Taxpayer First Act of 2018
Latest action · Jul 19, 2018 Read twice and referred to the Committee on Finance.
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.
- IntroducedJul 19, 2018
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Taxpayer First Act of 2018
This bill modifies several administrative procedures and policies of the Internal Revenue Service (IRS).
The bill includes provisions regarding
- programs that assist taxpayers in filing returns;
- relief from joint and several liability for a joint tax return;
- whistle-blower protections;
- the retention of electronic records;
- rehiring, removing, or transferring IRS employees;
- limitations on the access of non-IRS employees to tax returns and return information;
- the filing requirements for tax-exempt organizations;
- IRS audit criteria;
- protections against identity theft and tax refund fraud;
- penalties for the improper disclosure or use of information by preparers of tax returns;
- transferring appropriations between IRS accounts to combat tax fraud;
- streamlined critical pay authority for certain IRS information technology positions;
- an Internet platform for Form 1099 filings; and
- the electronic filing of tax returns.
Cosponsors 13
Members who signed on, in the order they did. Signatures ran from Jul 19, 2018 to Aug 16, 2018; 12 are original cosponsors, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-MD | Benjamin L. Cardin | Original | Jul 19, 2018 |
| R-LA | Bill Cassidy | Original | Jul 19, 2018 |
| R-IA | Chuck Grassley | Original | Jul 19, 2018 |
| D-MO | Claire McCaskill | Original | Jul 19, 2018 |
| R-SD | John Thune | Original | Jul 19, 2018 |
| R-GA | Johnny Isakson | Original | Jul 19, 2018 |
| D-WA | Maria Cantwell | Original | Jul 19, 2018 |
| D-VA | Mark R. Warner | Original | Jul 19, 2018 |
| D-CO | Michael F. Bennet | Original | Jul 19, 2018 |
| R-KS | Pat Roberts | Original | Jul 19, 2018 |
| D-OR | Ron Wyden | Original | Jul 19, 2018 |
| R-SC | Tim Scott | Original | Jul 19, 2018 |
| R-WY | Michael B. Enzi | Aug 16, 2018 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| Senate | Finance Committee | Referred Jul 19, 2018 |
Actions 2
Everything that happened, newest first.
- Jul 19, 2018Introduced in Senate
- Jul 19, 2018Read twice and referred to the Committee on Finance.
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.
Printed hearings 1
Hearings whose printed record names this bill, newest first: hearings on it, and wider hearings where it came up.
| Number | Hearing | Committee | Held |
|---|---|---|---|
| S. Hrg. 115-825 | IMPROVING TAX ADMINISTRATION TODAY71 pages | Finance Committee | Jul 26, 2018 |
Related bills 11
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| HR 88 | Shiloh National Military Park Boundary Adjustment and Parker's Crossroads Battlefield Designation Act | Related bill | Dec 21, 2018 |
| S 762 | IRS Whistleblower Improvements Act of 2017 | Related bill | Mar 29, 2017 |
| HR 2901 | Volunteer Income Tax Assistance Permanence Act of 2017 | Related bill | Apr 18, 2018 |
| S 3199 | IRS Accountability Act of 2018 | Related bill | Jul 12, 2018 |
| HR 5361 | To require that the Secretary of the Treasury establish a program for the issuance of identity protection personal identification numbers. | Related bill | Mar 21, 2018 |
Titles 2
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- A bill to provide enhanced protections for taxpayers from fraud and other illegal activities, and for other purposes.
- Short Titles as Introduced
- Taxpayer First Act of 2018
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Jul 19, 2018Introduced in Senate
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.
