TAXPAYER FIRST ACT

Bills and resolutions

Enact (see S. 928), S2087 [28MR]

Letters

Provisions: Representative Lowey, Committee on Appropriations (House), H3162 [9AP], H4362 [10JN]

——— Representative Neal, Committee on Ways and Means (House), H3162, H3163 [9AP], H4362 [10JN]

——— Representative Waters, Committee on Financial Services (House), H3162 [9AP], H4363 [10JN]

Notices

Estimated budget effects of H.R. 1957, provisions, H3214 [9AP]

Estimated budget effects of H.R. 3151, provisions, H4387 [10JN]

Remarks in House

Enact (H.R. 1957), H3151H3166 [9AP], E485 [25AP]

Enact (H.R. 3151), H4352H4364 [10JN], E865 [28JN]

IRS: modernize Office of the National Taxpayer Advocate, H3164 [9AP]

——— preserve taxpayers’ rights to administrative appeal of deficiency payments, H3164 [9AP]

——— prohibit seizures relative to structuring transactions unless the property seized is derived from illegal sources or funds were structured to conceal criminal violations and require notice and post-seizure hearings, H3165 [9AP]

Taxation: facilitate nationwide availability of volunteer income tax assistance for low-income and underserved populations, H3164 [9AP]

Remarks in Senate

Enact (H.R. 1957), S2458 [11AP], S2490 [29AP]

Enact (H.R. 3151), S3626 [13JN], S3632 [18JN]

Enact (S. 928), S2090 [28MR]

Reports filed

Provisions: Committee on Ways and Means (House) (H.R. 1957) (H. Rept. 116–39), H3215 [9AP]

Tables

Estimated pay-as-you-go effects of H.R. 1957, provisions, H3214 [9AP]

Estimated pay-as-you-go effects of H.R. 3151, provisions, H4387 [10JN]

Texts of

H.R. 1957, provisions, H3151H3162 [9AP]

H.R. 3151, provisions, H4352H4362 [10JN]