3.0.0 7227 2023-01-11T13:40:51Z 2023-01-11T13:40:51Z House HR 2018-12-10 115 Congressional Record, Volume 164 Issue 194 (Monday, December 10, 2018)
[Congressional Record Volume 164, Number 194 (Monday, December 10, 2018)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Ms. JENKINS of Kansas:H.R. 7227.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 H9820]]]> hsba00 Financial Services Committee House Standing Referred to 2018-12-10T17:01:25Z hswm00 Ways and Means Committee House Standing Referred to 2018-12-10T17:01:20Z 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 CRS Electronic Signature Standards Act of 2017 115 3153 HR 2017-06-29 Referred to the House Committee on Ways and Means. Related bill CRS IRS Data Verification Modernization Act of 2017 115 3860 HR 2017-09-28 Referred to the House Committee on Ways and Means. 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 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 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 CRS 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 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 IRS Whistleblower Improvements Act of 2017 115 762 S 2017-03-29 Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S2101) Related bill CRS Electronic Signature Standards Act of 2017 115 1074 S 2017-05-09 Read twice and referred to the Committee on Finance. Related bill CRS IRS Data Verification Modernization Act of 2017 115 1958 S 2017-10-16 Read twice and referred to the Committee on Finance. Related bill CRS Taxpayer Identity Protection Act of 2018 115 3186 S 2018-07-09 Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S4844-4845) 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 Taxpayer First Act 115 5444 HR 2018-04-19 Received in the Senate and Read twice and referred to the Committee on Finance. Related bill CRS Taxpayer First Act of 2018 115 3246 S 2018-07-19 Read twice and referred to the Committee on Finance. 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 2018-12-20 Senate Received in the Senate. IntroReferral 2018-12-20 14:22:18 Motion to reconsider laid on the table Agreed to without objection. Floor H38310 2 House floor actions 2018-12-20 14:22:17 On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 378 - 11 (Roll no. 455). (text: CR H10402-10413) Floor H37300 2 House floor actions 455 https://clerk.house.gov/evs/2018/roll455.xml House 115 2018-12-20T19:22:17Z 2 2018-12-20 14:22:17 Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 378 - 11 (Roll no. 455).(text: CR H10402-10413) Floor 8000 9 Library of Congress 455 https://clerk.house.gov/evs/2018/roll455.xml House 115 2018-12-20T19:22:17Z 2 2018-12-20 14:19:37 Considered as unfinished business. (consideration: CR H10435) Floor H30000 2 House floor actions 2018-12-20 12:25:22 At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed. Floor H37220 2 House floor actions 2018-12-20 12:21:25 DEBATE - The House proceeded with forty minutes of debate on H.R. 7227. Floor H8D000 2 House floor actions 2018-12-20 12:20:57 Considered under suspension of the rules. (consideration: CR H10402-10414) Floor H30000 2 House floor actions 2018-12-20 12:19:47 Mr. Rice (SC) moved to suspend the rules and pass the bill, as amended. Floor H30300 2 House floor actions 2018-12-10 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 2018-12-10 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 2018-12-10 Introduced in House IntroReferral Intro-H 9 Library of Congress 2018-12-10 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 2018-12-10 True Taxation Administrative law and regulatory procedures Administrative remedies Advisory bodies Bank accounts, deposits, capital Business records Census and government statistics Civil actions and liability Computer security and identity theft Computers and information technology Congressional oversight Consumer credit Crime victims Criminal investigation, prosecution, interrogation Debt collection Department of the Treasury Employee hiring Employment discrimination and employee rights Executive agency funding and structure Federal officials Fraud offenses and financial crimes Government buildings, facilities, and property Government employee pay, benefits, personnel management Government ethics and transparency, public corruption Government information and archives Government studies and investigations Income tax exclusion Interest, dividends, interest rates Internal Revenue Service (IRS) Internet and video services Internet, web applications, social media Performance measurement Poverty and welfare assistance Public contracts and procurement Public-private cooperation Right of privacy Social work, volunteer service, charitable organizations Tax administration and collection, taxpayers Tax-exempt organizations User charges and fees Taxation 00 2018-12-10 Introduced in House 2019-04-18T13:42:33Z 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.
]]> Taxpayer First Act of 2018 Display Title Taxpayer First Act of 2018 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 Introduced Taxpayer First Act of 2018 Short Titles as Passed House Taxpayer First Act of 2018 H House Received in Senate 2018-12-20T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115hr7227rds/xml/BILLS-115hr7227rds.xml Engrossed in House 2018-12-20T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115hr7227eh/xml/BILLS-115hr7227eh.xml Introduced in House 2018-12-10T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115hr7227ih/xml/BILLS-115hr7227ih.xml 2018-12-20 Received in the Senate. 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.