Latest Action
Received in the Senate.
12/20/2018 • Senate
Summary
Taxpayer First Act of 2018
This bill modifies requirements for the Internal Revenue Service (IRS) regarding its organizational structure, customer service, enforcement procedures, management of information technology, and use of electronic systems.
The bill includes provisions that
- establish the IRS Independent Office of Appeals to resolve federal tax controversies without litigation;
- require the IRS to develop customer service and training strategies;
- continue the IRS Free File Program;
- exempt certain low-income taxpayers from payments required to submit an offer-in-compromise;
- modify certain tax enforcement procedures and requirements;
- establish requirements for responding to Taxpayer Advocate Directives;
- permanently authorize the Volunteer Income Tax Assistance Matching Grant Program;
- modify procedures for whistle-blowers;
- establish requirements for cybersecurity and identify protection;
- allow the IRS to require additional taxpayers to file returns electronically;
- require the IRS Commissioner to appoint a Chief Information Officer;
- modify requirements for managing information technology;
- specify requirements for retaining electronic records;
- prohibit the rehiring of certain IRS employees who were removed for misconduct;
- make Tax Court judges subject to the same grounds for disqualification as other federal judges; and
- authorize streamlined critical pay authority for certain IRS information technology positions.
The bill requires the IRS to implement
- online accounts for taxpayers and return preparers,
- an Internet platform for Form 1099 filings,
- a fully automated program for disclosing taxpayer information for third-party income verification using the Internet, and
- uniform standards and procedures for accepting electronic signatures.
Introduced in House • 12/10/2018
Topics & Subjects
Related Federal Spending
Sponsor & Cosponsors (2)
Party Breakdown
Sponsor
Cosponsors (1)
Bill Journey
Originated in the House
Introduced
December 10, 2018
Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Committee Review
Floor Debate
December 20, 2018
Passed Chamber
December 20, 2018
Other Chamber
December 20, 2018
President
Enacted into Law
Text Versions (3)
Related Bills (18)
H.R. 2901
Volunteer Income Tax Assistance Permanence Act of 2017
H.R. 3153
Electronic Signature Standards Act of 2017
H.R. 3860
IRS Data Verification Modernization Act of 2017
H.R. 5342
Improving Assistance for Taxpayers Act
H.R. 5362
IRS Information Technology Accountability Act
H.R. 5376
Protecting Taxpayer Confidentiality Through Safeguards Act
H.R. 5377
Creating An Online Platform For Instant 1099 Submissions Act
H.R. 5439
To provide for a single point of contact at the Internal Revenue Service for the taxpayers who are victims of tax-related identity theft.
H.R. 5443
To amend the Internal Revenue Code of 1986 to require electronic filing of the annual returns of exempt organizations and provide for making such returns available for public inspection.
H.R. 5445
21st Century IRS Act
S. 762
IRS Whistleblower Improvements Act of 2017
S. 1074
Electronic Signature Standards Act of 2017
S. 1958
IRS Data Verification Modernization Act of 2017
S. 3186
Taxpayer Identity Protection Act of 2018
H.R. 88
Shiloh National Military Park Boundary Adjustment and Parker's Crossroads Battlefield Designation Act
H.R. 5444
To amend the Internal Revenue Code of 1986 to modernize and improve the Internal Revenue Service, to amend the Internal Revenue Code of 1986 to make permanent the Volunteer Income Tax Assistance matching grant program, to require the Secretary of the Treasury to establish a program for the issuance of identity protection personal identification numbers, to amend the Internal Revenue Code of 1986 to allow officers and employees of the Department of the Treasury to provide to taxpayers information regarding low-income taxpayer clinics, to provide for a single point of contact at the Internal Revenue Service for the taxpayers who are victims of tax-related identity theft, to require notice from the Secretary of the Treasury in the case of any closure of a Taxpayer Assistance Center, to amend the Internal Revenue Code of 1986 to require electronic filing of the annual returns of exempt organizations and provide for making such returns available for public inspection, to amend the Internal Revenue Code of 1986 to improve cybersecurity and taxpayer identity protection, and modernize the information technology of the Internal Revenue Service, to amend the Internal Revenue Code of 1986 to restrict the immediate sale of seized property by the Secretary of the Treasury to perishable goods, and for other purposes.
S. 3246
Taxpayer First Act of 2018
H.R. 1843
Clyde-Hirsch-Sowers RESPECT Act