“To direct the Secretary of the Treasury to establish the Survivor Tax Portal, and for other purposes.”
No CRS summary available for this bill.
This section establishes the Survivor Tax Portal, an online portal to assist surviving spouses and duly appointed executors in preparing and filing estate tax returns, joint returns under section 6013(a)(3) of the Internal Revenue Code, and returns by surviving spouses (as defined in section 2(a) of the Internal Revenue Code). The portal must provide guidance through checklists, pre-populated forms, and status updates; allow secure uploading of legal documents; integrate relevant death information from the Social Security Administration; incorporate identity verification and other confidentiality safeguards; and include such other features as the Secretary determines appropriate. This section also directs the Secretary to publish and annually update a one-page instructional guide on the portal and IRS website within 12 months of enactment (with the Commissioner attaching the guide to Form SSA-1099), issue performance goals for portal operations including resolution of inquiries within 45 days, and prescribe implementing regulations.
This section establishes a grant program, administered by the Secretary of the Treasury in consultation with the Commissioner of the Social Security Administration, to assist States with recordkeeping and reporting of death information to the Social Security Administration. The Secretary must establish the program not later than 12 months after the date of enactment and shall prioritize grants to States whose activities increase the efficiency of the Survivor Tax Portal; the section also authorizes the Secretary to issue regulations or other guidance to implement the program.