No, I think you have it mixed up. It's quite clear that the authority came from the 2022 Inflation Reduction Act, which was was well known to have passed without a single Republican vote. It's also quite clear that in the context of the top-level comment, "this program" mentioned means the Direct File as it operates, not the release of source code.
> The Inflation Reduction Act (IRA) was signed into law in August 2022.1 Section 10301(1)(B) of the IRS provided the Internal Revenue Service (IRS) with $15 million to establish a task force to design an IRS-run, free direct electronic filing (e-file) system commonly referred to as “Direct File” ...