Act of 2025 or the FAIR PREP Act of 2025This 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.
- Who sponsors S 96?
- S 96 is sponsored by Blackburn, Marsha (Republican), Daines, Steve (Republican), Tillis, Thomas (Republican), Barrasso, John (Republican), Ricketts, Pete (Republican), Schmitt, Eric (Republican), Hagerty, Bill (Republican), Risch, James E. (Republican), Capito, Shelley Moore (Republican), Marshall, Roger (Republican), and Cramer, Kevin (Republican).
- What is the current status of S 96?
- This bill is in committee in the Senate. Introduced January 15, 2025. It must pass committee before a floor vote.
- Where can I track S 96?
- Track S 96 free on One Click Politics — get push/email alerts when it moves.
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