HR 5438 · 115th Congress 2017โ€“2019, ended

To amend the Internal Revenue Code of 1986 to allow officers and employees of the Department of the Treasury to provide to taxpayers information regarding low-income taxpayer clinics.

Latest action · Apr 18, 2018 Pursuant to the provisions of H. Res. 831, H.R. 5438 is laid on the table.

Progress

Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.

  1. IntroducedApr 9, 2018
  2. Passed HouseApr 17, 2018
  3. Passed SenateNot reached
  4. To the PresidentNot reached
  5. Became lawNot reached

Summary

(Sec. 1) This bill amends the Internal Revenue Code to allow officers and employees of the Department of the Treasury to: (1) advise taxpayers of the availability of, and eligibility requirements for receiving, advice and assistance from low-income taxpayer clinics that receive grants from Treasury; and (2) provide the location and contact information for the clinics.

Cosponsors 1

Members who signed on, in the order they did. All signed on Apr 9, 2018.

SeatCosponsorSigned on
D-GAJohn LewisOriginalApr 9, 2018

Committees 1

Where it was sent and what each committee and subcommittee did with it, in order.

ChamberCommitteeWhat it did
HouseWays and Means Committee
Referred Apr 9, 2018Markup Apr 11, 2018

Actions 10

Everything that happened, newest first.

  1. Apr 18, 2018Pursuant to the provisions of H. Res. 831, H.R. 5438 is laid on the table.
  2. Apr 17, 2018Mr. Holding moved to suspend the rules and pass the bill, as amended.
  3. Apr 17, 2018Considered under suspension of the rules. (consideration: CR H3367)
  4. Apr 17, 2018DEBATE - The House proceeded with forty minutes of debate on H.R. 5438.
  5. Apr 17, 2018Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3367)
  6. Apr 17, 2018Motion to reconsider laid on the table Agreed to without objection.
  7. Apr 11, 2018Committee Consideration and Mark-up Session Held.
  8. Apr 11, 2018Ordered to be Reported (Amended) by Voice Vote.
  9. Apr 9, 2018Introduced in House
  10. Apr 9, 2018Referred to the House Committee on Ways and Means.

In the Congressional Record 1

Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.

WhereIn the RecordMembersDate
HouseDebate and remarks H3367, H3368Text printed H3368George Holding R-NC, John Lewis D-GAApr 17, 2018

Research

What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.

Constitutional authority

Congress has the power to enact this legislation pursuant to the following: Article I, Section 8, Clause 1 of the Constitution of the United States.

The sponsor’s statement, as printed in the Congressional Record, vol. 164, no. 56, April 9, 2018, page H3064.

Related bills 3

Companion bills and other measures the record links to this one.

BillTitleRelationshipLatest action
HR 1902To amend the Internal Revenue Code of 1986 to allow officers and employees of the Department of the Treasury to provide to taxpayers information regarding low-income taxpayer clinics.Reintroduced BillMar 27, 2019
S 3278Protecting Taxpayers ActRelated billOct 3, 2018
HR 5444To amend the Internal Revenue Code of 1986 to modernize and improve the Internal Revenue Service, to amend the Internal Revenue Code of 1986 to make permanent the Volunteer Income Tax Assistance matching grant program, to require the Secretary of the Treasury to establish a program for the issuance of identity protection personal identification numbers, to amend the Internal Revenue Code of 1986 to allow officers and employees of the Department of the Treasury to provide to taxpayers information regarding low-income taxpayer clinics, to provide for a single point of contact at the Internal Revenue Service for the taxpayers who are victims of tax-related identity theft, to require notice from the Secretary of the Treasury in the case of any closure of a Taxpayer Assistance Center, to amend the Internal Revenue Code of 1986 to require electronic filing of the annual returns of exempt organizations and provide for making such returns available for public inspection, 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, to amend the Internal Revenue Code of 1986 to restrict the immediate sale of seized property by the Secretary of the Treasury to perishable goods, and for other purposes.Related billApr 19, 2018

Titles 1

Every title it has carried, official and short, at each stage.

Official Title as Introduced
To amend the Internal Revenue Code of 1986 to allow officers and employees of the Department of the Treasury to provide to taxpayers information regarding low-income taxpayer clinics.

Subjects

Assigned by the Library of Congress. Policy area: Taxation.

Text 1

Each version as it was printed, newest first.

  1. Apr 9, 2018Introduced in House

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Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.