Requires the Treasury Secretary to build a real-time system that confirms whether electronic filing identification numbers are active and authorized, and bars tax software from filing with any number that has not been validated.

• Bars use of an electronic filing identification number (EFIN) to file a tax return or other document unless the Treasury Secretary or an approved validator has confirmed it is active and authorized.
• Requires electronic filing software to validate each EFIN through the federal program before any filing is sent.
• Directs the Treasury Secretary to create a real-time validation system that reports whether a number is suspended, revoked, or compromised.
• Amends the Internal Revenue Code to let the Secretary share needed program information with specified validators such as software providers, state tax agencies, and financial institutions, with the disclosure rules and filing requirements starting two years after enactment.

• Ways and Means Committee (House)

Taxation