HR 5439 · 115th Congress 2017โ€“2019, ended

To provide for a single point of contact at the Internal Revenue Service for the taxpayers who are victims of tax-related identity theft.

Latest action · Apr 18, 2018 Pursuant to the provisions of H. Res. 831, H.R. 5439 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 requires the Internal Revenue Service (IRS) to provide a single point of contact for any taxpayer whose tax return has been delayed or otherwise adversely affected due to tax-related identity theft. The single point of contact must track the taxpayer's case to completion and coordinate with other IRS employees to resolve case issues as quickly as possible.

The single point of contact must consist of a team or subset of specially trained employees who: (1) have the ability to work across functions to resolve the issues involved in the taxpayer's case, and (2) are accountable for handling the case until its resolution.

Cosponsors 3

Members who signed on, in the order they did. Signatures ran from Apr 9, 2018 to Apr 16, 2018; 1 is an original cosponsor, there from the day it was introduced.

SeatCosponsorSigned on
D-GAJohn LewisOriginalApr 9, 2018
R-OHDavid P. JoyceApr 12, 2018
I-AZKyrsten SinemaApr 16, 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. 5439 is laid on the table.
  2. Apr 17, 2018Mr. Renacci moved to suspend the rules and pass the bill, as amended.
  3. Apr 17, 2018Considered under suspension of the rules. (consideration: CR H3370-3371)
  4. Apr 17, 2018DEBATE - The House proceeded with forty minutes of debate on H.R. 5439.
  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 H3370)

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 H3370Text printed H3370James B. Renacci R-OH, 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.

Congressional Budget Office cost estimate

  1. Apr 13, 2018H.R. 5439, a bill to provide a single point of contact at the Internal Revenue Service for the taxpayers who are victims of tax-related identity theftOrdered reported by the House Committee on Ways and Means on April 11, 2018

Constitutional authority

Congress has the power to enact this legislation pursuant to the following: Article 1, Section 8, Clause 1: The Congress shall havePower To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States. Article 1, Section 8, Clause 18: To make all Laws which shall be necessary and proper for carrying into Execution the foregoing Powers, and all other Powers vested by this Constitution in the Government of the United States, or in any Department or Officer thereof.

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

Related bills 4

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

BillTitleRelationshipLatest action
HR 88Shiloh National Military Park Boundary Adjustment and Parker's Crossroads Battlefield Designation ActRelated billDec 21, 2018
S 3246Taxpayer First Act of 2018Related billJul 19, 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
HR 7227Taxpayer First Act of 2018Related billDec 20, 2018

Titles 1

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

Official Title as Introduced
To provide for a single point of contact at the Internal Revenue Service for the taxpayers who are victims of tax-related identity theft.

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.