This bill amends the Internal Revenue Code of 1986 to prohibit the Secretary of the Treasury from preparing any return of tax or claim for refund. This prohibition specifically targets any return or claim prepared using an electronic tax preparation service operated by the Secretary , including the free direct e-file tax return system and any successor programs. However, the legislation explicitly states that this prohibition does not apply to returns prepared via the existing IRS Free File Program , as established in 2002, or through qualified return preparation programs. The term "prepare" encompasses the completion and filing of forms, but it excludes computations of mathematical or clerical errors and the provision of fillable forms that merely include automated calculation features. Additionally, the Act limits the Secretary's ability to award grants or enter into contracts for the development or operation of any electronic tax preparation service option after the enactment date, unless otherwise authorized by law. The amendments made by this section will apply to returns filed after a period of 30 days following the date of the bill's enactment.