Congress 115 - HR 7227 - Taxpayer First Act of 2018

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Cosponsors

Topics

Administrative law and regulatory procedures Administrative remedies Advisory bodies Bank accounts, deposits, capital Business records Census and government statistics Civil actions and liability Computer security and identity theft Computers and information technology Congressional oversight Consumer credit Crime victims Criminal investigation, prosecution, interrogation Debt collection Department of the Treasury Employee hiring Employment discrimination and employee rights Executive agency funding and structure Federal officials Fraud offenses and financial crimes Government buildings, facilities, and property Government employee pay, benefits, personnel management Government ethics and transparency, public corruption Government information and archives Government studies and investigations Income tax exclusion Interest, dividends, interest rates Internal Revenue Service (IRS) Internet and video services Internet, web applications, social media Performance measurement Poverty and welfare assistance Public contracts and procurement Public-private cooperation Right of privacy Social work, volunteer service, charitable organizations Tax administration and collection, taxpayers Tax-exempt organizations Taxation User charges and fees

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Votes

Summary

Taxpayer First Act of 2018

This bill modifies requirements for the Internal Revenue Service (IRS) regarding its organizational structure, customer service, enforcement procedures, management of information technology, and use of electronic systems.

The bill includes provisions that

establish the IRS Independent Office of Appeals to resolve federal tax controversies without litigation;
require the IRS to develop customer service and training strategies;
continue the IRS Free File Program;
exempt certain low-income taxpayers from payments required to submit an offer-in-compromise;
modify certain tax enforcement procedures and requirements;
establish requirements for responding to Taxpayer Advocate Directives;
permanently authorize the Volunteer Income Tax Assistance Matching Grant Program;
modify procedures for whistle-blowers;
establish requirements for cybersecurity and identify protection;
allow the IRS to require additional taxpayers to file returns electronically;
require the IRS Commissioner to appoint a Chief Information Officer;
modify requirements for managing information technology;
specify requirements for retaining electronic records;
prohibit the rehiring of certain IRS employees who were removed for misconduct;
make Tax Court judges subject to the same grounds for disqualification as other federal judges; and
authorize streamlined critical pay authority for certain IRS information technology positions.

The bill requires the IRS to implement

online accounts for taxpayers and return preparers,
an Internet platform for Form 1099 filings,
a fully automated program for disclosing taxpayer information for third-party income verification using the Internet, and
uniform standards and procedures for accepting electronic signatures.

Actions

Dec 20, 2018

Received in the Senate.
Dec 20, 2018

Motion to reconsider laid on the table Agreed to without objection.
Dec 20, 2018

On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 378 - 11 (Roll no. 455). (text: CR H10402-10413)
Dec 20, 2018

Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 378 - 11 (Roll no. 455).(text: CR H10402-10413)
Dec 20, 2018

Considered as unfinished business. (consideration: CR H10435)
Dec 20, 2018

At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
Dec 20, 2018

DEBATE - The House proceeded with forty minutes of debate on H.R. 7227.
Dec 20, 2018

Considered under suspension of the rules. (consideration: CR H10402-10414)
Dec 20, 2018

Mr. Rice (SC) moved to suspend the rules and pass the bill, as amended.
Dec 10, 2018

Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Dec 10, 2018

Introduced in House

Amendments

Related Bills