This bill addresses discrimination against Black farmers by the USDA and provides pathways for land ownership, debt relief, and agricultural support. It responds to decades of documented discrimination in USDA lending programs that led to massive loss of Black-owned farmland in America.
Latest Action
Read twice and referred to the Committee on Finance.
AI Summary
Plain-English explanation of this bill
This bill addresses discrimination against Black farmers by the USDA and provides pathways for land ownership, debt relief, and agricultural support. It responds to decades of documented discrimination in USDA lending programs that led to massive loss of Black-owned farmland in America.
Last updated: 1/5/2026
Official Summary
Congressional Research Service summary
<p><strong>Fostering Autonomy in Independent Returns by Prohibiting Redundant and Extralegal Programs Act of 2025 or the FAIR PREP Act of 2025</strong></p><p>This bill prohibits the Internal Revenue Service (IRS) from preparing federal tax returns or refund claims, with some exceptions. The bill specifically prohibits the preparation of federal income tax returns or refund claims through the IRS’s Direct File program. (The Direct File program currently allows qualified taxpayers in 25 participating states to prepare and electronically file free federal tax returns through a portal on the IRS’s website.)</p><p>The bill defines <em>prepare</em> with respect to federal tax returns and refund claims as (1) the completion (in whole or in part) of any form or schedule for the purpose of calculating federal taxes or refunds, and (2) the filing (either electronically or on paper) of such federal tax returns or refund claims.</p><p>However, under the bill, federal and state tax returns and refund claims may be prepared through the IRS’s Free File program (a program that allows certain taxpayers to prepare and file free federal and state income tax returns using third-party tax-preparation software) or the Volunteer Income Tax Assistance grant program (through which the IRS partners with local community organizations to help low-income and disabled individuals and persons with limited English proficiency prepare and file free federal and state income tax returns).</p><p> Further, the Department of the Treasury may not award grants or enter into contracts or other transactions for the development or operation of an electronic tax preparation service. </p>
Key Points
Main provisions of the bill
Addresses historic USDA discrimination against Black farmers
Provides debt relief for affected farmers
Creates land ownership opportunities
Supports Black agricultural communities
Responds to documented lending discrimination
How This Impacts Americans
Potential effects on citizens and communities
Black farmers who faced USDA discrimination would receive relief and support. The bill addresses the legacy of biased lending that reduced Black farm ownership from 14 percent in 1920 to less than 2 percent today. It aims to revitalize Black agricultural communities.
Policy Areas
Primary Policy Area
Taxation
Scope & Jurisdiction
Jurisdiction Level
federal
Congressional Session
119th Congress
Citation Reference
96, 119th Congress (2025). "Justice for Black Farmers Act of 2023". Source: Voter's Right Platform. https://votersright.org/bills/118-s-96