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Bill · HR

H.R. 451 (119th)

FAIR PREP Act of 2025

Original

referredUnited States· United States Congress· EN

Introduced

15 January 2025

Last action

15 January 2025 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Adrian Smith, Rep. Edwards, Chuck [R-NC-11], Andrew Garbarino, Rep. Miller, Carol D. [R-WV-1], Rep. Tenney, Claudia [R-NY-24], Rep. Hern, Kevin [R-OK-1], Mark Alford, Rep. Buchanan, Vern [R-FL-16], Steve Womack, Beth Van Duyne, Rep. Bacon, Don [R-NE-2], Rep. Steube, W. Gregory [R-FL-17], Rep. Malliotakis, Nicole [R-NY-11], Rep. Self, Keith [R-TX-3], Nathaniel Moran, Rep. Meuser, Daniel [R-PA-9], William Timmons, Rep. Weber, Randy K. Sr. [R-TX-14], Rep. Allen, Rick W. [R-GA-12], Rep. Lawler, Michael [R-NY-17], Rep. Kustoff, David [R-TN-8], Gregory Murphy, Mike Carey, Darin LaHood, Mark Amodei, Andrew Clyde, Rep. Bean, Aaron [R-FL-4], Rep. Estes, Ron [R-KS-4], Rep. Yakym, Rudy [R-IN-2], Julia Letlow

Subjects

Taxation

Source updated

18 July 2026

Taxation

Summary

Fostering Autonomy in Independent Returns by Prohibiting Redundant and Extralegal Programs Act of 2025 or the FAIR PREP Act of 2025 This 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.  

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 15 January 2025

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 15 January 2025

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 15 January 2025

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

2 official files

Sponsors

Related records

Sources

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