This legislation directs the Secretary of the Treasury to ensure the continued operation of the Internal Revenue Service's free direct e-file tax return system, commonly referred to as Direct File . This provision mandates that the system, which allows taxpayers to file their returns directly with the IRS without cost, must remain available. Furthermore, the bill introduces a significant expansion by requiring the Secretary to mandate participation from all 50 States and the District of Columbia in the Direct File system. This requirement takes effect for all taxable years beginning after December 31, 2025 , aiming to standardize and broaden access to free direct tax filing across the nation.