The purpose of this legislation, known as the FAIR PREP Act of 2025, is to change how the Secretary of the Treasury can prepare tax returns and claims for refunds. The main objective is to prohibit the Secretary from directly preparing tax returns or refund claims, which aims to foster independence among taxpayers and reduce reliance on government-operated tax preparation services. Key provisions of the Act include a clear prohibition on the Secretary of the Treasury preparing any tax returns or refund claims, except in specific circumstances outlined in existing law.