WHAT THE LAW DOINCongress, in plain words

H.R. 10334 · 119th Congress

EFIN Verification Act of 2026

IntroducedTaxation
IntroducedSep 10, 2026
Passed HouseNot yet
Passed SenateNot yet
To PresidentNot yet
Became lawNot yet

Where it stands

Introduced. Latest step, Sep 16, 2026: Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0. It would change 1 section of existing law.

How this bill changes the law

Sourced

H.R. 10334 would change 1 section of existing law. Read from the bill text as introduced in the House (Sep 10, 2026).

26 U.S.C. 6103 Confidentiality and disclosure of returns and return information

  • (k) Disclosure of certain returns and return information for tax administration purposes added to · Sec. 2(d) · see the words
What the words would change: every change, in place (1)

Today's wording of each part of the law, with what would be struck out and added. Each change also gives the bill's own instruction, word for word.

  1. 26 U.S.C. 6103(k)added (16)by H.R. 10334 Sec. 2(d)

    (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.

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

    Bill text · Current law (26 U.S.C. 6103)

From the bill's official text on GovInfo and the U.S. Code, 2024 edition, which may not yet show changes made since.

What it does

Sourced

EFIN Verification Act of 2026

This bill requires the Internal Revenue Service (IRS) or a specified validator (e.g., software provider or state agency) to validate that an electronic filing identification number (EFIN) is authorized and active before a federal tax return or other document may be electronically filed with the IRS. (As background, an EFIN is assigned by the IRS to an individual or entity who is authorized to file federal tax returns and other documents on behalf of other taxpayers.)

Specifically, the bill requires (1) the IRS to develop a program to validate the status of an EFIN in real time, and (2) EFINs to be validated prior to the initial use and at intervals determined by the IRS.

Official summary by the Congressional Research Service (Introduced in House, Sep 10, 2026).

Our plain-language breakdown, with what it means for you and the case for and against, is written once a bill starts to move.

What has happened

Sourced
  1. Sep 16, 2026Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.House committee actions
  2. Sep 16, 2026Committee Consideration and Mark-up Session HeldHouse committee actions
  3. Sep 10, 2026Referred to the House Committee on Ways and Means.House floor actions
  4. Sep 10, 2026Introduced in HouseLibrary of Congress
  5. Sep 10, 2026Introduced in HouseLibrary of Congress

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Cosponsors

  • Blake D. Moore R-UT-1
  • Jimmy Panetta D-CA-19
  • Terri A. Sewell D-AL-7