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H.R. 10334House119th Congress (2025-2027)In Committee

EFIN Verification Act of 2026

Sponsored by Ron EstesRep. Ron Estes (R-KS)
Introduced September 10, 2026

AI-Generated Summary

Updated September 15, 2026 at 8:09 PM UTC

The EFIN Verification Act of 2026 would require that any electronic filing identification number (EFIN) used to submit tax returns or other IRS‑required documents be confirmed as active and authorized before it can be used. The Treasury Secretary must create a real‑time validation system, and tax‑preparation software and other filing tools would have to check an EFIN against that system before filing. The rule would apply to filings for tax years beginning two years after the law takes effect.

Key Provisions

  • Defines an EFIN as the unique number the Treasury issues to allow electronic filing on behalf of taxpayers.
  • Mandates that an EFIN cannot be used unless the Secretary or an approved validator confirms it is active and authorized.
  • Requires electronic filing software to validate the EFIN through the Treasury’s system before any return or document is filed.
  • Directs the Secretary to develop a real‑time, secure validation program that can handle high‑volume requests and provide immediate status (active, suspended, revoked, etc.).
  • Allows the Secretary to share validation data with designated validators (e.g., software providers, state tax agencies, financial institutions) under confidentiality safeguards.
  • Sets the effective date for the validation requirements and related disclosures to be two years after the law’s enactment.

Legislative Activity

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3 earlier actions
HouseCommittee Latest Action

Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.

Ways and Means Committee

September 16, 2026

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HouseIntro Referral

Introduced in House

September 10, 2026

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

September 10, 2026

HouseCommittee

Committee Consideration and Mark-up Session Held

Ways and Means Committee

September 16, 2026

HouseCommittee

Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.

Ways and Means Committee

September 16, 2026

Bill Text

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Introduced in HouseIssued September 10, 2026

I

119th CONGRESS

2d Session

H. R. 10334

IN THE HOUSE OF REPRESENTATIVES

September 10, 2026

Mr. Estes (for himself and Mr. Panetta) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To require validation of electronic filing identification numbers used to electronically file tax returns and other documents.

1.

Short title

This Act may be cited as the EFIN Verification Act of 2026.

2.

Validation of electronic filing identification numbers

(a)

Definitions

For purposes of this section:

(1)

EFIN

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 taxpayers.

(2)

Return or other document

The term return or other document means—

(A)

any return of Federal tax, and

(B)

except as provided by the Secretary, any other document required to be filed with the Secretary under the Internal Revenue Code of 1986.

(3)

Specified validator

The term specified validator means any entity (including software providers, State tax agencies, and financial institutions) if the Secretary determines that such entity having access to the program established under subsection (c) (and the information available through such program) is consistent with the purposes of this section.

(4)

Secretary

The term Secretary means the Secretary of the Treasury or the Secretary's delegate.

(b)

Validation required

(1)

In general

An EFIN may not be used to electronically file any return or other document unless the Secretary has confirmed that such EFIN has been validated by the Secretary or a specified validator as active and authorized in accordance with the program established under subsection (c).

(2)

Validation through electronic filing software

Software which enables the electronic filing of returns or other documents with the Secretary—

(A)

shall require validation of an EFIN through such software prior to the electronic filing of any return or other document, and

(B)

shall not permit such electronic filing unless such EFIN has been validated under the program established under subsection (c).

(c)

Validation program

(1)

In general

The Secretary shall develop a program for the validation of EFINs.

(2)

Timing and frequency of validation

The Secretary shall validate an EFIN—

(A)

prior to the initial use of such EFIN for electronic filing, and

(B)

at such intervals, or upon such events, as the Secretary determines appropriate, to ensure the continued validity and integrity of such EFIN.

(3)

Real-time validation system

(A)

In general

The program established under this subsection shall provide a real-time system for the validation of EFINs.

(B)

System requirements

The system provided under subparagraph (A) shall—

(i)

provide immediate confirmation of the validity status of an EFIN at the time a validation request is made,

(ii)

confirm whether an EFIN is active and authorized or has been suspended, revoked, or otherwise identified as compromised or ineligible, and

(iii)

be designed to support secure, automated, and high-volume validation requests, including usage by large-scale tax preparation software systems.

(C)

Access

The Secretary shall make such system available in a secure and standardized manner to persons authorized to submit validation requests.

(d)

Authority To disclose information to specified validators

(1)

In general

Section 6103(k) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

(16)

Disclosures for EFIN verification

The Secretary may disclose to specified validators (as defined in section 2(a)(3) of the EFIN Verification Act of 2026) such information from the program established under section 2(c) of such Act as may be necessary for such validators to validate an EFIN as active and authorized.

.

(2)

Safeguards

Section 6103(p)(4) of such Code is amended by striking (k)(10) or (15) each place it appears and inserting (k)(10), (15), or (16).

(3)

Effective date

The amendments made by this section shall apply to disclosures made after the date that is 2 years after the date of the enactment of this Act.

(e)

Effective date

Except as provided in subsection (d), this section shall apply to returns and other documents filed with respect to taxable years beginning after the date that is 2 years after the date of the enactment of this Act.