[Congressional Record Volume 172, Number 73 (Monday, April 27, 2026)]
[House]
[Pages H3101-H3104]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
TAXPAYER EXPERIENCE IMPROVEMENT ACT
Mr. SMITH of Missouri. Mr. Speaker, I move to suspend the rules and
pass the bill (H.R. 7971) to provide for modernization and
technological improvements of services provided by the Internal Revenue
Service, as amended.
The Clerk read the title of the bill.
The text of the bill is as follows:
[[Page H3102]]
H.R. 7971
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 ``Taxpayer
Experience Improvement Act''.
(b) References to Secretary.--For purposes of this Act, the
term ``Secretary'' means the Secretary of the Treasury or the
Secretary's delegate.
(c) Table of Contents.--The table of contents of this Act
is as follows:
Sec. 1. Short title; etc.
Sec. 2. Establishment of dashboard to inform taxpayers of backlogs and
wait times.
Sec. 3. Expansion of electronic access to information about returns and
refunds.
Sec. 4. Expansion of callback technology.
Sec. 5. Expansion of online accounts.
SEC. 2. ESTABLISHMENT OF DASHBOARD TO INFORM TAXPAYERS OF
BACKLOGS AND WAIT TIMES.
(a) In General.--The Secretary shall require the Internal
Revenue Service to provide in real time on its public
website, to the extent practical, the following:
(1) Separately with respect to each applicable phone number
extension--
(A) the number of callers connected to speak directly with
a representative of the Internal Revenue Service,
(B) the number of callers connected to speak with an
automated system,
(C) the number of callers who are waiting to be connected
to speak directly with a representative of the Internal
Revenue Service or an automated system,
(D) the longest amount of time that any caller has been
waiting to be connected to speak directly with a
representative of the Internal Revenue Service, and
(E) whether callback service is currently available, and if
not, when such service is scheduled to be available.
(2) An application or tool embedded on the website which--
(A) displays all of the information described in paragraph
(1), and
(B) estimates the approximate wait time to speak directly
with a representative of the Internal Revenue Service.
(3) An application programming interface which allows any
person to access the information described in paragraph (1)
using automation and to create an application or tool
embedded on a website to display such information.
(4) For each applicable phone number extension, a summary
of the information described in paragraph (1) with respect to
the prior month, including--
(A) the average and median length of calls,
(B) the average and median amount of time that callers were
speaking directly with a representative of the Internal
Revenue Service,
(C) the number and percent of calls that were directed to
an automated system,
(D) the number and percent of calls that were disconnected
or terminated by the Internal Revenue Service,
(E) the number of callers who were transferred to another
applicable phone number extension after the call was
initially answered by a representative of the Internal
Revenue Service,
(F) the average and median amount of time that callers
described in subparagraph (E) were on hold following the
transfer, and
(G) the number and percent of callers who indicated that
they received the answers or service for which they were
contacting the Internal Revenue Service.
(b) Detection of Automated Calls.--The Secretary shall
require the Internal Revenue Service to use technology to
detect and screen out automated calls.
(c) Information Regarding Delays.--For any week in which
there was a significant delay with respect to any applicable
item (referred to in this subsection as an ``applicable
week''), the Secretary shall require the Internal Revenue
Service to provide on its public website, during the week
subsequent to the applicable week, information with respect
to each such applicable item regarding the earliest date on
which any such applicable items that were processed during
the applicable week were received by the Internal Revenue
Service.
(d) Definitions.--For purposes of this section--
(1) Applicable item.--The term ``applicable item'' means
each category of tax return, claim, statement, or other
document filed with the Internal Revenue Service.
(2) Applicable phone number extension.--The term
``applicable phone number extension'' means any extension or
application which may be reached by calling a phone number
which is listed by the Internal Revenue Service on any
website, publication, form, or instruction which is available
to the public and--
(A) operated by the Internal Revenue Service accounts
management function,
(B) operated by the Internal Revenue Service automated
collection function,
(C) managed by the Internal Revenue Service Joint
Operations Center,
(D) managed and staffed by a contractor on behalf of the
Internal Revenue Service, or
(E) received not less than 200,000 calls during the
preceding calendar year.
(3) Significant delay.--The term ``significant delay''
means, in the case of any applicable item for any week, the
failure to process all of such applicable items which were
received by the Internal Revenue Service at least 21 days
before the first day of the week.
(e) Effective Date.--The requirements of this section shall
apply to periods beginning after the date which is 12 months
after the date of enactment of this Act.
SEC. 3. EXPANSION OF ELECTRONIC ACCESS TO INFORMATION ABOUT
RETURNS AND REFUNDS.
Not later than January 1 of the first calendar year
beginning more than 12 months after the date of enactment of
this Act, through a website and mobile application, the
Secretary shall provide individualized, specific, and up-to-
date information to taxpayers regarding their tax returns and
amended returns, including information with respect to
whether the Internal Revenue Service has--
(1) received such return and entered such return into their
systems,
(2) completed processing such return, including--
(A) the date on which the Internal Revenue Service issued
any refund of any overpayment of tax,
(B) the estimated date on which the taxpayer can expect to
receive such refund, and
(C)(i) if the refund will be issued by electronic fund
transfer, the financial account to which such refund will be
deposited, including--
(I) the partial or full account number for such account,
and
(II) the name and routing number of the financial
institution, or
(ii) if the refund will be issued by paper check, the
address to which the check will be mailed, or
(3) suspended processing such return, including--
(A) the reason for the suspension, and
(B) in the case of any information which was requested by
the Internal Revenue Service--
(i) the information requested,
(ii) the form and manner for submission of such
information, and
(iii) the date on which such information is due to be
submitted to the Internal Revenue Service.
SEC. 4. EXPANSION OF CALLBACK TECHNOLOGY.
It is the sense of Congress that--
(1) taxpayers contacting the Internal Revenue Service
should have the option to receive a callback, and
(2) not later than calendar year 2028, the Internal Revenue
Service should provide any taxpayer (including any taxpayer
residing outside of the United States) the option to receive
a callback for any call made by the taxpayer to an applicable
phone number extension (as defined in section 2(d)(2) of this
Act) which has not been answered within 5 minutes.
SEC. 5. EXPANSION OF ONLINE ACCOUNTS.
(a) In General.--Not later than January 1 of the first
calendar year beginning more than 18 months after the date of
enactment of this Act, the Secretary shall make available a
website or mobile application which allows any taxpayer
(including any taxpayer residing outside of the United
States) the ability to--
(1) in a manner consistent with any applicable limitations
under section 6103 of the Internal Revenue Code of 1986, view
any return (as defined in section 6103(b)(1) of the Internal
Revenue Code of 1986), document, notice, or letter (with the
exception of any educational item which has no legal effect)
which, during the applicable period (as defined in subsection
(d)), has been--
(A) sent by the Internal Revenue Service to such taxpayer,
or
(B) filed with (or, in the case of any document not
required to be filed, sent to) the Internal Revenue Service--
(i) by such taxpayer,
(ii) by a person described in subsection (c) of section
6103 of the Internal Revenue Code of 1986 with respect to
such taxpayer, or
(iii) with respect to such taxpayer in a manner described
in subsection (e) of such section,
(2) with respect to any document, notice, or letter sent to
such taxpayer by the Internal Revenue Service, respond to
such document, notice, or letter by uploading or otherwise
transmitting the taxpayer's response through the website or
mobile application, and
(3) in the case of--
(A) any representative of such taxpayer who is authorized
to practice before the Department of the Treasury pursuant to
section 330 of title 31, United States Code,
(B) any tax return preparer (as defined in section
7701(a)(36) of the Internal Revenue Code of 1986) with an
identifying number (as described in section 6109(a)(4) of
such Code), or
(C) any qualified reporting agent,
permit such representative, preparer, or agent, to the extent
authorized by the taxpayer, to access the information
described in paragraph (1) or transmit any information
described in paragraph (2).
(b) Availability for Viewing.--With respect to any return,
document, notice, or letter described in paragraph (1) of
subsection (a), such return, document, notice, or letter
shall be made available for viewing by the taxpayer (or,
pursuant to paragraph (3) of such subsection, any
representative, tax return preparer, or qualified reporting
agent authorized by the taxpayer) as soon as is practicable
and within such periods as are established pursuant to
regulations prescribed by the Secretary.
(c) Access to Multiple Accounts by Representative,
Preparer, or Agent.--For purposes of subsection (a)(3), the
website or mobile application shall allow a representative,
tax return preparer, or qualified reporting agent to be able
to access information for multiple taxpayers who have
provided permission under such subsection without any
requirement to individually and separately access the account
of each such taxpayer.
(d) Applicable Period.--
(1) In general.--Subject to paragraph (2), for purposes of
subsection (a)(1), the term ``applicable period'' means the
preceding 6-year period.
(2) Prospective application.--The term ``applicable
period'' shall not include any years ending before the date
of enactment of this Act.
[[Page H3103]]
(e) Qualified Reporting Agent.--
(1) In general.--For purposes of this section, the term
``qualified reporting agent'' means a person--
(A) which is properly authorized as an agent to sign and
file employment tax returns, make related payments and
deposits, and perform such other acts on behalf of a taxpayer
under procedures set forth by the Secretary,
(B) which has met such requirements as may be established
by the Secretary, and
(C) for which authorization has not been revoked or
suspended by the Secretary pursuant to procedures established
by the Secretary.
(2) Employment tax return.--For purposes of paragraph
(1)(A), the term ``employment tax return'' means--
(A) any return required to be filed by an employer to
report the obligations of the employer and its employees
under section 3101, 3111, 3301, or 3402 of the Internal
Revenue Code of 1986, and
(B) such other returns as designated by the Secretary.
(f) Preventing Unauthorized Disclosure of Return
Information by Persons Designated by Taxpayers.--Not later
than January 1 of the first calendar year beginning more than
18 months after the date of enactment of this Act, the
Secretary shall--
(1) establish a program to investigate and address--
(A) any access, use, or disclosure of return information
(as defined in section 6103(b) of the Internal Revenue Code
of 1986) by any person which is in excess of the
authorization permitted to such person pursuant to subsection
(a)(3), and
(B) any related misconduct, and
(2) annually publish, on the public website of the Internal
Revenue Service, the actions undertaken pursuant to the
program described in paragraph (1), such as the number of
complaints investigated, the number of persons whose access
was revoked, and other relevant statistical data.
(g) Focus Groups.--For purposes of subsection (a), prior to
the date that the website or mobile application described in
such subsection is made available, the Secretary shall
conduct focus groups with taxpayers and tax professionals to
ensure that any amounts appropriated or otherwise made
available for such purposes are expended in an appropriate
manner.
The SPEAKER pro tempore. Pursuant to the rule, the gentleman from
Missouri (Mr. Smith) and the gentleman from Virginia (Mr. Beyer) each
will control 20 minutes.
The Chair recognizes the gentleman from Missouri.
General Leave
Mr. SMITH of Missouri. Mr. Speaker, I ask unanimous consent that all
Members have 5 legislative days to revise and extend their remarks and
submit extraneous material on this bill under consideration.
The SPEAKER pro tempore. Is there objection to the request of the
gentleman from Missouri?
There was no objection.
Mr. SMITH of Missouri. Mr. Speaker, I yield myself such time as I may
consume.
Mr. Speaker, I rise in support of H.R. 7971, the Taxpayer Experience
Improvement Act, bipartisan legislation introduced by Ways and Means
Oversight Subcommittee chair, Representative Schweikert, and
Representative Don Beyer.
In 2023, the Government Accountability Office found that roughly one-
third of IRS information technology applications and over 20 percent of
agency IT software were anywhere from 25 to 64 years old. That means
some of the systems in place at the IRS today were in operation before
the Apollo 11 crew landed on the Moon.
This bill responds to that reality by imposing much-needed
transparency on the IRS and requiring the agency to be more accessible
for taxpayers, including folks who are seeking information about the
status of their tax refunds or data on how the agency is performing
when it comes to responding to taxpayers.
Our Ways and Means Oversight Subcommittee Chairman Schweikert has
been a leading voice in Congress on deploying new technology to bring
government into the modern era, and I appreciate his leadership on this
issue.
Mr. Speaker, I reserve the balance of my time.
Mr. BEYER. Mr. Speaker, I yield myself such time as I may consume.
Mr. Speaker, firstly, I thank my friend and colleague from Arizona
(Mr. Schweikert) for his leadership on the Taxpayer Experience
Improvement Act, and I am proud to support him on this.
The IRS has made great strides since the pandemic to improve customer
service for taxpayers, contributing to a successful filing season last
year. The agency was able to process more than 165 million income tax
returns and deliver refunds to 104 million taxpayers, the overwhelming
majority on time and with no issues.
This is in large part thanks to the funds provided to the IRS through
the Inflation Reduction Act, which reversed decades of underinvestment
in the agency.
However, even during what was a relatively smooth filing season,
millions of taxpayers experienced delays receiving their refunds or
difficulties communicating with the IRS due to issues on the agency's
side.
It is hard to overstate how disruptive delayed refunds and unresolved
notices can be for taxpayers. Families structure their annual budgets
around the timely arrival of the refund checks, and a lengthy delay can
throw their budget into chaos, particularly if the taxpayers aren't
able to find out when they can expect to receive a check.
Similarly, a notice from the IRS to the taxpayer can cause enormous
confusion or anxiety, especially when an individual is unable to get in
touch with the agency quickly enough to answer their questions and
address unresolved issues.
While this bill wouldn't reverse the recent ill-advised staffing and
funding cuts pushed by this administration that are undermining the
progress we made with the IRA, it will go a long way toward alleviating
the harm to taxpayers.
The provisions in this bill aim to reduce the long-term demands on
the agency by increasing the level of information available to
taxpayers online and facilitating plans to digitize tax returns and
correspondence.
It would also require the IRS to provide personalized electronic
updates to taxpayers regarding the status of their returns and refunds,
which should reduce the agency's incoming call volume.
Additionally, it would push the agency to implement customer callback
technology and add a real-time service dashboard to its website to
display call volumes, wait times, and promote the availability of its
callback services. All these add up to an improved taxpayer experience
and a more efficient IRS.
I greatly appreciate Mr. Schweikert's efforts with this bill to
improve the IRS, and I hope that we can build on our success here and
give the agency the resources it needs to provide the stellar customer
service the American people deserve.
Mr. Speaker, I strongly support this measure. I urge a ``yes'' vote,
and I reserve the balance of my time.
Mr. SMITH of Missouri. Mr. Speaker, I yield such time as he may
consume to the gentleman from Arizona (Mr. Schweikert), the sponsor of
this legislation, who as our Ways and Means Oversight Subcommittee
chairman is a tireless advocate for embracing new technology to improve
services at the IRS.
Mr. SCHWEIKERT. Mr. Speaker, I ask the chairman whether it is
tireless or annoying. It is one or the other.
Look, I have an absolute fixation, and I have got to thank my
Democratic colleague and a number of the team here for tolerating my
fixation on the fact that one of the ways you work within the IRS
budget to make things more efficient is the adoption of technology.
Imagine a world--because it is the one we live in--where some of the
number one calls we get to my district office are IRS questions: Where
is my refund? Do I owe money? I can't get someone to pick up the phone.
How do I get information?
This piece of legislation is a great start. It will provide wonderful
visibility. The concept that on this thing we all walk around with,
this supercomputer we have in our pocket, I can go on and actually see
the dashboard. I can see: Hey, I owe money. I have money coming back.
Here is where it is in process. Here are my different years. The
ability to actually have a system that calls you back.
In many ways, these are technologies the private sector has had for a
decade. In many ways, these are actually technologies that we have been
talking about in the Ways and Means Committee for almost a decade, but
now we finally have a fairly simple piece of legislation here that
means that taxpayers in the next couple of years will be able to log on
an absolutely private login system, so we protect their identity,
protect their privacy, but they will be able to see the information. By
[[Page H3104]]
the ability to see that dashboard, that dashboard means they don't have
to be picking up the phone and calling the IRS. They don't have to be
sitting there on hold for hours. They don't have to be--I would argue,
if you want taxpayer participation in a voluntary tax system as we are,
make it easy to understand where you are at, what you owe, and what is
owed to you.
Mr. Speaker, I also thank the Ways and Means staff. I would like to
go further, but this is a terrific start.
{time} 1530
Mr. BEYER. Mr. Speaker, I yield myself the balance of my time.
The American people deserve a first-rate customer experience when
they interact with the IRS. This legislation will help the agency reach
that goal.
The IRS has been under tremendous pressure to do more with less in
recent years, and based on the success of last year's filing season, it
has proven it can rise to the challenge.
This bill will focus the agency's efforts on providing timely
information to taxpayers, speed the digitization of forms and
correspondence, and implement other resource- and time-saving measures.
These provisions will take some of the load off of the IRS, its limited
resources, and overworked staff, all while improving the experience for
the taxpayers.
I greatly appreciate the bipartisan support for this bill and the
leadership of tireless and annoying Congressman Schweikert. I hope that
the success of this initiative will lead to more bipartisanship on tax
administration going forward, and I look forward to working with my
colleagues across the aisle to further improve the IRS.
Mr. Speaker, I urge my colleagues to vote for the bill, and I yield
back the balance of my time.
Mr. SMITH of Missouri. Mr. Speaker, I yield myself the balance of my
time.
Mr. Speaker, it is disappointing, though sadly not surprising, that
we have to legislate to modernize an agency like the IRS so that its
operations are more user-friendly to the American taxpayer, but that is
the reality that we are facing.
The Taxpayer Experience Improvement Act pushes the IRS to be an
agency more worthy of the taxpayers it serves and more responsive to
their needs, whether it is tracking a tax refund, receiving a call back
from the agency, or making a payment.
Mr. Speaker, I encourage my colleagues to support this legislation,
and I yield back the balance of my time.
The SPEAKER pro tempore. The question is on the motion offered by the
gentleman from Missouri (Mr. Smith) that the House suspend the rules
and pass the bill, H.R. 7971, as amended.
The question was taken; and (two-thirds being in the affirmative) the
rules were suspended and the bill, as amended, was passed.
A motion to reconsider was laid on the table.
____________________