EFIN Verification Act of 2026
The source supplies the latest action, but no lifecycle stage.
Latest action (16 Sep 2026): Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.
What this bill does
H.R. 10334, the EFIN Verification Act of 2026, would require the Treasury Department to create a system for validating Electronic Filing Identification Numbers (EFINs)—the codes tax professionals and software providers use to file tax returns and other documents electronically with the IRS. Under the bill, an EFIN could not be used to file electronically unless the IRS had confirmed it was active and authorized. Electronic filing software would be required to check an EFIN's validity through this new real-time system before allowing any filing to go through. The IRS would also be authorized to share limited EFIN status information with "specified validators," such as software companies, state tax agencies, and financial institutions, to support this verification process.
The bill primarily affects tax return preparers, software companies that provide electronic filing systems, state tax agencies, and financial institutions involved in tax filing, since they would need to integrate with the new validation system. Taxpayers themselves are affected indirectly, as the change is intended to reduce fraudulent or unauthorized use of EFINs in the filing process. The new requirements would take effect for tax years beginning two years after enactment, and the provision allowing information sharing with validators would also take effect two years after enactment.
The bill was introduced on September 10, 2026, by Rep. Ron Estes, with Rep. Panetta as a cosponsor, and has been referred to the House Committee on Ways and Means. As an introduced bill, it would need to be considered and approved by that committee, and then by the full House and Senate, before it could become law.
Plain-English summary generated by Bill100 AI from the official record. Always verify against the source below.
Official summary
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.
Timeline
16 Sep 2026
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.
Common questions
- What does H.R. 10334 do?
- H.R. 10334, the EFIN Verification Act of 2026, would require the Treasury Department to create a system for validating Electronic Filing Identification Numbers (EFINs)—the codes tax professionals and software providers use to file tax returns and other documents electronically with the IRS. Under the bill, an EFIN could not be used to file electronically unless the IRS had confirmed it was active and authorized. Electronic filing software would be required to check an EFIN's validity through this new real-time system before allowing any filing to go through. The IRS would also be authorized to share limited EFIN status information with "specified validators," such as software companies, state tax agencies, and financial institutions, to support this verification process. The bill primarily affects tax return preparers, software companies that provide electronic filing systems, state tax agencies, and financial institutions involved in tax filing, since they would need to integrate with the new validation system. Taxpayers themselves are affected indirectly, as the change is intended to reduce fraudulent or unauthorized use of EFINs in the filing process. The new requirements would take effect for tax years beginning two years after enactment, and the provision allowing information sharing with validators would also take effect two years after enactment. The bill was introduced on September 10, 2026, by Rep. Ron Estes, with Rep. Panetta as a cosponsor, and has been referred to the House Committee on Ways and Means. As an introduced bill, it would need to be considered and approved by that committee, and then by the full House and Senate, before it could become law.
- Has H.R. 10334 become law?
- The source does not supply a confirmed lifecycle stage for H.R. 10334. Check the latest action and official source below.
- Who sponsored H.R. 10334?
- H.R. 10334 was sponsored by Rep. Estes, Ron [R-KS-4] (R-KS), with 3 cosponsors.
- What's the latest action on H.R. 10334?
- Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0. (16 Sep 2026).
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