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 a comprehensive customer service strategy;
• continue the IRS Free File Program;
• exempt certain low-income taxpayers from payments required to submit an offer-in-compromise;
• modify tax enforcement procedures that address issues such as the seizure of property, issuing a summons, joint liability, referral for private debt collection, and contacting third parties;
• 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;
• prohibit the rehiring of certain IRS employees who were removed for misconduct;
• allow the IRS to require additional taxpayers to file returns electronically; and
• increase the penalty for failing to file a return.

The bill requires the IRS Commissioner to appoint a Chief Information Officer, modifies the requirements for managing information technology, and authorizes streamlined critical pay authority for certain IRS information technology positions.

The bill also requires the IRS to implement

• 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 the acceptance of electronic signatures.

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 a comprehensive customer service strategy;
• continue the IRS Free File Program;
• exempt certain low-income taxpayers from payments required to submit an offer-in-compromise;
• modify tax enforcement procedures that address issues such as the seizure of property, issuing a summons, joint liability, referral for private debt collection, and contacting third parties;
• 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;
• prohibit the rehiring of certain IRS employees who were removed for misconduct;
• allow the IRS to require additional taxpayers to file returns electronically; and
• increase the penalty for failing to file a return.

The bill requires the IRS Commissioner to appoint a Chief Information Officer, modifies the requirements for managing information technology, and authorizes streamlined critical pay authority for certain IRS information technology positions.

The bill also requires the IRS to implement

• 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 the acceptance of electronic signatures.

This bill establishes the National Parks and Public Land Legacy Restoration Fund to support deferred maintenance projects on federal lands.

For FY2021-FY2025, there shall be deposited into the fund an amount equal to 50% of energy development revenues credited, covered, or deposited as miscellaneous receipts from oil, gas, coal, or alternative or renewable energy development on federal lands and waters. Deposited amounts must not exceed $1.9 billion for any fiscal year.

The fund must be used for priority deferred maintenance projects in specified systems that are administered by

• the National Park Service,
• the Forest Service,
• the U.S. Fish and Wildlife Service,
• the Bureau of Land Management, and
• the Bureau of Indian Education.

The Government Accountability Office must report on the effect of the fund in reducing the backlog of priority deferred maintenance projects for the specified agencies.

Additionally, the bill makes funding for the Land and Water Conservation Fund (LWCF) permanent. The President shall annually report to Congress specified details regarding the allocation of funds to the LWCF. Congress may provide for alternate allocations using specified procedures.

This bill establishes the National Parks and Public Land Legacy Restoration Fund to support deferred maintenance projects on federal lands.

For FY2021-FY2025, there shall be deposited into the fund an amount equal to 50% of energy development revenues credited, covered, or deposited as miscellaneous receipts from oil, gas, coal, or alternative or renewable energy development on federal lands and waters. Deposited amounts must not exceed $1.9 billion for any fiscal year.

The fund must be used for priority deferred maintenance projects in specified systems that are administered by

• the National Park Service,
• the Forest Service,
• the U.S. Fish and Wildlife Service,
• the Bureau of Land Management, and
• the Bureau of Indian Education.

The Government Accountability Office must report on the effect of the fund in reducing the backlog of priority deferred maintenance projects for the specified agencies.

Additionally, the bill makes funding for the Land and Water Conservation Fund (LWCF) permanent. The President shall annually report to Congress specified details regarding the allocation of funds to the LWCF. Congress may provide for alternate allocations using specified procedures.

This bill establishes the National Parks and Public Land Legacy Restoration Fund to support deferred maintenance projects on federal lands.

For FY2021-FY2025, there shall be deposited into the fund an amount equal to 50% of energy development revenues credited, covered, or deposited as miscellaneous receipts from oil, gas, coal, or alternative or renewable energy development on federal lands and waters. Deposited amounts must not exceed $1.9 billion for any fiscal year.

The fund must be used for priority deferred maintenance projects in specified systems that are administered by

• the National Park Service,
• the Forest Service,
• the U.S. Fish and Wildlife Service,
• the Bureau of Land Management, and
• the Bureau of Indian Education.

The Government Accountability Office must report on the effect of the fund in reducing the backlog of priority deferred maintenance projects for the specified agencies.

Additionally, the bill makes funding for the Land and Water Conservation Fund (LWCF) permanent. The President shall annually report to Congress specified details regarding the allocation of funds to the LWCF. Congress may provide for alternate allocations using specified procedures.