1. Short title This Act may be cited as the Tax Filing Simplification Act of 2019 . 2. Prohibition on agreements restricting Government tax preparation and filing services The Secretary of the Treasury, or the Secretary's delegate, may not enter into any agreement after the date of the enactment of this Act which restricts the Secretary's legal right to provide tax return preparation services or software or to provide tax return filing services. 3. Government-assisted tax preparation and filing services (a) In general Chapter 77 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 7529. Government-assisted tax-return preparation programs (a) Establishment of programs The Secretary shall establish and operate the following programs: (1) Online tax preparation and filing software Not later than January 31, 2021, software for the preparation and filing of individual income tax returns for taxable years beginning after 2019. (2) Taxpayer Data Access Not later than March 1, 2021, a program under which taxpayers may download third-party provided return information relating to individual income tax returns for taxable years beginning after 2019. (3) Voluntary tax return preparation Not later than March 1, 2021, a program under which eligible individuals (as defined under subsection (c)(1)) may elect to have income tax returns for taxable years beginning after 2019 prepared by the Secretary, with an opportunity for the individual to update such returns after preparation. (4) Facilitating use of Federal returns for State tax purposes Not later than March 1, 2021, for States that provide or seek to provide State-level software or programs similar to software described in paragraph (1) or the program described in paragraph (3), a program under which the Secretary— (A) provides technical assistance, and (B) discloses Federal income tax return information under section 6103(c) to facilitate the preparation and filing of State income tax returns. (b) Requirements for Taxpayer Data