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    <originChamber>House</originChamber>
    <type>HR</type>
    <introducedDate>2018-04-10</introducedDate>
    <congress>115</congress>
    <constitutionalAuthorityStatementText><![CDATA[<pre>[Congressional Record Volume 164, Number 57 (Tuesday, April 10, 2018)]From the Congressional Record Online through the Government Publishing Office [<a href='http://www.gpo.gov'>www.gpo.gov</a>]By Mr. FERGUSON:H.R. 5446.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, The Congress shall have Power to layand collect taxes, duties, imposts and excises, to pay thedebts and provide for the common defense and general welfareof the United States; but all duties, imposts and excusesshall be uniform throughout the United States[Page H3095]</pre>]]></constitutionalAuthorityStatementText>
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        <title>Taxpayer First Act</title>
        <congress>115</congress>
        <number>5444</number>
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          <actionDate>2018-04-19</actionDate>
          <text>Received in the Senate and Read twice and referred to the Committee on Finance.</text>
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        <actionDate>2018-04-18</actionDate>
        <actionTime>18:25:07</actionTime>
        <text>Pursuant to the provisions of H. Res. 831, H.R. 5446 is laid on the table.</text>
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        <actionTime>14:01:19</actionTime>
        <text>Motion to reconsider laid on the table Agreed to without objection.</text>
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        <actionDate>2018-04-17</actionDate>
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        <text>On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3366)</text>
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        <text>Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.(text: CR H3366)</text>
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        <actionDate>2018-04-17</actionDate>
        <actionTime>13:45:54</actionTime>
        <text>DEBATE - The House proceeded with forty minutes of debate on H.R. 5446.</text>
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        <text>Considered under suspension of the rules. (consideration: CR H3366-3367)</text>
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        <text>Ms. Jenkins (KS) moved to suspend the rules and pass the bill, as amended.</text>
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        <text>Ordered to be Reported (Amended) by Voice Vote.</text>
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        <text>Committee Consideration and Mark-up Session Held.</text>
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        <actionDate>2018-04-10</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
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        <fullName>Rep. Ferguson, A. Drew, IV [R-GA-3]</fullName>
        <firstName>A.</firstName>
        <lastName>Ferguson</lastName>
        <party>R</party>
        <state>GA</state>
        <middleName>Drew</middleName>
        <district>3</district>
        <isByRequest>N</isByRequest>
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    </sponsors>
    <cosponsors>
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        <bioguideId>C001038</bioguideId>
        <fullName>Rep. Crowley, Joseph [D-NY-14]</fullName>
        <firstName>JOSEPH</firstName>
        <lastName>CROWLEY</lastName>
        <party>D</party>
        <state>NY</state>
        <district>14</district>
        <sponsorshipDate>2018-04-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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      <item>
        <pubDate>2018-04-16T13:02:18Z</pubDate>
        <title>H.R. 5446, a bill to amend the Internal Revenue Code of 1986 to restrict the immediate sale of seized property by the Secretary of Treasury to perishable goods</title>
        <url>https://www.cbo.gov/publication/53762</url>
        <description>As ordered reported by the House Committee on Ways and Means on April 11, 2018</description>
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    <policyArea>
      <name>Taxation</name>
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          <name>Debt collection</name>
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      <policyArea>
        <name>Taxation</name>
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      <summary>
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        <actionDate>2018-04-10</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2018-09-12T13:45:50Z</updateDate>
        <text><![CDATA[ <p>This bill amends the Internal Revenue Code to limit the authority of the Internal Revenue Service (IRS) to immediately sell certain seized property. The IRS may continue to immediately sell seized property that is liable to perish (e.g., food, but not clothing or equipment) after the owner is given an opportunity to pay the appraised value of the property or post a bond to ensure payment. The IRS may no longer immediately sell seized property merely if it is liable to become greatly reduced in price or cannot be kept without great expense. </p>]]></text>
      </summary>
      <summary>
        <versionCode>36</versionCode>
        <actionDate>2018-04-17</actionDate>
        <actionDesc>Passed House amended</actionDesc>
        <updateDate>2018-09-12T13:54:24Z</updateDate>
        <text><![CDATA[ <p>(Sec. 1) This bill amends the Internal Revenue Code to limit the authority of the Internal Revenue Service (IRS) to immediately sell certain seized property. The IRS may continue to immediately sell seized property that is liable to perish (e.g., food, but not clothing or equipment) after the owner is given an opportunity to pay the appraised value of the property or post a bond to ensure payment. The IRS may no longer immediately sell seized property merely if it is liable to become greatly reduced in price or value or cannot be kept without great expense. </p>]]></text>
      </summary>
    </summaries>
    <title>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.</title>
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        <title>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.</title>
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        <titleType>Official Title as Introduced</titleType>
        <title>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.</title>
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        <date>2018-04-10T04:00:00Z</date>
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    <latestAction>
      <actionDate>2018-04-18</actionDate>
      <text>Pursuant to the provisions of H. Res. 831, H.R. 5446 is laid on the table.</text>
      <actionTime>18:25:07</actionTime>
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    <dc:rights>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.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>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.</dc:description>
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