Survivor Tax Filing Simplification Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8725 Introduced in House (IH)]

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119th CONGRESS 2d Session H. R. 8725

To direct the Secretary of the Treasury to establish the Survivor Tax Portal, and for other purposes.

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IN THE HOUSE OF REPRESENTATIVES

May 11, 2026

Mr. Burchett introduced the following bill; which was referred to the Committee on Ways and Means

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A BILL

To direct the Secretary of the Treasury to establish the Survivor Tax Portal, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Survivor Tax Filing Simplification Act''.

SEC. 2. ESTABLISHMENT OF SURVIVOR TAX PORTAL.

(a) In General.--Not later than 12 months following the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary's delegate), in consultation with the Commissioner of the Social Security Administration, shall establish an online portal (hereinafter referred to as the ``Survivor Tax Portal'') for the purpose of assisting surviving spouses and duly-appointed executors of estates of decedents in the preparation and filing of returns of tax. (b) Features.--The Survivor Tax Portal shall-- (1) provide clear guidance, including through checklists, pre-populated forms, and status updates, on the preparation and filing of-- (A) estate tax returns with respect to decedents, (B) joint returns under section 6013(a)(3) of the Internal Revenue Code of 1986, and (C) returns of tax by surviving spouses (as defined in section 2(a) of the Internal Revenue Code of 1986), (2) allow for the secure uploading of legal documents, (3) integrate relevant death information maintained by the Social Security Administration, (4) incorporate adequate safeguards, in accordance with Federal law, to protect the confidentiality of any personal information, including through an identity verification system to ensure authorized access to such portal, and (5) include such other features as the Secretary of the Treasury (or the Secretary's delegate), in consultation with the Commissioner of the Social Security Administration, determines appropriate. (c) Instructional Guide.--Not later than 12 months following the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary's delegate) shall publish, and thereafter annually update, on the Survivor Tax Portal and on a publicly accessible internet website of the Internal Revenue Service, a one-page instructional guide regarding the use of, and the filing options offered on, such portal. The Commissioner of the Social Security Administration shall attach such instructional guide to any Form SSA- 1099, Social Security Benefit Statement, issued following such publication. (d) Performance Goals.--Not later than 12 months following the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary's delegate) shall issue performance goals with respect to the operation and administration of the Survivor Tax Portal, including performance goals for the resolution of taxpayer inquiries on such portal within 45 days of the receipt thereof. (e) Regulatory Authority.--The Secretary of the Treasury (or the Secretary's delegate), in consultation with the Commissioner of the Social Security Administration, shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section.

SEC. 3. ESTABLISHMENT OF GRANT PROGRAM FOR RECORDKEEPING AND REPORTING OF DEATH INFORMATION.

(a) In General.--Not later than 12 months following the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary's delegate), in consultation with the Commissioner of the Social Security Administration, shall establish a grant program to assist States in the recordkeeping, and reporting to the Social Security Administration, of death information. In issuing such grants, the Secretary of the Treasury (or the Secretary's delegate) shall prioritize States whose recordkeeping and reporting activities increase the efficiency of the Survivor Tax Portal established under section 2(a). (b) Regulatory Authority.--The Secretary of the Treasury (or the Secretary's delegate), in consultation with the Commissioner of the Social Security Administration, shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section. <all>