The purpose of this legislative text is to establish and formalize a program that allows taxpayers to prepare and file their income tax returns online directly through the federal government. This initiative aims to simplify the tax filing process, making it more accessible and user-friendly for individuals. Key provisions of the legislation include the creation of an online tax preparation and filing program that will be managed by the federal government. This program will allow taxpayers to import their information directly from the IRS records, making the filing process easier.