3.0.0 5346 2026-02-04T05:06:23Z 2026-02-04T05:06:23Z House H HR 2025-09-15 119 https://www.congress.gov/bill/119th-congress/house-bill/5346 <pre>[Congressional Record Volume 171, Number 150 (Monday, September 15, 2025)][House]From the Congressional Record Online through the Government Publishing Office [<a href="https://www.gpo.gov">www.gpo.gov</a>]By Mr. GROTHMAN:H.R. 5346.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 8 of the United States Constitution[Page H4311]</pre> ssfi00 Finance Committee Senate Standing Referred To 2025-12-02T23:20:52Z hswm00 Ways and Means Committee House Standing Reported By 2025-09-30T16:25:41Z Markup By 2025-09-17T13:30:06Z Referred To 2025-09-15T16:00:45Z H. Rept. 119-318 2025-12-02 ssfi00 Finance Committee Senate Received in the Senate and Read twice and referred to the Committee on Finance. IntroReferral 2025-12-01 17:28:26 Motion to reconsider laid on the table Agreed to without objection. Floor H38310 2 House floor actions 2025-12-01 17:28:24 On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4940-4941) Floor H37300 2 House floor actions 2025-12-01 17:28:24 Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4940-4941) Floor 8000 9 Library of Congress 2025-12-01 17:19:52 DEBATE - The House proceeded with forty minutes of debate on H.R. 5346. Floor H8D000 2 House floor actions 2025-12-01 17:19:51 Considered under suspension of the rules. (consideration: CR H4940-4942) Floor H30000 2 House floor actions 2025-12-01 17:19:23 Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. Floor H30300 2 House floor actions 2025-09-30 Placed on the Union Calendar, Calendar No. 272. Calendars H12410 2 House floor actions U00272 2025-09-30 Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-318. Committee H12200 2 House floor actions hswm00 Ways and Means Committee 2025-09-30 Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-318. Committee 5000 9 Library of Congress hswm00 Ways and Means Committee 2025-09-17 hswm00 Ways and Means Committee 1 House committee actions Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0. Committee 2025-09-17 hswm00 Ways and Means Committee 1 House committee actions Committee Consideration and Mark-up Session Held Committee 2025-09-15 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2025-09-15 Introduced in House IntroReferral Intro-H 9 Library of Congress 2025-09-15 Introduced in House IntroReferral 1000 9 Library of Congress G000576 Rep. Grothman, Glenn [R-WI-6] Glenn Grothman R WI 6 N S001172 Rep. Smith, Adrian [R-NE-3] Adrian Smith R NE 3 2025-09-17 False 2025-11-19T20:23:00Z https://www.cbo.gov/publication/61905 As reported by the House Committee on Ways and Means on September 30, 2025 Taxation Administrative law and regulatory procedures 2025-12-15T22:04:19Z Civil actions and liability 2025-12-15T22:04:27Z Internal Revenue Service (IRS) 2025-12-15T22:04:10Z Tax administration and collection, taxpayers 2025-12-15T22:04:02Z Taxation 2025-09-16T21:58:59Z

00 2025-09-15 Introduced in House 2025-12-01T16:29:16Z <p><strong>Fair and Accountable IRS Reviews Act</strong></p><p>This bill provides that an Internal Revenue Service (IRS) employee’s immediate supervisor&nbsp;for purposes of approving certain federal tax penalties is the person to whom such employee reports. The bill also provides that an immediate supervisor’s approval of certain federal tax penalties must be obtained (in writing) before any written communication related to such penalties is sent to the taxpayer.</p><p>As background, current law requires that the initial determination by an IRS employee to assess certain federal tax penalties be approved (in writing) by such employee’s immediate supervisor (or a designated higher-level official). Under IRS regulations, an immediate supervisor is any individual with responsibility to review another individual’s proposed federal tax penalties (without such proposal being subject to an intermediary’s approval). The IRS regulations also establish requirements for when such approval must be obtained based on whether the federal tax penalty is subject to pre-assessment review or raised in Tax Court proceedings.</p>

Short Titles from RFS (Referred to Senate) bill text 255 2025-12-04T03:38:20Z S Senate Referred in Senate RFS Official Titles from EH (Engrossed in House) bill text 259 2025-12-03T04:38:19Z H House Engrossed in House EH Short Title(s) as Passed House 104 2025-12-03T04:38:19Z H House Engrossed in House EH Short Title(s) as Reported to House 102 2025-10-01T04:53:14Z H House Reported in House RH Display Title 45 2025-09-16T08:23:19Z Short Title(s) as Introduced 101 2025-09-16T08:23:18Z Introduced in House IH Official Title as Introduced 6 2025-09-16T08:18:25Z Introduced in House IH Referred in Senate 2025-12-02T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-119hr5346rfs/xml/BILLS-119hr5346rfs.xml Engrossed in House 2025-12-01T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-119hr5346eh/xml/BILLS-119hr5346eh.xml Reported in House 2025-09-30T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-119hr5346rh/xml/BILLS-119hr5346rh.xml Introduced in House 2025-09-15T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-119hr5346ih/xml/BILLS-119hr5346ih.xml 2025-12-02 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.