3.0.0 5444 2023-01-11T13:39:54Z 2023-01-11T13:39:54Z House HR 2018-04-10 115 [Congressional Record Volume 164, Number 57 (Tuesday, April 10, 2018)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Ms. JENKINS of Kansas:H.R. 5444.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8:The Congress shall have Power To lay and collect Taxes,Duties, Imposts and Excises, to pay the Debts and provide forthe common Defence and general Welfare of the United States;but all Duties, Imposts and Excises shall be uniformthroughout the United States.[Page H3095]]]> ssfi00 Finance Committee Senate Standing Referred to 2018-04-19T15:43:57Z hsba00 Financial Services Committee House Standing Discharged from 2018-04-13T19:35:15Z Referred to 2018-04-10T16:00:52Z hswm00 Ways and Means Committee House Standing Reported by 2018-04-13T19:35:02Z Markup by 2018-04-11T19:53:30Z Referred to 2018-04-10T16:00:47Z H. Rept. 115-637 To require the Secretary of the Treasury to submit to Congress a comprehensive customer service strategy for the Internal Revenue Service. 115 5375 HR 2018-03-21 Referred to the House Committee on Ways and Means. Related bill CRS Restraining Excessive Seizure of Property through the Exploitation of Civil Asset Forfeiture Tools Act 115 1843 HR 2017-09-06 Received in the Senate and Read twice and referred to the Committee on Finance. Related bill CRS Improving Assistance for Taxpayers Act 115 5342 HR 2018-03-20 Referred to the House Committee on Ways and Means. Related bill CRS Eliminate Failed IRS Oversight Board Act 115 5370 HR 2018-03-21 Referred to the House Committee on Ways and Means. Related bill CRS IRS FAST Act 115 5386 HR 2018-03-22 Referred to the House Committee on Ways and Means. Related bill CRS To require that the Secretary of the Treasury establish a program for the issuance of identity protection personal identification numbers. 115 5361 HR 2018-03-21 Referred to the House Committee on Ways and Means. Related bill CRS IRS Information Technology Accountability Act 115 5362 HR 2018-04-18 Sponsor introductory remarks on measure. (CR H3427) Related bill CRS Protecting Taxpayer Confidentiality Through Safeguards Act 115 5376 HR 2018-03-21 Referred to the House Committee on Ways and Means. Related bill CRS Creating An Online Platform For Instant 1099 Submissions Act 115 5377 HR 2018-03-21 Referred to the House Committee on Ways and Means. Related bill CRS 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. 115 5438 HR 2018-04-18 Pursuant to the provisions of H. Res. 831, H.R. 5438 is laid on the table. 18:23:18 Related bill CRS Related bill House To require notice from the Secretary of the Treasury in the case of any closure of a Taxpayer Assistance Center. 115 5440 HR 2018-04-18 Pursuant to the provisions of H. Res. 831, H.R. 5440 is laid on the table. 18:24:04 Related bill CRS Related bill House 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. 115 5443 HR 2018-04-18 Pursuant to the provisions of H. Res. 831, H.R. 5443 is laid on the table. 18:24:27 Related bill CRS Related bill House 21st Century IRS Act 115 5445 HR 2018-04-18 Pursuant to the provisions of H. Res. 831, H.R. 5445 is laid on the table. 18:24:50 Related bill CRS Related bill House 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. 115 5446 HR 2018-04-18 Pursuant to the provisions of H. Res. 831, H.R. 5446 is laid on the table. 18:25:07 Related bill CRS Related bill House Providing for consideration of the bill (H.R. 5444) to amend the Internal Revenue Code of 1986 to modernize and improve the Internal Revenue Service, and for other purposes, and providing for consideration of the bill (H.R. 5445) 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, and for other purposes. 115 831 HRES 2018-04-18 Motion to reconsider laid on the table Agreed to without objection. 13:33:50 Related bill House Procedurally-related House Volunteer Income Tax Assistance Permanence Act of 2017 115 2901 HR 2018-04-18 Pursuant to the provisions of H. Res. 831, H.R. 2901 is laid on the table. 18:20:49 Related bill House To require the Secretary of the Treasury to establish a program for the issuance of identity protection personal identification numbers. 115 5437 HR 2018-04-18 Pursuant to the provisions of H. Res. 831, H.R. 5437 is laid on the table. 18:22:52 Related bill House To provide for a single point of contact at the Internal Revenue Service for the taxpayers who are victims of tax-related identity theft. 115 5439 HR 2018-04-18 Pursuant to the provisions of H. Res. 831, H.R. 5439 is laid on the table. 18:23:40 Related bill House Taxpayer First Act of 2018 115 7227 HR 2018-12-20 Received in the Senate. Related bill CRS Shiloh National Military Park Boundary Adjustment and Parker's Crossroads Battlefield Designation Act 115 88 HR 2018-12-21 Message on House action received in Senate and at desk: House amendment to Senate amendment. Related bill CRS 2018-04-19 ssfi00 Finance Committee Senate Received in the Senate and Read twice and referred to the Committee on Finance. IntroReferral 2018-04-18 18:03:29 Pursuant to the provisions of H. Res. 831, the text of H.R. 2901, H.R. 5437, H.R. 5438, H.R. 5439, H.R. 5440, H.R. 5443, H.R. 5445, and H.R. 5446, all as passed by the House, were appended to the end of the engrossment of H.R. 5444 as new matter. Floor H8D000 2 House floor actions 2018-04-18 18:03:28 Motion to reconsider laid on the table Agreed to without objection. Floor H38310 2 House floor actions 2018-04-18 18:03:26 On passage Passed by the Yeas and Nays: 414 - 0 (Roll no. 146). (text: CR H3411-3416) Floor H37100 2 House floor actions 146 https://clerk.house.gov/evs/2018/roll146.xml House 115 2018-04-18T22:03:26Z 2 2018-04-18 18:03:26 Passed/agreed to in House: On passage Passed by the Yeas and Nays: 414 - 0 (Roll no. 146).(text: CR H3411-3416) Floor 8000 9 Library of Congress 146 https://clerk.house.gov/evs/2018/roll146.xml House 115 2018-04-18T22:03:26Z 2 2018-04-18 17:55:11 Considered as unfinished business. (consideration: CR H3429) Floor H30000 2 House floor actions 2018-04-18 14:26:43 POSTPONED PROCEEDINGS - At the conclusion of debate on H.R. 5444, the Chair put the question on passage of the bill, and by voice vote, announced that the ayes had prevailed. Ms. Jenkins (KS) demanded the yeas and nays and the Chair postponed further proceedings on the question of passage of H.R. 5444 until later in the legislative day. Floor H8D000 2 House floor actions 2018-04-18 14:25:57 The previous question was ordered pursuant to the rule. Floor H35000 2 House floor actions 2018-04-18 13:40:49 DEBATE - The House proceeded with one hour of debate on H.R. 5444. Floor H8D000 2 House floor actions 2018-04-18 13:38:59 Rule provides for consideration of both H.R. 5444 and H.R. 5445 under closed rules with one hour of debate equally divided and controlled by the Chair and Ranking Member of the Committee on Ways and Means for each measure. Rule also provides for one motion to recommit with or without instructions for each measure. Floor H8D000 2 House floor actions 2018-04-18 13:38:54 Considered under the provisions of rule H. Res. 831. (consideration: CR H3411-3422) Floor H30000 2 House floor actions 2018-04-16 18:43:12 Rules Committee Resolution H. Res. 831 Reported to House. Rule provides for consideration of H.R. 5444 and H.R. 5445. Rule provides for consideration of both H.R. 5444 and H.R. 5445 under closed rules with one hour of debate equally divided and controlled by the Chair and Ranking Member of the Committee on Ways and Means for each measure. Rule also provides for one motion to recommit with or without instructions for each measure. Floor H1L210 2 House floor actions 2018-04-13 Placed on the Union Calendar, Calendar No. 488. Calendars H12410 2 House floor actions U00488 2018-04-13 Committee on Financial Services discharged. Discharge H12300 2 House floor actions hsba00 Financial Services Committee 2018-04-13 Committee on Financial Services discharged. Committee 5500 9 Library of Congress hsba00 Financial Services Committee 2018-04-13 Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-637, Part I. Committee H12200 2 House floor actions hswm00 Ways and Means Committee 2018-04-13 Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-637, Part I. Committee 5000 9 Library of Congress hswm00 Ways and Means Committee 2018-04-11 hswm00 Ways and Means Committee 1 House committee actions Ordered to be Reported (Amended) by Voice Vote. Committee 2018-04-11 hswm00 Ways and Means Committee 1 House committee actions Committee Consideration and Mark-up Session Held. Committee 2018-04-10 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. IntroReferral H11100 2 House floor actions hsba00 Financial Services Committee 2018-04-10 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. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2018-04-10 Introduced in House IntroReferral Intro-H 9 Library of Congress 2018-04-10 Introduced in House IntroReferral 1000 9 Library of Congress J000290 Rep. Jenkins, Lynn [R-KS-2] Lynn Jenkins R KS 2 N L000287 Rep. Lewis, John [D-GA-5] JOHN LEWIS D GA 5 2018-04-10 True M000312 Rep. McGovern, James P. [D-MA-2] JAMES MCGOVERN D MA P. 2 2018-04-12 False S000250 Rep. Sessions, Pete [R-TX-32] PETE SESSIONS R TX 32 2018-04-12 False M001158 Rep. Marchant, Kenny [R-TX-24] Kenny Marchant R TX 24 2018-04-12 False 2018-04-16T21:17:15Z H.R. 5444, Taxpayer First Act https://www.cbo.gov/publication/53767 As reported by the House Committee on Ways and Means on April 13, 2018 Taxation Administrative remedies Banking and financial institutions regulation Civil actions and liability Congressional oversight Debt collection Department of the Treasury Executive agency funding and structure Federal officials Internal Revenue Service (IRS) Judges Specialized courts Tax administration and collection, taxpayers Taxation 00 2018-04-10 Introduced in House 2018-04-13T18:46:50Z Taxpayer First Act

This bill amends the Internal Revenue Code to modify the organizational structure, enforcement procedures, and services of the Internal Revenue Service (IRS).

The bill establishes within the IRS the Independent Office of Appeals to resolve tax controversies and review administrative decisions.

With respect to the services provided to taxpayers, the bill requires the IRS to:

  • submit to Congress a customer service strategy,
  • continue to operate the IRS Free File Program, and
  • exempt certain low-income taxpayers from payments required to submit an offer-in-compromise.

The bill revises enforcement procedures relating to:

  • the seizure of property that has been structured to avoid Bank Secrecy Act reporting requirements,
  • equitable relief from joint liability,
  • the issuance of a summons,
  • referrals for private debt collection,
  • contacting third parties, and
  • providing access to return and return information to individuals who are not IRS employees.

The bill addresses the organizational structure of the IRS by:

  • modifying the titles of several IRS officials,
  • establishing requirements for responding to Taxpayer Advocate Directives and providing statistical support to the National Taxpayer Advocate,
  • eliminating the IRS Oversight Board, and
  • requiring the IRS to submit a reorganization plan to Congress.

The bill also makes Tax Court judges subject to the same grounds for disqualification as other federal judges.

]]> 18 2018-04-13 Reported to House amended, Part I 2018-04-20T13:40:41Z Taxpayer First Act

This bill amends the Internal Revenue Code to modify the organizational structure, enforcement procedures, and services of the Internal Revenue Service (IRS).

The bill establishes within the IRS the Independent Office of Appeals to resolve tax controversies and review administrative decisions.

With respect to the services provided to taxpayers, the bill requires the IRS to:

  • submit to Congress a customer service strategy,
  • continue to operate the IRS Free File Program, and
  • exempt certain low-income taxpayers from payments required to submit an offer-in-compromise.

The bill revises enforcement procedures relating to:

  • the seizure of property that has been structured to avoid Bank Secrecy Act reporting requirements,
  • equitable relief from joint liability,
  • the issuance of a summons,
  • referrals for private debt collection,
  • contacting third parties, and
  • providing access to return and return information to individuals who are not IRS employees.

The bill addresses the organizational structure of the IRS by:

  • modifying the titles of several IRS officials,
  • establishing requirements for responding to Taxpayer Advocate Directives and providing statistical support to the National Taxpayer Advocate,
  • eliminating the IRS Oversight Board, and
  • requiring the IRS to submit a reorganization plan to Congress.

The bill also makes Tax Court judges subject to the same grounds for disqualification as other federal judges.

]]> Taxpayer First Act Display Title Taxpayer First Act Official Title as Introduced To amend the Internal Revenue Code of 1986 to modernize and improve the Internal Revenue Service, and for other purposes. Introduced in House IH Short Titles as Passed House for portions of this bill 21st Century IRS Act H House Short Titles as Introduced Taxpayer First Act Short Titles as Passed House for portions of this bill Taxpayer First Act H House Short Titles as Reported to House Taxpayer First Act H House Official Titles as Amended by House 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. H House 543 115 HAMDT The amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill is considered adopted. The amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill is considered adopted. 2022-02-02T05:57:04Z Rules Committee 2018-04-18T04:00:00Z House of Representatives 115 HR House H 5444 Taxpayer First Act 2023-01-11T13:39:54Z 2 2018-04-18 House amendment offered Floor 71000 9 Library of Congress Referred in Senate 2018-04-19T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115hr5444rfs/xml/BILLS-115hr5444rfs.xml Engrossed in House 2018-04-18T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115hr5444eh/xml/BILLS-115hr5444eh.xml Reported in House 2018-04-13T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115hr5444rh/xml/BILLS-115hr5444rh.xml Introduced in House 2018-04-10T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115hr5444ih/xml/BILLS-115hr5444ih.xml 2018-04-19 Received in the Senate and Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.