INTERNAL REVENUE SERVICE

Amendments

Modernize and improve (H.R. 5444): consideration (H. Res. 831), H3409 [18AP]

Appointments

Conferees: H.R. 6147, Dept. of the Interior, environment, and related agencies and financial services and general Government appropriations, S6101 [6SE], H7900 [6SE]

Bills and resolutions

Armed Forces: establish a special unit to provide tax assistance to members (see H.R. 5479), H3147 [11AP]

Consumers: develop comprehensive customer service strategy (see H.R. 5375), H1754 [21MR]

Contracts: ensure that contractors to whom return information is disclosed comply with confidentiality safeguards (see H.R. 5376), H1754 [21MR]

——— repeal authority to contract with private debt collection agencies to collect unpaid taxes (see S. 2425), S967 [14FE]

Dept. of the Treasury: allow officers and employees to provide taxpayers information relative to low-income taxpayer clinics (see H.R. 5438), H3063 [9AP]

——— issue identity protection personal identification numbers (see H.R. 5361), H1754 [21MR] (see H.R. 5437), H3063 [9AP]

——— make available an online tax calculator to estimate the change in an individual’s income tax liability made by the Tax Cuts and Jobs Act (see H.R. 4780), H168 [11JA]

——— report on tax compliance relative to non-employer business income (see S. 3097), S4281 [20JN]

——— require notice of any closure of a Taxpayer Assistance Center (see H.R. 5440), H3063 [9AP]

Federal agencies and departments: require maintenance of certain records for 3 years (see H.R. 5544), H3396 [17AP]

Federal employees: establish an expedited process for removal of senior executives based on performance or misconduct (see S. 3199), S4950 [12JY]

——— prohibit employees from unionizing and entering into collective bargaining agreements (see H.R. 6268), H5974 [28JN]

Financial services and general Government: making appropriations (see S. 3107), S4343 [21JN] (see H.R. 6258), H5973 [28JN]

Government regulations: disapprove rule ending requirement of tax-exempt organizations who engage in political activity to disclose personally identifiable information about their contributors as part of annual returns (see S.J. Res. 64), S6277 [24SE] (see H.J. Res. 145), H10210 [13DE]

Insurance: disapprove rule on definition of short-term limited duration insurance for purposes of its exclusion from the definition of individual health insurance coverage (see S.J. Res. 63), S5991 [28AU] (see H.J. Res. 140), H8725 [13SE]

Investments: increase portability of and access to retirement savings (see S. 2474), S1286 [28FE] (see H.R. 6540), H7720 [26JY]

IRS Office of Appeals: ensure taxpayers are provided access to case files prior to conference with staff (see H.R. 5386), H2040 [22MR]

IRS Oversight Board: eliminate (see H.R. 5370), H1754 [21MR]

Modernize and improve (see H.R. 5444), H3094 [10AP] (see H.R. 7227), H9819 [10DE]

Modernize and improve (H.R. 5444): consideration (see H. Res. 831), H3342 [16AP]

Motor vehicles: determine improvements in filing process for excise tax on use of heavy highway motor vehicles (see H.R. 4799), H403 [16JA]

Pensions: provide for the electronic delivery of pension plan information (see S. 3795), S7926 [19DE]

Privacy: establish a nationwide program to provide personal identification numbers to taxpayers to help prevent tax-related identity theft (see S. 3186), S4843 [9JY]

——— report on the Taxpayer Identification Number Perfection Program (see H.R. 6333), H6111 [11JY]

Small business: restrict immediate sale of seized property to perishable goods (see H.R. 5446), H3094 [10AP]

Tax exempt organizations: prohibit from requiring that the identity of contributors to 501(c) organizations be included in annual tax returns (see H.R. 4916), H737 [2FE]

Taxation: allow certain areas affected by certain federally declared disasters to be designated as opportunity zones (see H.R. 7242), H9820 [10DE]

——— commemorate anniversary of creation of health savings accounts, commend providers and those responsible for implementation, and encourage increased participation and expansion of such accounts (see H. Res. 1184), H10511 [20DE]

——— extend earned income tax credit to caregivers and qualifying students and establish a Community Volunteer Income Tax Assistance Matching Grant Program (see H.R. 6873), H8883 [25SE]

——— improve organizational structure, taxpayer protections, small business and retirement plan tax administration, service to low-income taxpayers, appeals process, and information technology infrastructure (see S. 3278), S5423 [26JY]

——— make available an Internet platform for Form 1099 filings (see H.R. 5377), H1754 [21MR]

——— modernize and improve management of IRS information technology (see H.R. 5362), H1754 [21MR]

——— provide a taxpayer bill of rights for small businesses (see S. 2689), S2218 [17AP]

——— provide an automatic delay for certain internal revenue requirements in the case of taxpayers in an area where a federally declared disaster is requested (see H.R. 6842), H8732 [17SE]

——— provide for a one-time safe harbor for certain failures by individuals and small businesses to pay estimated income tax following implementation of Tax Cuts and Jobs Act (see H.R. 7300), H10209 [13DE]

——— provide for a single point of contact for taxpayers who are victims of tax-related identity theft (see H.R. 5439), H3063 [9AP]

——— require electronic filing of annual returns of exempt organizations and provide for making such returns available for public inspection (see H.R. 5443), H3094 [10AP]

——— require tax refunds affiliated with electronically filed returns be made by electronic funds transfer, report on improper payments, and enhance protections against identity theft refund fraud (see H.R. 5368), H1754 [21MR]

——— require tax-exempt organizations who engage in political activity to disclose personally identifiable information about their contributors as part of annual returns (see S. 3284), S5423 [26JY] (see H.R. 6900), H9088 [26SE]

Tax-exempt organizations: require disclosure of notifications of intent to operate under section 501(c)(4) as social welfare organizations devoted exclusively to charitable, educational, or recreational purposes (see H.R. 7308), H10210 [13DE]

Taxpayer Advocate Service: ensure prompt response to directives (see H.R. 5342), H1727 [20MR]

Cloture motions

Rettig, Charles P.: nomination to be IRS Commissioner, S6051 [6SE], S6132 [12SE]

Cost Estimates

Taxpayer First Act (H.R. 5444): CBO (Intergovernmental Mandates), H3418 [18AP]

Letters

IRS rule ending requirement of tax-exempt organizations who engage in political activity to disclose personally identifiable information about their contributors as part of annual returns: David J. Kautter, IRS, S6381 [28SE]

——— Senator Wyden, Committee on Finance (Senate), S6380 [28SE]

Rule on definition of short-term limited duration insurance for purposes of its exclusion from the definition of individual health insurance coverage: National Association of Insurance Commissioners, S6741 [10OC]

——— several healthcare organizations, S6740 [10OC]

Tax Cuts and Jobs Act: Feeding America (organization), H9105 [27SE]

Taxpayer First Act: Keith Hall, CBO, H3417 [18AP]

——— Representative Hensarling, Committee on Financial Services (House), H3416 [18AP]

——— Representative Kevin Brady, Committee on Ways and Means (House), H3417 [18AP]

Motions

Government regulations: disapprove rule ending requirement of tax-exempt organizations who engage in political activity to disclose personally identifiable information about their contributors as part of annual returns (S.J. Res. 64), S7412 [11DE]

Notices

Intention to object to S. 3278, Protecting Taxpayers Act: Senator Grassley, S5789 [21AU]

Remarks in House

Computers: computer payment systemwide crash, H3436 [18AP]

Crime: identify theft and refund fraud casework program funding, H6533 [18JY]

Dept. of Justice: establish procedures for expedited review of the case of any person who unlawfully solicits personal information to commit identity theft, while purporting to be acting on behalf of the IRS (H.R. 2905), H3356–H3359 [17AP]

Dept. of the Treasury: allow officers and employees to provide taxpayers information relative to low-income taxpayer clinics (H.R. 5438), H3367, H3368 [17AP]

——— designation of counties in Kansas as Qualified Opportunity Zones, H4780 [6JN]

——— issue identity protection personal identification numbers (H.R. 5437), H3369 [17AP]

——— require notice of any closure of a Taxpayer Assistance Center (H.R. 5440), H3364–H3366 [17AP]

——— ruling to extend property casualty loss tax provisions to homeowners affected by pyrrhotite-related residential damage, H1077 [13FE]

——— Tax Counseling for the Elderly Program funding, H6532 [18JY]

Federal employees: prohibit rehiring of any employees involuntarily separated from service for misconduct (H.R. 3500), H7112, H7113 [24JY]

Financial services and general Government: making appropriations, H6272, H6275–H6282, H6344–H6461 [17JY], H6477, H6530–H6554 [18JY], H6569–H6572 [19JY], H7894–H7896 [6SE]

Government regulations: modify rule prohibiting tax-exempt organizations from engaging in political activity, H10475 [20DE]

Insurance: proposed rule relative to extending short-term, limited-duration health plans, H3588 [26AP]

Internal Revenue Code: make technical corrections, H2026 [22MR]

Modernize and improve (H.R. 5444), H3223 [13AP], H3411–H3422 [18AP]

——— consideration (H. Res. 831), H3405–H3411 [18AP]

Modernize and improve (H.R. 7227), H10402–H10414 [20DE]

Political campaigns: issue guidance to more clearly define political activity for 501(c)(4) organizations, H6533, H6534 [18JY]

Republican Party: national agenda, H3355 [17AP], H7145 [24JY]

Small business: restrict immediate sale of seized property to perishable goods (H.R. 5446), H3366, H3367 [17AP]

Tax Cuts and Jobs Act: impact, H22 [9JA], H85, H91, H93, H94, H128, H129 [10JA], H469–H471 [17JA], H1702 [20MR], H5083–H5088 [12JN], H6047 [11JY], H6245 [16JY], H6585 [19JY], H7171 [25JY], E231 [27FE]

Taxation: establish a free, online tax preparation and filing service and programs that allow taxpayers to access third-party provided tax return information (H.R. 3511), H3407 [18AP]

——— exempt certain tax-exempt organizations from requirement to disclose personally identifiable information about their contributors as part of annual returns, H6273 [17JY]

——— extend expiring provisions, modify tax treatment of disaster relief and retirement and savings, stimulate innovation, clarify and correct certain existing provisions, and modernize and improve the IRS, H9703–H9710 [29NO], H10341–H10343, H10445–H10477 [20DE], E1723 [21DE]

——— modernize and improve management of IRS information technology, H3427 [18AP]

——— provide an automatic delay for certain internal revenue requirements in the case of taxpayers in an area where a federally declared disaster is requested, H10471 [20DE]

——— provide for a single point of contact for taxpayers who are victims of tax-related identity theft (H.R. 5439), H3370 [17AP]

——— repeal income tax, abolish the IRS, and institute a national retail sales tax (H.R. 25), H3436–H3438 [18AP]

——— require electronic filing of annual returns of exempt organizations and provide for making such returns available for public inspection (H.R. 5443), H3371, H3372 [17AP]

——— use of budget reconciliation to reform the Federal tax code (H.R. 1), conference report, H30 [9JA], H86, H93 [10JA]

Tax-exempt organizations: require disclosure of notifications of intent to operate under section 501(c)(4) as social welfare organizations devoted exclusively to charitable, educational, or recreational purposes (H.R. 7308), E1671 [13DE]

Taxpayer Advocate Service: ensure prompt response to directives, H10471 [20DE]

Volunteer Income Tax Assistance matching grant program: make permanent (H.R. 2901), H979 [8FE], H3373–H3375 [17AP], E485 [17AP]

Remarks in Senate

Federal-State relations: impact of proposed rule limiting the type of charitable contributions that are deductible on Federal taxes on programs providing State tax credits for donations to State-approved funds, S6123 [12SE]

Financial services and general Government: making appropriations, S5123–S5126 [23JY], S5227, S5230–S5237, S5240, S5241, S5245–S5249 [24JY], S5315–S5317, S5327, S5342, S5351 [25JY], S5394, S5399 [26JY], S5466, S5468, S5469, S5496–S5499 [31JY], S5527–S5531, S5533–S5539, S5573 [1AU], S6045 [6SE]

——— making appropriations (S. 3107), S6203 [18SE]

Government regulations: disapprove rule ending requirement of tax-exempt organizations who engage in political activity to disclose personally identifiable information about their contributors as part of annual returns (S.J. Res. 64), S6380–S6382 [28SE], S7412, S7421 [11DE], S7456, S7458–S7465, S7472–S7474 [12DE]

Insurance: disapprove rule on definition of short-term limited duration insurance for purposes of its exclusion from the definition of individual health insurance coverage (S.J. Res. 63), S6708–S6710, S6713, S6717–S6719 [9OC], S6736–S6744, S6749, S6755–S6758, S6762, S6767 [10OC], S6779, S6794 [11OC]

——— proposed rule relative to extending short-term, limited-duration health plans, S2545 [8MY]

Privacy: establish a nationwide program to provide personal identification numbers to taxpayers to help prevent tax-related identity theft (S. 3186), S4844 [9JY]

Rettig, Charles P.: nomination to be IRS Commissioner, S6115, S6122–S6124, S6131–S6133 [12SE]

Rettig, Charles P: nomination to be IRS Commissioner, S5335 [25JY]

Tax Cuts and Jobs Act: impact, S81, S84, S100 [9JA], S113, S122–S124, S128 [10JA], S157–S159 [11JA], S230, S234, S236 [17JA], S4380 [26JN]

Tax exempt organizations: prohibit from requiring that the identity of contributors to 501(c) organizations be included in annual tax returns, S6131, S6132 [12SE]

Taxation: exempt certain tax-exempt organizations from requirement to disclose personally identifiable information about their contributors as part of annual returns, S4973 [17JY], S5335 [25JY]

——— use of budget reconciliation to reform the Federal tax code (H.R. 1), S837 [8FE]

——— use of budget reconciliation to reform the Federal tax code (H.R. 1), conference report, S16 [3JA], S31, S36 [4JA], S49, S75 [8JA], S342 [19JA], S374 [20JA], S6966 [14NO]

Volunteer Income Tax Assistance matching grant program: funding, S5240, S5241 [24JY]

Reports filed

Consideration of H.R. 5444, Taxpayer First Act and H.R. 5445, 21st Century IRS Act: Committee on Rules (House) (H. Res. 831) (H. Rept. 115–641), H3342 [16AP]

Consideration of H.R. 6147, Dept. of the Interior, Environment, and Related Agencies and Financial Services and General Government Appropriations: Committee on Rules (House) (H. Res. 996) (H. Rept. 115–830), H6262 [16JY]

Consideration of Senate Amendment to H.R. 88, Retirement, Savings, and Other Tax Relief and IRS Modernization and Improvement: Committee on Rules (House) (H. Res. 1160) (H. Rept. 115–1054), H9690 [28NO]

——— Committee on Rules (House) (H. Res. 1180) (H. Rept. 115–1084), H10335 [19DE]

Ensuring Integrity in the IRS Workforce Act: Committee on Ways and Means (House) (H.R. 3500) (H. Rept. 115–796), H5973 [28JN]

Financial Services and General Government Appropriations: Committee on Appropriations (House) (H.R. 6258) (H. Rept. 115–792), H5973 [28JN]

——— Committee on Appropriations (Senate) (S. 3107) (S. Rept. 115–281), S4343 [21JN]

Nomination of Charles P. Rettig To Be IRS Commissioner: Committee on Finance (Senate), S5107 [19JY]

Nomination of Michael J. Desmond To Be IRS Chief Counsel and Dept. of the Treasury Assistant General Counsel: Committee on Finance (Senate), S5581 [1AU]

Taxpayer First Act: Committee on Ways and Means (House) (H.R. 5444) (H. Rept. 115–637), H3314 [13AP]

Tables

Dept. of the Interior, environment, and related agencies and financial services and general Government appropriations (H.R. 6147), H6346–H6378 [17JY]

Texts of

H. Res. 831, consideration of H.R. 5444, of Taxpayer First Act and H.R. 5445, 21st Century IRS Act, H3405 [18AP]

H. Res. 996, consideration of H.R. 6147, Dept. of the Interior, environment, and related agencies and financial services and general Government appropriations, H6274 [17JY]

H. Res. 1160, consideration of Senate amendment to H.R. 88, retirement, savings, and other tax relief and IRS modernization and improvement, H9703 [29NO]

H. Res. 1180, consideration of Senate amendment to H.R. 88, retirement, savings, and other tax relief and IRS modernization and improvement, H10340 [20DE]

H.R. 88, retirement, savings, and other tax relief and IRS modernization and improvement, H10445–H10469 [20DE]

H.R. 2901, Volunteer Income Tax Assistance Permanence Act, H3373 [17AP]

H.R. 2905, Justice for Victims of IRS Scams and Identity Theft Act, H3356 [17AP]

H.R. 3500, Ensuring Integrity in the IRS Workforce Act, H7112 [24JY]

H.R. 5437, issue Dept. of the Treasury identity protection personal identification numbers, H3369 [17AP]

H.R. 5438, allow Dept. of the Treasury officers and employees to provide taxpayers information relative to low-income taxpayer clinics, H3368 [17AP]

H.R. 5439, provide for a single point of contact at IRS for taxpayers who are victims of tax-related identity theft, H3370 [17AP]

H.R. 5440, Dept. of the Treasury requirement of notice of any closure of a Taxpayer Assistance Center, H3364 [17AP]

H.R. 5443, require electronic filing of annual tax returns of exempt organizations and provide for making such returns available for public inspection, H3371 [17AP]

H.R. 5444, Taxpayer First Act, H3411–H3416 [18AP]

H.R. 5446, restrict immediate sale of seized property by IRS to perishable goods, H3366 [17AP]

H.R. 6147, Dept. of the Interior, environment, and related agencies and financial services and general Government appropriations, H6383–H6434 [17JY]

H.R. 7227, Taxpayer First Act, H10402–H10413 [20DE]

S. 2689, Small Business Taxpayer Bill of Rights Act, S2219–S2222 [17AP]