Direct File Act of 2026

(a) In general. The Secretary may not enter into any agreement after the date of the enactment of this Act which—

(1) restricts the Secretary's legal right to provide tax return preparation services or software or to provide tax return filing services,

(2) requires the Secretary to not provide such services or software for any period of time, or

(3) conditions any provision of such agreement on the Secretary not providing such services or software.

(b) Existing agreements voided. Any agreement described in subsection (a) which was entered into on or before the date of enactment of this Act shall be void as of the date which is 30 days after the date of enactment of this Act.

(c) Definition. For purposes of this section, the term Secretary means the Secretary of the Treasury or the Secretary's delegate.