[Congressional Record Volume 164, Number 63 (Wednesday, April 18, 2018)]
[House]
[Pages H3422-H3428]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                          21ST CENTURY IRS ACT

  Ms. JENKINS of Kansas. Mr. Speaker, pursuant to House Resolution 831, 
I call up 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, and ask for its immediate consideration in the 
House.
  The Clerk read the title of the bill.
  The SPEAKER pro tempore. Pursuant to House Resolution 831, the 
amendment in the nature of a substitute recommended by the Committee on 
Ways and Means, printed in the bill, is considered as adopted, and the 
bill, as amended, is considered read.
  The text of the bill, as amended, is as follows:

                               H.R. 5445

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. SHORT TITLE; ETC.

       (a) Short Title.--This Act may be cited as the ``21st 
     Century IRS Act''.
       (b) Amendment of 1986 Code.--Except as otherwise expressly 
     provided, whenever in this Act an amendment or repeal is 
     expressed in terms of an amendment to, or repeal of, a 
     section or other provision, the reference shall be considered 
     to be made to a section or other provision of the Internal 
     Revenue Code of 1986.
       (c) Table of Contents.--The table of contents of this Act 
     is as follows:

Sec. 1. Short title; etc.

             TITLE I--CYBERSECURITY AND IDENTITY PROTECTION

Sec. 101. Public-private partnership to address identity theft refund 
              fraud.
Sec. 102. Recommendations of Electronic Tax Administration Advisory 
              Committee regarding identity theft refund fraud.
Sec. 103. Information sharing and analysis center.
Sec. 104. Compliance by contractors with confidentiality safeguards.
Sec. 105. Report on electronic payments.

            TITLE II--DEVELOPMENT OF INFORMATION TECHNOLOGY

Sec. 201. Management of Internal Revenue Service information 
              technology.
Sec. 202. Development of online accounts and portals.
Sec. 203. Internet platform for Form 1099 filings.

  TITLE III--MODERNIZATION OF CONSENT-BASED INCOME VERIFICATION SYSTEM

Sec. 301. Disclosure of taxpayer information for third-party income 
              verification.
Sec. 302. Limit redisclosures and uses of consent-based disclosures of 
              tax return information.

              TITLE IV--EXPANDED USE OF ELECTRONIC SYSTEMS

Sec. 401. Electronic filing of returns.
Sec. 402. Uniform standards for the use of electronic signatures for 
              disclosure authorizations to, and other authorizations 
              of, practitioners.
Sec. 403. Payment of taxes by debit and credit cards.

             TITLE I--CYBERSECURITY AND IDENTITY PROTECTION

     SEC. 101. PUBLIC-PRIVATE PARTNERSHIP TO ADDRESS IDENTITY 
                   THEFT REFUND FRAUD.

       The Secretary of the Treasury (or the Secretary's delegate) 
     shall work collaboratively with the public and private 
     sectors to protect taxpayers from identity theft refund 
     fraud.

     SEC. 102. RECOMMENDATIONS OF ELECTRONIC TAX ADMINISTRATION 
                   ADVISORY COMMITTEE REGARDING IDENTITY THEFT 
                   REFUND FRAUD.

       The Secretary of the Treasury shall ensure that the 
     advisory group convened by the Secretary pursuant to section 
     2001(b)(2) of the Internal Revenue Service Restructuring and 
     Reform Act of 1998 (commonly known as the Electronic Tax 
     Administration Advisory Committee) studies (including by 
     providing organized public forums) and makes recommendations 
     to the Secretary regarding methods to prevent identity theft 
     and refund fraud.

     SEC. 103. INFORMATION SHARING AND ANALYSIS CENTER.

       (a) In General.--The Secretary of the Treasury (or the 
     Secretary's delegate) may participate in an information 
     sharing and analysis center to centralize, standardize, and 
     enhance data compilation and analysis to facilitate sharing 
     actionable data and information with respect to identity 
     theft tax refund fraud.
       (b) Development of Performance Metrics.--The Secretary of 
     the Treasury (or the Secretary's delegate) shall develop 
     metrics for measuring the success of such center in detecting 
     and preventing identity theft tax refund fraud.
       (c) Disclosure.--
       (1) In general.--Section 6103(k) is amended by adding at 
     the end the following new paragraph:
       ``(13) Disclosure of return information for purposes of 
     cybersecurity and the prevention of identity theft tax refund 
     fraud.--
       ``(A) In general.--Under such procedures and subject to 
     such conditions as the Secretary may prescribe, the Secretary 
     may disclose specified return information to specified ISAC 
     participants to the extent that the Secretary determines such 
     disclosure is in furtherance of effective Federal tax 
     administration relating to the detection or prevention of 
     identity theft tax refund fraud, validation of taxpayer 
     identity, authentication of taxpayer returns, or detection or 
     prevention of cybersecurity threats.
       ``(B) Specified isac participants.--For purposes of this 
     paragraph--
       ``(i) In general.--The term `specified ISAC participant' 
     means--

       ``(I) any person designated by the Secretary as having 
     primary responsibility for a function performed with respect 
     to the information sharing and analysis center described in 
     section 403(a) of the 21st Century IRS Act, and
       ``(II) any person subject to the requirements of section 
     7216 and which is a participant in such information sharing 
     and analysis center.

       ``(ii) Information sharing agreement.--Such term shall not 
     include any person unless such person has entered into a 
     written agreement with the Secretary setting forth the terms 
     and conditions for the disclosure of information to such 
     person under this paragraph, including requirements regarding 
     the protection and safeguarding of such information by such 
     person.
       ``(C) Specified return information.--For purposes of this 
     paragraph, the term `specified return information' means--
       ``(i) in the case of a return which is in connection with a 
     case of potential identity theft refund fraud--

       ``(I) in the case of such return filed electronically, the 
     internet protocol address, device identification, email 
     domain name, speed of completion, method of authentication, 
     refund method, and such other return information related to 
     the electronic filing characteristics of such return as the 
     Secretary may identify for purposes of this subclause, and
       ``(II) in the case of such return prepared by a tax return 
     preparer, identifying information with respect to such tax 
     return preparer, including the preparer taxpayer 
     identification number and electronic filer identification 
     number of such preparer,

       ``(ii) in the case of a return which is in connection with 
     a case of a identity theft refund fraud which has been 
     confirmed by the Secretary (pursuant to such procedures as 
     the Secretary may provide), the information referred to in 
     subclauses (I) and (II) of clause (i), the name and taxpayer 
     identification number of the taxpayer as it appears on the 
     return, and any bank account and routing information provided 
     for making a refund in connection with such return, and
       ``(iii) in the case of any cybersecurity threat to the 
     Internal Revenue Service, information similar to the 
     information described in subclauses (I) and (II) of clause 
     (i) with respect to such threat.
       ``(D) Restriction on use of disclosed information.--
       ``(i) Designated third parties.--Any return information 
     received by a person described in subparagraph (B)(i)(I) 
     shall be used only for the purposes of and to the extent 
     necessary in--

       ``(I) performing the function such person is designated to 
     perform under such subparagraph,
       ``(II) facilitating disclosures authorized under 
     subparagraph (A) to persons described in subparagraph 
     (B)(i)(II), and
       ``(III) facilitating disclosures authorized under 
     subsection (d) to participants in such information sharing 
     and analysis center.

       ``(ii) Return preparers.--Any return information received 
     by a person described in subparagraph (B)(i)(II) shall be 
     treated for purposes of section 7216 as information furnished 
     to such person for, or in connection with, the preparation of 
     a return of the tax imposed under chapter 1.
       ``(E) Data protection and safeguards.--Return information 
     disclosed under this paragraph shall be subject to such 
     protections and safeguards as the Secretary may require in 
     regulations or other guidance or in the written agreement 
     referred to in subparagraph (B)(ii). Such written agreement 
     shall include a requirement that any unauthorized access to 
     information disclosed under this paragraph, and any breach of 
     any system in which such information is held, be reported to 
     the Treasury Inspector General for Tax Administration.''.
       (2) Application of civil and criminal penalties.--
       (A) Section 6103(a)(3) is amended by striking ``subsection 
     (k)(10)'' and inserting ``paragraph (10) or (13) of 
     subsection (k)''.
       (B) Section 7213(a)(2) is amended by inserting ``or (13)'' 
     after ``(k)(10)''.

     SEC. 104. COMPLIANCE BY CONTRACTORS WITH CONFIDENTIALITY 
                   SAFEGUARDS.

       (a) In General.--Section 6103(p) is amended by adding at 
     the end the following new paragraph:

[[Page H3423]]

       ``(9) Disclosure to contractors and other agents.--
     Notwithstanding any other provision of this section, no 
     return or return information shall be disclosed to any 
     contractor or other agent of a Federal, State, or local 
     agency unless such agency, to the satisfaction of the 
     Secretary--
       ``(A) has requirements in effect which require each such 
     contractor or other agent which would have access to returns 
     or return information to provide safeguards (within the 
     meaning of paragraph (4)) to protect the confidentiality of 
     such returns or return information,
       ``(B) agrees to conduct an on-site review every 3 years (or 
     a mid-point review in the case of contracts or agreements of 
     less than 3 years in duration) of each contractor or other 
     agent to determine compliance with such requirements,
       ``(C) submits the findings of the most recent review 
     conducted under subparagraph (B) to the Secretary as part of 
     the report required by paragraph (4)(E), and
       ``(D) certifies to the Secretary for the most recent annual 
     period that such contractor or other agent is in compliance 
     with all such requirements.
     The certification required by subparagraph (D) shall include 
     the name and address of each contractor and other agent, a 
     description of the contract or agreement with such contractor 
     or other agent, and the duration of such contract or 
     agreement. The requirements of this paragraph shall not apply 
     to disclosures pursuant to subsection (n) for purposes of 
     Federal tax administration.''.
       (b) Conforming Amendment.--Section 6103(p)(8)(B) is amended 
     by inserting ``or paragraph (9)'' after ``subparagraph (A)''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to disclosures made after December 31, 2022.

     SEC. 105. REPORT ON ELECTRONIC PAYMENTS.

       Not later than 2 years after the date of the enactment of 
     this Act, the Secretary (or the Secretary's delegate), in 
     coordination with the Bureau of Fiscal Service and the 
     Internal Revenue Service, and in consultation with private 
     sector financial institutions, shall submit a written report 
     to Congress describing how the government can utilize new 
     payment platforms to increase the number of tax refunds paid 
     by electronic funds transfer. Such report shall weigh the 
     interests of reducing identity theft tax refund fraud, 
     reducing the Federal Government's costs in delivering tax 
     refunds, the costs and any associated fees charged to 
     taxpayers (including monthly and point-of-service fees) to 
     access their tax refunds, the impact on individuals who do 
     not have access to financial accounts or institutions, and 
     ensuring payments are made to accounts at a financial 
     institution that complies with section 21 of the Federal 
     Deposit Insurance Act, chapter 2 of title I of Public Law 91-
     508, and subchapter II of chapter 53 of title 31, United 
     States Code (commonly referred to collectively as the ``Bank 
     Secrecy Act'') and the USA PATRIOT Act. Such report shall 
     include any legislative recommendations necessary to 
     accomplish these goals.

            TITLE II--DEVELOPMENT OF INFORMATION TECHNOLOGY

     SEC. 201. MANAGEMENT OF INTERNAL REVENUE SERVICE INFORMATION 
                   TECHNOLOGY.

       (a) Duties and Responsibilities of Internal Revenue Service 
     Chief Information Officer.--Section 7803 is amended by adding 
     at the end the following new subsection:
       ``(f) Internal Revenue Service Chief Information Officer.--
       ``(1) In general.--There shall be in the Internal Revenue 
     Service an Internal Revenue Service Chief Information Officer 
     (hereafter referred to in this subsection as the `IRS CIO') 
     who shall be appointed by the Administrator of the Internal 
     Revenue Service.
       ``(2) Centralized responsibility for internal revenue 
     service information technology.--The Administrator of the 
     Internal Revenue Service (and the Secretary) shall act 
     through the IRS CIO with respect to all development, 
     implementation, and maintenance of information technology for 
     the Internal Revenue Service. Any reference in this 
     subsection to the IRS CIO which directs the IRS CIO to take 
     any action, or to assume any responsibility, shall be treated 
     as a reference to the Administrator of the Internal Revenue 
     Service acting through the IRS CIO.
       ``(3) General duties and responsibilities.--The IRS CIO 
     shall--
       ``(A) be responsible for the development, implementation, 
     and maintenance of information technology for the Internal 
     Revenue Service,
       ``(B) ensure that the information technology of the 
     Internal Revenue Service is secure and integrated,
       ``(C) maintain operational control of all information 
     technology for the Internal Revenue Service,
       ``(D) be the principal advocate for the information 
     technology needs of the Internal Revenue Service, and
       ``(E) consult with the Chief Procurement Officer of the 
     Internal Revenue Service to ensure that the information 
     technology acquired for the Internal Revenue Service is 
     consistent with--
       ``(i) the goals and requirements specified in subparagraphs 
     (A) through (D), and
       ``(ii) the strategic plan developed under paragraph (4).
       ``(4) Strategic plan.--
       ``(A) In general.--The IRS CIO shall develop and implement 
     a multiyear strategic plan for the information technology 
     needs of the Internal Revenue Service. Such plan shall--
       ``(i) include performance measurements of such technology 
     and of the implementation of such plan,
       ``(ii) include a plan for an integrated enterprise 
     architecture of the information technology of the Internal 
     Revenue Service,
       ``(iii) include and take into account the resources needed 
     to accomplish such plan,
       ``(iv) take into account planned major acquisitions of 
     information technology by the Internal Revenue Service, 
     including Customer Account Data Engine 2 and the Enterprise 
     Case Management System, and
       ``(v) align with the needs and strategic plan of the 
     Internal Revenue Service.
       ``(B) Plan updates.--The IRS CIO shall, not less frequently 
     than annually, review and update the strategic plan under 
     subparagraph (A) (including the plan for an integrated 
     enterprise architecture described in subparagraph (A)(ii)) to 
     take into account the development of new information 
     technology and the needs of the Internal Revenue Service.
       ``(5) Scope of authority.--
       ``(A) Information technology.--For purposes of this 
     subsection, the term `information technology' has the meaning 
     given such term by section 11101 of title 40, United States 
     Code.
       ``(B) Internal revenue service.--Any reference in this 
     subsection to the Internal Revenue Service includes a 
     reference to all components of the Internal Revenue Service, 
     including--
       ``(i) the Office of the Taxpayer Advocate,
       ``(ii) the Criminal Investigation Division of the Internal 
     Revenue Service, and
       ``(iii) except as otherwise provided by the Secretary with 
     respect to information technology related to matters 
     described in subsection (b)(3)(B), the Office of the Chief 
     Counsel.''.
       (b) Independent Verification and Validation of the Customer 
     Account Data Engine 2 and Enterprise Case Management 
     System.--
       (1) In general.--The Administrator of the Internal Revenue 
     Service shall enter into a contract with an independent 
     reviewer to verify and validate the implementation plans 
     (including the performance milestones and cost estimates 
     included in such plans) developed for the Customer Account 
     Data Engine 2 and the Enterprise Case Management System.
       (2) Deadline for completion.--Such contract shall require 
     that such verification and validation be completed not later 
     than the date which is 1 year after the date of the enactment 
     of this Act.
       (3) Application to phases of cade 2.--
       (A) In general.--Paragraphs (1) and (2) shall not apply to 
     phase 1 of the Customer Account Data Engine 2 and shall apply 
     separately to each other phase.
       (B) Deadline for completing plans.--Not later than 1 year 
     after the date of the enactment of this Act, the 
     Administrator of the Internal Revenue Service shall complete 
     the development of plans for all phases of the Customer 
     Account Data Engine 2.
       (C) Deadline for completion of verification and validation 
     of plans.--In the case of any phase after phase 2 of the 
     Customer Account Data Engine 2, paragraph (2) shall be 
     applied by substituting ``the date on which the plan for such 
     phase was completed'' for ``the date of the enactment of this 
     Act''.
       (c) Coordination of IRS CIO and Chief Procurement Officer 
     of the Internal Revenue Service.--
       (1) In general.--The Chief Procurement Officer of the 
     Internal Revenue Service shall--
       (A) identify all significant IRS information technology 
     acquisitions and provide written notification to the Internal 
     Revenue Service Chief Information Officer (hereafter referred 
     to in this subsection as the ``IRS CIO'') of each such 
     acquisition in advance of such acquisition, and
       (B) regularly consult with the IRS CIO regarding 
     acquisitions of information technology for the Internal 
     Revenue Service, including meeting with the IRS CIO regarding 
     such acquisitions upon request.
       (2) Significant irs information technology acquisitions.--
     For purposes of this subsection, the term ``significant IRS 
     information technology acquisitions'' means--
       (A) any acquisition of information technology for the 
     Internal Revenue Service in excess of $1,000,000, and
       (B) such other acquisitions of information technology for 
     the Internal Revenue Service (or categories of such 
     acquisitions) as the IRS CIO, in consultation with the Chief 
     Procurement Officer of the Internal Revenue Service, may 
     identify.
       (3) Scope.--Terms used in this subsection which are also 
     used in section 7803(f) of the Internal Revenue Code of 1986 
     (as amended by subsection (a)) shall have the same meaning as 
     when used in such section.

     SEC. 202. DEVELOPMENT OF ONLINE ACCOUNTS AND PORTALS.

       (a) In General.--The Secretary of the Treasury or the 
     Secretary's delegate (hereafter referred to in this section 
     as the ``Secretary'') shall--
       (1) develop secure individualized online accounts to 
     provide services to taxpayers and their designated return 
     preparers, including obtaining taxpayer information, making 
     payment of taxes, sharing documentation, and (to the extent 
     feasible) addressing and correcting issues, and
       (2) develop a process for the acceptance of tax forms, and 
     supporting documentation, in digital or other electronic 
     format.
       (b) Electronic Services Treated as Supplemental; 
     Application of Security Standards.--The Secretary shall 
     ensure that the processes described in subsection (a)--
       (1) are a supplement to, and not a replacement for, other 
     services provided by the Internal Revenue Service to 
     taxpayers, including face-to-face taxpayer assistance and 
     services provided by phone, and
       (2) comply with applicable security standards and 
     guidelines.
       (c) Process for Developing Online Accounts.--
       (1) Development of plan.--Not later than 1 year after the 
     date of the enactment of this Act,

[[Page H3424]]

     the Secretary shall submit to Congress a written report 
     describing the Secretary's plan for developing the secure 
     individualized online accounts described in subsection 
     (a)(1). Such plan shall address the feasibility of taxpayers 
     addressing and correcting issues through such accounts and 
     whether access to such accounts should be restricted and in 
     what manner.
       (2) Deadline.--The Secretary shall make every reasonable 
     effort to make the secure individualized online accounts 
     described in subsection (a)(1) available to taxpayers by 
     December 31, 2023.

     SEC. 203. INTERNET PLATFORM FOR FORM 1099 FILINGS.

       (a) In General.--Not later than January 1, 2023, the 
     Secretary of the Treasury or the Secretary's delegate 
     (hereafter referred to in this section as the ``Secretary'') 
     shall make available an Internet website or other electronic 
     media, with a user interface and functionality similar to the 
     Business Services Online Suite of Services provided by the 
     Social Security Administration, that will provide access to 
     resources and guidance provided by the Internal Revenue 
     Service and will allow persons to--
       (1) prepare and file Forms 1099,
       (2) prepare Forms 1099 for distribution to recipients other 
     than the Internal Revenue Service, and
       (3) maintain a record of completed and submitted Forms 
     1099.
       (b) Electronic Services Treated as Supplemental; 
     Application of Security Standards.--The Secretary shall 
     ensure that the services described in subsection (a)--
       (1) are a supplement to, and not a replacement for, other 
     services provided by the Internal Revenue Service to 
     taxpayers, and
       (2) comply with applicable security standards and 
     guidelines.

  TITLE III--MODERNIZATION OF CONSENT-BASED INCOME VERIFICATION SYSTEM

     SEC. 301. DISCLOSURE OF TAXPAYER INFORMATION FOR THIRD-PARTY 
                   INCOME VERIFICATION.

       (a) In General.--Not later than 1 year after the close of 
     the 2-year period described in subsection (d)(1), the 
     Secretary of the Treasury or the Secretary's delegate 
     (hereafter referred to in this section as the ``Secretary'') 
     shall implement a program to ensure that any qualified 
     disclosure--
       (1) is fully automated and accomplished through the 
     Internet, and
       (2) is accomplished in as close to real-time as is 
     practicable.
       (b) Qualified Disclosure.--For purposes of this section, 
     the term ``qualified disclosure'' means a disclosure under 
     section 6103(c) of the Internal Revenue Code of 1986 of 
     returns or return information by the Secretary to a person 
     seeking to verify the income or creditworthiness of a 
     taxpayer who is a borrower in the process of a loan 
     application.
       (c) Application of Security Standards.--The Secretary shall 
     ensure that the program described in subsection (a) complies 
     with applicable security standards and guidelines.
       (d) User Fee.--
       (1) In general.--During the 2-year period beginning on the 
     first day of the 6th calendar month beginning after the date 
     of the enactment of this Act, the Secretary shall assess and 
     collect a fee for qualified disclosures (in addition to any 
     other fee assessed and collected for such disclosures) at 
     such rates as the Secretary determines are sufficient to 
     cover the costs related to implementing the program described 
     in subsection (a), including the costs of any necessary 
     infrastructure or technology.
       (2) Deposit of collections.--Amounts received from fees 
     assessed and collected under paragraph (1) shall be deposited 
     in, and credited to, an account solely for the purpose of 
     carrying out the activities described in subsection (a). Such 
     amounts shall be available to carry out such activities 
     without need of further appropriation and without fiscal year 
     limitation.

     SEC. 302. LIMIT REDISCLOSURES AND USES OF CONSENT-BASED 
                   DISCLOSURES OF TAX RETURN INFORMATION.

       (a) In General.--Section 6103(c) is amended by adding at 
     the end the following: ``Persons designated by the taxpayer 
     under this subsection to receive return information shall not 
     use the information for any purpose other than the express 
     purpose for which consent was granted and shall not disclose 
     return information to any other person without the express 
     permission of, or request by, the taxpayer.''.
       (b) Application of Penalties.--Section 6103(a)(3) is 
     amended by inserting ``subsection (c),'' after ``return 
     information under''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to disclosures made after the date of the 
     enactment of this Act.

              TITLE IV--EXPANDED USE OF ELECTRONIC SYSTEMS

     SEC. 401. ELECTRONIC FILING OF RETURNS.

       (a) In General.--Section 6011(e)(2)(A) is amended by 
     striking ``250'' and inserting ``the applicable number of''.
       (b) Applicable Number.--Section 6011(e) is amended by 
     adding at the end the following new paragraph:
       ``(6) Applicable number.--For purposes of paragraph (2)(A), 
     the applicable number shall be determined in accordance with 
     the following table:
       ``(A) in the case of calendar years before 2020, 250,
       ``(B) in the case of calendar year 2020, 100, and
       ``(C) in the case of calendar years after 2020, 10.''.
       (c) Returns Filed by a Tax Return Preparer.--Section 
     6011(e)(3) is amended by adding at the end the following new 
     subparagraph:
       ``(D) Exception for certain preparers located in areas 
     without internet access.--The Secretary may waive the 
     requirement of subparagraph (A) if the Secretary determines, 
     on the basis of an application by the tax return preparer, 
     that the preparer cannot meet such requirement by reason of 
     being located in a geographic area which does not have access 
     to internet service (other than dial-up or satellite 
     service).''.
       (d) Effective Date.--The amendments made by this section 
     shall take effect on the date of the enactment of this Act.

     SEC. 402. UNIFORM STANDARDS FOR THE USE OF ELECTRONIC 
                   SIGNATURES FOR DISCLOSURE AUTHORIZATIONS TO, 
                   AND OTHER AUTHORIZATIONS OF, PRACTITIONERS.

       Section 6061(b)(3) is amended to read as follows:
       ``(3) Published guidance.--
       ``(A) In general.--The Secretary shall publish guidance as 
     appropriate to define and implement any waiver of the 
     signature requirements or any method adopted under paragraph 
     (1).
       ``(B) Electronic signatures for disclosure authorizations 
     to, and other authorizations of, practitioners.--Not later 
     than 6 months after the date of the enactment of this 
     subparagraph, the Secretary shall publish guidance to 
     establish uniform standards and procedures for the acceptance 
     of taxpayers' signatures appearing in electronic form with 
     respect to any request for disclosure of a taxpayer's return 
     or return information under section 6103(c) to a practitioner 
     or any power of attorney granted by a taxpayer to a 
     practitioner.
       ``(C) Practitioner.--For purposes of subparagraph (B), the 
     term `practitioner' means any individual in good standing who 
     is regulated under section 330 of title 31, United States 
     Code.''.

     SEC. 403. PAYMENT OF TAXES BY DEBIT AND CREDIT CARDS.

       Section 6311(d)(2) is amended by adding at the end the 
     following: ``The preceding sentence shall not apply to the 
     extent that the Secretary ensures that any such fee or other 
     consideration is fully recouped by the Secretary in the form 
     of fees paid to the Secretary by persons paying taxes imposed 
     under subtitle A with credit, debit, or charge cards pursuant 
     to such contract. Notwithstanding the preceding sentence, the 
     Secretary shall seek to minimize the amount of any fee or 
     other consideration that the Secretary pays under any such 
     contract.''.

  The SPEAKER pro tempore. The bill, as amended, shall be debatable for 
1 hour, equally divided and controlled by the chair and ranking 
minority member of the Committee on Ways and Means.
  The gentlewoman from Kansas (Ms. Jenkins) and the gentleman from 
Georgia (Mr. Lewis) each will control 30 minutes.
  The Chair recognizes the gentlewoman from Kansas.


                             General Leave

  Ms. JENKINS of Kansas. Mr. Speaker, I ask unanimous consent that all 
Members may have 5 legislative days within which to revise and extend 
their remarks and submit extraneous material on H.R. 5445, currently 
under consideration.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentlewoman from Kansas?
  There was no objection.
  Ms. JENKINS of Kansas. Mr. Speaker, I yield myself such time as I may 
consume.
  Mr. Speaker, we have a significant opportunity to improve tax 
administration as we take up H.R. 5445, the bipartisan 21st Century IRS 
Act. This bill seeks to move the Internal Revenue Service into the 21st 
century by placing a renewed focus on modernization of the IRS and 
improving taxpayer experience.
  Before we talk more about this bill, I would like to take a moment to 
thank the bill's original cosponsors, Representatives  Mike Bishop of 
Michigan and Suzan DelBene of Washington, for their strong leadership 
on this bill. I would also like to thank Representative  John Lewis of 
Georgia and his staff for being such great partners in this effort.
  I think this bill and the others we have put forward as part of the 
larger IRS package are all the better for having worked through this 
process in a bipartisan fashion. Together, we have held 13 formal 
committee events over the past 3 years, hearing testimony and receiving 
comments from a diverse group of taxpayers, practitioners, and advocacy 
groups; and together, we have developed what we believe are bipartisan 
solutions that help improve the agency and, more importantly, the 
experience of all taxpayers.

                              {time}  1430

  Now turning to this bill. Over the past 2 years, the Ways and Means 
Oversight Subcommittee has spent significant time, on a bipartisan 
basis, focusing on IRS management of information technology and 
cybersecurity. Through this process, we sought to have deeper,

[[Page H3425]]

ongoing conversations with the agency to better understand its current 
and future needs and challenges.
  We have also met with taxpayers and other stakeholders to understand 
their experiences and concerns, and we have sought to provide strong 
public accountability for the IRS' IT and cybersecurity failures where 
we felt it was most needed. These collective interactions helped to 
shape many of the provisions in the bill before us today.
  While the IRS spends approximately $2.4 billion annually on IT, it 
continues to struggle with undertaking and completing large IT 
modernization efforts to update its legacy systems, some of which date 
back to the 1960s. In the era of 5G and broadband Internet, it is still 
hard to imagine why the IRS continues to use technology our children 
wouldn't even be able to recognize.
  In addition, the IRS continues to face ongoing cybersecurity threats 
and fraud schemes, which seem to exploit IRS systems and steal taxpayer 
information and refunds. These issues result in the waste of billions 
of taxpayer dollars spent maintaining old systems.
  We have also seen these outdated systems severely impact the IRS' 
ability to assist taxpayers. Whether it be long processing times for 
tax refunds or frustrations over the inability to reach the IRS by 
phone, the IRS' underlying IT affects all aspects of the taxpayers' 
experience.
  For example, just yesterday we saw the magnitude of what can happen 
when the IRS IT systems fail. Yesterday, starting at 2 a.m., dozens of 
IRS systems integral to a successful filing season went down, leaving 
the agency unable to accept tax returns on the day when they were 
needed the most. While the full impact of these outages remains to be 
seen, this is simply unacceptable.
  The bill before us today seeks to address many of these issues. It 
starts by requiring ongoing strategic IT planning, codifying and 
clearly laying out the roles and responsibilities of the chief 
information officer, and requiring additional oversight of two of the 
largest and most problematic IRS IT systems. Doing so strengthens IRS 
accountability for its IT modernization efforts, ensuring that the IRS 
spends taxpayer funds in ways that produce measurable results.
  This bill also encourages the IRS to more proactively work with its 
State partners and the private sector to proactively combat criminals 
who use taxpayer information to steal tax returns. The bill provides 
the IRS with additional authority to allow the agency to work more 
closely with its partners.
  Finally, the bill also sets forth a new goal for the IRS to have 
secure online accounts available for taxpayers and their designated 
preparers by 2023. The IRS has taken far too long to provide even the 
most basic of online services, and this bill ensures that the IRS will 
focus on providing more robust online services for those who want them.
  As we think boldly about the IRS of the future, one that is oriented 
towards helping taxpayers, we should also think boldly about what a 
modern IRS looks like:
  One where taxpayers can easily access their information, day or 
night; readily have their questions answered; and quickly resolve 
issues;
  One where the IRS can be trusted to adequately protect taxpayer 
information; proactively combat identity theft, tax return fraud; and 
readily assist taxpayers when they are victims of this fraud;
  And one where the IRS meets the taxpayer where they are, whether it 
be online, in person, or on the phone.
  It also means having an IRS that is held accountable when 
modernization efforts fall short. As we work towards the first major 
overhaul of the IRS in 20 years, our goal is to ensure that these 
reforms are built upon IT systems that are state-of-the-art, ones that 
work for the taxpayer, not against them. These reforms are necessary 
and long overdue.
  I urge my colleagues to support this bipartisan bill.
  Mr. Speaker, I include in the Record a score that we have received 
from the Congressional Budget Office.

                                                    U.S. Congress,


                                  Congressional Budget Office,

                                   Washington, DC, April 16, 2018.
     Hon. Kevin Brady,
     Chairman, Committee on Ways and Means,
     House of Representatives, Washington, DC.
       Dear Mr. Chairman: The Congressional Budget Office has 
     prepared the enclosed cost estimate for H.R. 5445, the 21st 
     Century IRS Act.
       If you wish further details on this estimate, we will be 
     pleased to provide them.
           Sincerely,
                                                       Keith Hall,
                                                         Director.
       Enclosure.

                    H.R. 5445--21st Century IRS Act

 As reported by the House Committee on Ways and Means on April 13, 2018

       H.R. 5445 aims to:
       Combat identity theft and tax refund fraud at the Internal 
     Revenue Services (IRS);
       Create an automated system to verify taxpayer information 
     for authorized users;
       Modernize information technology (IT) systems within the 
     IRS; and
       Expand the use of electronic information systems within the 
     IRS.
       According to the IRS, most of the provisions in the bill 
     regarding fraud and identity theft would codify current IRS 
     policies and practices and implementing them would have no 
     significant cost. However, other provisions, including 
     modernizing the IRS's IT systems, developing a system to 
     provide taxpayer income information to authorized users, and 
     expanding the use of electronic information systems, would 
     have a significant cost over the 2019-2023 period. For 
     example, over the past five years, the IRS has spent an 
     average of $290 million annually on modernizing its business 
     systems. CBO has not completed an estimate of the cost of 
     implementing those provisions.
       The staff of the Joint Committee on Taxation (JCT) 
     estimates that enacting H.R. 5445 would increase revenues by 
     less than $500,000. Pay-as-you-go procedures apply because 
     the bill would affect revenues. Enacting H.R. 5445 would not 
     affect direct spending.
       CBO and JCT estimate that enacting H.R. 5445 would not 
     increase net direct spending or on-budget deficits in any of 
     the four consecutive 10-year periods beginning in 2029.
       JCT has reviewed H.R. 5445 and determined that it contains 
     no intergovernmental or private-sector mandates as defined in 
     the Unfunded Mandates Reform Act.
       The CBO staff contact for this estimate is Matthew 
     Pickford. The estimate was reviewed by H. Samuel Papenfuss, 
     Deputy Assistant Director for Budget Analysis.

  Ms. JENKINS of Kansas. Mr. Speaker, I reserve the balance of my time.
  Mr. LEWIS of Georgia. Mr. Speaker, I yield myself such time as I may 
consume.
  Mr. Speaker, I rise in strong support of H.R. 5445. This bill is an 
important first step to bringing the IRS into the 21st century.
  Let me begin by thanking the gentlewoman from Kansas, Ms. Jenkins, 
for her hard work on this bill. I would also like to thank our 
colleagues--the gentleman from Michigan (Mr. Bishop) and the 
gentlewoman from Washington (Ms. DelBene)--for their good work and 
their leadership on this bill. I would also like to thank our staff for 
helping us closely examine the IRS operation.
  Before we put pen to paper, we took our time to learn about the 
agency and the taxpayer experience. In the past year, the Oversight 
Subcommittee held five hearings and four roundtable discussions on this 
bill. The staff also went on site visits to see the issues firsthand. 
In every meeting, the subcommittee heard concerns about outdated 
technology, the need for better coordination, and the increasing 
security threats.
  In response, the committee developed a bipartisan bill that will 
improve the IRS IT system. The 21st Century IRS Act will also 
strengthen the role of the IRS chief information officer. Most 
importantly, H.R. 5445 will protect taxpayers' information and fight 
identity theft and tax refund fraud.
  The 21st Century IRS Act addresses some of the most commonsense 
taxpayer service and IT challenges. It also continues the work of the 
former IRS Commissioner, who took steps to bring government and 
industry together to address some of these issues.
  Mr. Speaker, make no mistake, much more is needed. As we all know, 
identity theft and tax fraud continue to challenge tax administration. 
Congress' decisions to cut the agency's budget by nearly $1 billion 
over the past 8 years has not helped. We all understand that the IRS is 
in desperate need of more funding and more staff. These reductions harm 
both taxpayer services and tax administration.
  Unfortunately, the chickens are coming home to roost--and I know 
something about chickens coming home to roost; I used to raise 
chickens--and showing the Nation that this path is not sustainable.
  Yesterday, the IRS experienced a number of IT challenges. Although 
the IRS extended the tax filing deadline,

[[Page H3426]]

this experience showed the Nation how important it is that Congress 
invest in the IRS systems and operations. Mr. Speaker, I believe that 
each and every one of us cares deeply about the agency's ability to 
provide service to taxpayers. The 21st Century IRS Act is an important 
first step in this process.
  I urge my colleagues to support this bill. Mr. Speaker, I reserve the 
balance of my time.
  Ms. JENKINS of Kansas. Mr. Speaker, I yield 3 minutes to the 
gentleman from Kansas (Mr. Estes).
  Mr. ESTES of Kansas. Mr. Speaker, I rise today in support of H.R. 
5445, the 21st Century IRS Act, which would modernize the IRS, making 
it safer and more accessible to taxpayers.
  It seems appropriate to discuss this bill on what has turned into the 
second tax day of 2018, after the IRS faced disruptive technical issues 
during yesterday's filing deadline. These glitches are a clear reminder 
of why we need to modernize the IRS.
  Today, many taxpayers use their smartphones to pay bills, conduct 
business, and order pizza. Banks, businesses, and others in the private 
sector have continued to meet the demand of our tech-savvy citizens and 
have provided them with first-class service.
  In addition to convenience and access, Americans deserve to have 
their identity protected when interacting with the public and private 
sector, whether that is offline or online. The IRS should be no 
different. That is why I am pleased this bill includes language about 
cybersecurity, identity theft, and information technology upgrades. 
Outdated systems from the 1960s are not the best way to protect the 
information of millions of Americans who interact with the IRS each 
year.
  This tax day was the last day taxpayers had to file using an 
antiquated Tax Code. I urge my colleagues to support this bipartisan 
legislation so that taxpayers no longer have to file using antiquated 
and unsecure technology.
  Mr. LEWIS of Georgia. Mr. Speaker, I yield 5 minutes to the 
gentlewoman from Washington (Ms. DelBene), the Democratic lead 
cosponsor.
  Ms. DelBENE. Mr. Speaker, first, I would like to thank our Oversight 
Subcommittee leaders, Mr. Lewis and Ms. Jenkins, for all of their 
efforts on the important bills that we have been considering this week.
  A few weeks ago, I had the opportunity to visit with constituents of 
mine who are serving low-income taxpayers in our community through the 
Volunteer Income Tax Assistance program. I am so pleased to see that 
this important partnership will be made permanent by legislation that 
we passed yesterday.
  I am grateful to my colleague, Mr. Bishop, for his hard work and for 
working with me on this bill, the 21st Century IRS Act. It is an 
important bill that enhances needed reforms to enhance cybersecurity 
and online access for taxpayers, including small-business owners. It is 
long past time for the IRS to enter the digital age and to give 
taxpayers a safe, secure, user-friendly online portal to serve their 
needs.
  As a former State Department of Revenue director and a tech industry 
veteran, I know firsthand that coordination between private sector 
technology experts and tax administrators at the State and Federal 
level can produce real results for taxpayers and a better user 
experience for all stakeholders. We should strive to harness technology 
to create a more seamless and dependable experience for American 
families who are becoming increasingly accustomed to conducting their 
financial business safely online.
  Something we saw yesterday is an ongoing challenge for the IRS. By 
codifying things like the Security Summit and the role of the IRS CIO, 
this bill should create some continuity in terms of 
prioritizing technology improvements and improving the taxpayer 
experience.

  I am also glad that we are addressing improvements for small-business 
owners, like the development of an online portal for 1099 filings. I 
know small-business owners in my district and across the country are 
tired of waiting for more user-friendly, web-based systems, and this is 
a good first step for them. We should be streamlining the filing 
process so that they can spend less time and money on tax compliance 
and more on growing their businesses.
  While this bill is clearly an incredibly important step forward, I 
would like to share the comments of a CPA who weighed in on the 
discussion draft of the legislation as a reminder that this is not the 
end of our work. He noted that cutting the IRS budget has been steadily 
cutting the effectiveness of the IRS for many years, and he said: ``We 
are at a perilous point where honest taxpayers are extremely 
frustrated. Fix it quick, or it will become too broken to fix.''
  After hearing from IRS administrators, taxpayers, and technology 
experts over the past couple of years, I think we may be in or 
approaching the red zone of becoming too broken to fix. Just like a 
pothole that would cost $1,000 to fix today or $10,000 to fix tomorrow, 
we need to make some smart investments in IRS technology today before 
they become insurmountably expensive tomorrow.
  Around 64 percent of IRS hardware is aged and out of warranty, and 32 
percent of software is two or more versions out of date. Systems that 
the IRS relies on to store taxpayer data are failing, and they have 
serious concerns that they could break down or fail to withstand a 
cyber attack.
  These are not issues we can let fester any longer. Let's build on the 
progress we are making here today to get those systems modernized and 
really get the job done for American taxpayers.

                              {time}  1445

  Ms. JENKINS of Kansas. Mr. Speaker, I yield 3 minutes to the 
gentleman from North Carolina (Mr. McHenry).
  Mr. McHENRY. Mr. Speaker, I want to thank the bill's sponsor, the 
gentlewoman from Kansas (Ms. Jenkins), for her leadership in putting 
this package together.
  What a week to do it. Now, I firmly believe that God has a sense of 
humor, and God even has a sense of humor in the collection of our 
taxes. Because of an electronic filing system glitch at the IRS, 
because of a technology failure, the American people got a reprieve for 
24 hours on filing their taxes. And miracle of miracles, we did not 
expect this, but a bipartisan bill comes to the floor to address the 
technology needs of the IRS. God, indeed, has a sense of humor or a 
deep understanding of public policy. But I think God is in all things, 
so he certainly is in this.
  Now, that glitch of the IRS is just the public acknowledgment of the 
desperate need that we know this agency has to be modernized. We 
modernized the Tax Code, now we need to modernize the collection of our 
taxes as American people. The 21st Century IRS Act is the first 
comprehensive, bipartisan step to address this problem. Significant 
reforms are contained in this bill.
  Now, take, for instance, my provision in the bill, for example. It is 
a bicameral, bipartisan piece of legislation that Congressman 
Blumenauer and I introduced here in the House and Senators Booker and 
Crapo introduced in the Senate. That section of the bill, section 301, 
simply says the IRS has to stop using a manual process involving fax 
machines to verify income.
  Now, the fax machine was a fantastic business product that became a 
consumer product in the 1980s. It is great technology, but it is not 
modern technology and not the best technology. And so while it may seem 
laughable that IRS employees are still sitting around using fax 
machines to process things that in the private sector would be done in 
an instant, in a second, in less than a second to verify using computer 
technology, the not-so-funny part is the impact it has had on the 
hardworking American people who are delayed in getting lending needs or 
getting their family needs met for financial decisions.
  Mortgages, small business loans, student debt refinancing, and 
consumer debt, generally, those loans have to get a verification from 
the IRS on how much income they made last year. Now, all we are saying 
is modernize it, make it the standard of the private sector, and 
deliver better for the taxpayers.
  It is bipartisan. I am grateful that we have initiatives like that in 
this broader package that we will see across the House floor and 
hopefully see into law. I urge my colleagues to vote ``yes,'' and I 
thank the leadership on both sides of the aisle for making this day 
possible.
  Mr. LEWIS of Georgia. Mr. Speaker, I reserve the balance of my time.
  Ms. JENKINS of Kansas. Mr. Speaker, I yield 4 minutes to the 
gentlewoman from Indiana (Mrs. Walorski).

[[Page H3427]]

  

  Mrs. WALORSKI. Mr. Speaker, I rise in strong support of the 
bipartisan IRS reform package, including the 21st Century IRS Act.
  There is a trust gap that exists between taxpayers and the IRS, and 
the IRS' information technology systems are a good example of why. The 
IRS has an urgent need to overhaul its IT systems, some of which date 
back to the Kennedy administration. But repeated mistakes, big and 
small, undermine our trust in them.
  Take the $12 million they spent on a new email system they couldn't 
use. The inspector general report revealed the IRS bought it without 
first determining project infrastructure needs, integration 
requirements, business requirements, and whether the subscriptions were 
technologically feasible.
  Or take the Return Review Program, the RRP. The new fraud detection 
program came in years behind schedule and hundreds of millions of 
dollars over budget. Here are just a few of the reasons the IRS cited 
when it put the RRP into a strategic pause in 2014.
  They said, they paused ``to determine the priority and direction from 
IRS senior leadership; to articulate and align on RRP's role in the 
broader business vision; to ensure clear and concise understanding of 
scope, cost, and schedule'' with contractors; and, finally, budgetary 
constraints.
  Mr. Speaker, unforced errors are turning vital projects into 
boondoggles. We could be applauding the IRS for buying a system off the 
shelf. Instead, we are scolding them for not asking the most basic 
questions before buying it.
  I hear complaints about the IRS' budget, and I think about the RRP. 
Senior leadership gave no direction, no one knew how it would fit into 
the big picture, and contractors were way out of the loop. Everyone 
essentially ran in circles until they ran out of money. You know what? 
More money can't fix failed leadership or a broken culture. Better 
guidelines, codified rules, and more intentional strategic planning 
can.
  That is why I introduced H.R. 5362, the IRS Information Technology 
Accountability Act, and I am thankful it was included in the 21st 
Century IRS Act. My bill takes some important steps to prevent future 
boondoggles and instill accountability.
  Number one, codifying the responsibilities of the chief information 
officer, or the CIO; two, requiring the CIO to develop, implement, and 
update a multiyear IT strategic plan; and three, requiring regular 
coordination between the CIO and the chief procurement officer.
  It also singles out two major projects for independent verification 
and validation. The first is CADE 2. It is still years from completion 
and almost a decade and $1 billion spent. The other, Enterprise Case 
Management, is a system that was supposed to be used agency-wide but 
was suspended because the IRS bought software that couldn't be used 
agency-wide. These projects need to be on a better trajectory.
  Mr. Speaker, I am proud we are taking important bipartisan steps to 
close this IRS trust gap. I want to thank Chairman Brady, Chairman 
Jenkins, and Mr. Bishop for all of their hard work on this bill. I urge 
my colleagues to support the 21st Century IRS Act.

  Mr. LEWIS of Georgia. Mr. Speaker, I continue to reserve the balance 
of my time.
  Ms. JENKINS of Kansas. Mr. Speaker, I yield 6 minutes to the 
gentleman from Michigan (Mr. Bishop).
  Mr. BISHOP of Michigan. Mr. Speaker, I thank the chairwoman for 
yielding.
  Mr. Speaker, I rise today to support my bill, H.R. 5445, the 21st 
Century IRS Act, a bill that will improve cybersecurity and taxpayer 
identity protection, as well as modernize the information technology 
system at the IRS. I am grateful today for the bipartisan support. This 
is a very important issue.
  One of the most common, heartbreaking issues I have had to deal with 
on a recurring basis since I have been elected a member of elected 
government is identity theft. That is why I wrote the Michigan Identity 
Theft Protection Act while serving in the Michigan Senate.
  I am disheartened to say, however, that since coming to Congress, 
those stories of identity theft have only become more frequent and are 
often compounded by problems in dealing with the IRS, many of which 
center around the delays due to their outdated technology.
  Take, for instance, my constituent, Lance. Lance filed his 2015 
Federal return in March of 2016. In May of that year, he was notified 
that his refund was being held until the IRS could verify certain 
items. Over the next 8 months, Lance tried multiple times to get 
additional information from the IRS. Finally, in January, they told him 
that his case had been closed, yet he had not received his refund.
  Over the next 6 months, his case was reopened and went from being 
flagged for identity theft, then cleared, only to be flagged again. 
Finally, after 18 months of back and forth with the IRS, Lance received 
his refund of tens of thousands of dollars.
  While we want to be vigilant in protecting taxpayers' identities, 
these unnecessary delays are bad for everyone. I know I am not alone in 
this Chamber. Most of us, if not all of the Members of this body, have 
heard a distressed story from a constituent about how they had their 
tax refund stolen.
  That is why my legislation will codify a current public-private 
partnership, whereby the IRS engages with States and industry to find 
ways to reduce identity theft tax refund fraud. This will provide them 
with additional tools to proactively identify trends and schemes as 
they come about. By heading off ID theft at the beginning of the 
process, we can eliminate the need for the IRS to chase down 
fraudulently paid refunds and reduce the burden on the unfortunate 
taxpayers who have had their identities stolen.
  Mr. Speaker, another source of delay at the IRS and angst for our 
constituents comes from the severely outdated IT systems at the IRS. 
Take, for instance, another constituent of mine, Tom from Oakland 
County. Tom had a return audited, and the auditor mistakenly entered 
his income by misplacing a decimal point by two spaces and recorded 
Tom's income as being 100 times its actual amount. This resulted in the 
IRS telling Tom that he owed a tax bill 18 times his income for that 
year.
  After my office and the Taxpayer Advocate's Office got involved, the 
IRS fixed the issue but told Tom that he might still receive collection 
letters until the computer system was able to update with the correct 
information. This uncertainty coming from the IRS is simply 
unacceptable. The outdated technology at the IRS is not the fault of 
the taxpayer.
  Now, to address this issue, this legislation includes an important 
provision that my colleague, Mrs. Walorski, has worked on for a very 
long time. It provides much needed accountability by setting forth 
clear guidelines, processes, and responsibilities for the IRS officials 
who are responsible for maintaining and modernizing the IRS IT.
  It also includes a provision put forward by Mr. Renacci, which would 
allow businesses to file their 1099 information through a taxpayer-
friendly internet portal. This will ease the compliance burden for 
taxpayers and businesses and allow the IRS to get tax information in a 
timely manner, which will improve the quality and accuracy of the 
security checks.
  In conclusion, Mr. Speaker, we live in a world of constantly emerging 
threats and sophisticated criminals who are probing and trying to gain 
access to the IRS, and, ultimately, the taxpayer's information. The 
21st Century IRS Act will help move the IRS in the right direction with 
meaningful and bipartisan solutions.
  Mr. LEWIS of Georgia. Mr. Speaker, I yield myself such time as I may 
consume, and I am prepared to close.
  Mr. Speaker, this is a good bill and a necessary bill. Again, I thank 
the chair, the gentleman from Michigan (Mr. Bishop), the gentlewoman 
from Washington (Ms. DelBene), and all of our colleagues for their hard 
and good work. We should be very, very proud of the process and the 
product. I urge all of my colleagues to vote ``yes'' on this bill.
  Mr. Speaker, I yield back the balance of my time.
  Ms. JENKINS of Kansas. Mr. Speaker, I yield myself such time as I may 
consume.
  Mr. Speaker, I, too, want to thank, once again, the ranking member, 
the gentleman from Georgia (Mr. Lewis),

[[Page H3428]]

for his hard work on this issue, and I appreciate the staff's 
dedication to getting this to the floor today. This is a thoughtful, 
bipartisan piece of legislation that will help move the IRS forward and 
refocus the agency on the taxpayer experience, and I urge all Members 
to support this legislation.
  Mr. Speaker, I yield back the balance of my time.
  The SPEAKER pro tempore. All time for debate has expired.
  Pursuant to House Resolution 831, the previous question is ordered on 
the bill, as amended.
  The question is on the engrossment and third reading of the bill.
  The bill was ordered to be engrossed and read a third time, and was 
read the third time.
  The SPEAKER pro tempore. The question is on the passage of the bill.
  The question was taken; and the Speaker pro tempore announced that 
the ayes appeared to have it.
  Ms. JENKINS of Kansas. Mr. Speaker, on that I demand the yeas and 
nays.
  The yeas and nays were ordered.
  The SPEAKER pro tempore. Pursuant to clause 8 of rule XX, further 
proceedings on this question will be postponed.

                          ____________________