H.R. 8725

[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.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

May 11, 2026

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

_______________________________________________________________________

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.
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