US SB96

Prohibits the Secretary of the Treasury from preparing federal tax returns or refund claims, specifically targeting the IRS Direct File program and any comparable electronic tax preparation services operated by the IRS

Exempts qualified return preparation programs (like VITA) and the IRS Free File Partnership with private tax software companies from the prohibition

Allows the IRS to continue providing fillable forms with automated calculation features and to correct mathematical or clerical errors on returns

Bars the Treasury Department from awarding grants or entering contracts for developing or operating electronic tax preparation services unless specifically authorized by Congress

Takes effect 30 days after enactment and applies to returns filed after that date