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Neither of the Senate bills were passed at the conclusion of the 115th
Congress. As a result, on April 9, 2019, soon after the start of the 116th Congress, the House passed the Taxpayer First Act once again. That bill was expected to pass the Senate, however on April 22, 2019 ProPublica published an
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On June 24, 2016, House
Republicans published a tax reform blueprint that included the goal of reforming the IRS. In 2017, the House Ways and Means Committee began to schedule public hearings, member events, and roundtables on the topic of tax administration reform. On March 26, 2018, the Ways and
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exposé heavily criticizing the implementation of the Free File
Program, which the bill would codify. The House then removed the Free File provision from the bill, which passed the House and Senate and was then signed by the president.
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The IRS created a
Taxpayer First Act Office to implement the law's provisions. In January 2021, the IRS published a report to Congress addressing several of the law's provisions, including a new organizational structure.
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The law revises provisions relating to the IRS, its customer service, enforcement procedures, cybersecurity and identity protection, management of information technology, and use of electronic systems.
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On July 19, 2018, the Senate introduced their own bipartisan IRS reform bill. One week later, Senators
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requires that the IRS provide identity protection personal identification numbers to taxpayers who request them (within five years of the law's enactment).
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codifies the role of IRS's Chief
Information Officer and requires that the person in that role supervise all of IRS's information technology efforts.
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Means
Committee released the first draft of the Taxpayer First Act. On April 18, 2018, the bill passed the House of Representatives unanimously.
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codifies the requirement of an independent administrative appeals function by establishing within the IRS an
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requires the IRS to work collaboratively with the public and private sectors to protect taxpayers from identity theft tax refund fraud.
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amended rules for seizure and sale of perishable goods so that they are truly restricted only to perishable goods.
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removes the requirement for the IRS to produce an annual report about the development of return-free filing.
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allows the IRS to use streamlined critical pay authority for information technology positions.
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makes changes to the process of issuing and addressing
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586:"Actions - S.3246 - 115th Congress (2017-2018): Taxpayer First Act of 2018"
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requires the IRS to develop a comprehensive strategy for customer service.
614:"Actions - S.3278 - 115th Congress (2017-2018): Protecting Taxpayers Act"
457:"Internal Revenue Service's Information Technology Modernization Efforts"
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664:"Here's How TurboTax Just Tricked You Into Paying to File Your Taxes"
558:"Actions - H.R.5444 - 115th Congress (2017-2018): Taxpayer First Act"
532:"Jenkins, Lewis Introduce Bipartisan Legislation to Redesign the IRS"
639:"H.R.1957 - 116th Congress (2019-2020): Great American Outdoors Act"
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432:"Hearing on Reforming How the IRS Resolves Taxpayer Disputes"
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requires the IRS to create a platform for Form 1099 filings.
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codifies the
Volunteer Income Tax Assistance (VITA) program.
728:"H.R.3151 - 116th Congress (2019-2020): Taxpayer First Act"
349:"H.R.3151 - 116th Congress (2019-2020): Taxpayer First Act"
482:"Taxpayer Experience with the Internal Revenue Service"
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President Trump signs the Taxpayer First Act into law.
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169:Passed the House of Representatives
131:in the House of Representatives as
215:Tooltip Public Law (United States)
163:House Financial Services Committee
72:Tooltip Public Law (United States)
14:
1285:2021 (Infrastructure, PL 117–58)
25:
662:Waldron, Justin Elliott,Lucas.
584:Hatch, Orrin G. (2018-07-19).
155:House Ways and Means Committee
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114:Internal Revenue Code of 1986
1275:2021 (Defense Authorization)
556:Jenkins, Lynn (2018-04-19).
406:. 2019-01-06. Archived from
52:116th United States Congress
1280:2021 (American Rescue Plan)
612:Portman, Rob (2018-10-03).
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754:Internal Revenue Service.
726:Lewis, John (2019-07-01).
637:Lewis, John (2020-08-04).
536:Ways and Means Republicans
347:Lewis, John (2019-07-01).
244:Description of provisions
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703:"Won't forget Free File"
238:Internal Revenue Service
252:Specifically, the law:
181:on June 13, 2019 (
171:on June 10, 2019 (
151:Committee consideration
1409:1922: Fordney–McCumber
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159:House Budget Committee
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1260:2020 (Families First)
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1333:1828: "Abominations"
776:Full text of the Act
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1384:1894: Wilson–Gorman
120:Legislative history
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1414:1930: Smoot–Hawley
1313:1791: Hamilton III
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206:Taxpayer First Act
20:Taxpayer First Act
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1308:1790: Hamilton II
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1200:2010 (PL 111–240)
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179:Passed the Senate
147:) on June 6, 2019
87:Statutes at Large
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408:the original
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301:Bill history
251:
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234:July 1, 2019
205:
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193:Donald Trump
188:
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104:Codification
38:(colloquial)
1459:1993: NAFTA
1348:1842: Black
1240:2017 (TCJA)
1215:2012 (ATRA)
404:Speaker.gov
224:, 133
1484:Categories
1424:1948: GATT
1245:2018 (BBA)
1230:2015 (BBA)
1195:2010 (ACA)
935:1940 (2nd)
737:2021-02-18
712:2021-02-18
673:2021-02-18
668:ProPublica
648:2021-02-18
623:2021-02-18
595:2021-02-18
567:2021-02-18
542:2021-02-18
517:2021-02-18
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467:2021-02-18
442:2021-02-18
417:2021-02-18
382:2021-02-18
358:2021-02-17
232:, enacted
183:Voice Vote
173:Voice Vote
137:John Lewis
129:Introduced
63:Public law
1464:1994: WTO
1095:1986 Code
995:1954 Code
925:1939 Code
373:"govinfo"
92:133
58:Citations
820:Internal
707:POLITICO
682:cite web
35:Acronyms
1434:1974/75
1295:Tariffs
1065:Gas Tax
822:Revenue
240:(IRS).
211:Pub. L.
68:Pub. L.
1185:Crisis
267:RRA 98
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1085:COBRA
759:(PDF)
411:(PDF)
400:(PDF)
334:Notes
226:Stat.
222:(PDF)
94:Stat.
79:(PDF)
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