TAS Act
Latest action · Sep 17, 2026 Placed on Senate Legislative Calendar under General Orders. Calendar No. 670.
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.
- IntroducedSep 17, 2026
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Taxpayer Assistance and Service Act or the TAS Act
This bill makes various changes to federal tax administration, services, and dispute resolution. The bill also expands the U.S. Tax Court’s authority and establishes standards for certain paid tax return preparers.
The bill expands electronic tax return filing and requires the Internal Revenue Service (IRS) to digitize paper tax returns and correspondence. The bill also requires the IRS to
- establish a dashboard of call wait times,
- expand access to tax returns and other tax information,
- send quarterly tax delinquency reminders, and
- meet certain additional notice requirements.
The bill expands the use of Tax Court small case procedures, expands the Tax Court's subpoena authority, and allows the Tax Court to adjudicate claims for a tax refund.
The bill establishes a framework for who may obtain, use, and retain a tax return preparer identification number, including (1) qualification standards; and (2) authorities and requirements for denial, suspension, revocation, penalties for misconduct, and reinstatement.
Finally, the bill
- extends certain tax deadlines for U.S. nationals unlawfully or wrongfully detained or held hostage abroad,
- increases various penalties for the unauthorized disclosure of tax return information,
- expands the authority of the National Taxpayer Advocate and IRS Office of Appeals,
- makes changes to the IRS Whistleblower Program,
- requires a study and report on requirements applicable to foreign financial accounts,
- establishes within the IRS the role and responsibilities of Business Child Care Liaison, and
- imposes on the IRS certain requirements applicable to taxpayers experiencing economic hardship.
Cosponsors
Members who signed on, in the order they did.
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 | Reported as an original measure Sep 17, 2026 |
Actions 2
Everything that happened, newest first.
- Sep 17, 2026Committee on Finance. Original measure reported to Senate by Senator Crapo. With written report No. 119-145.
- Sep 17, 2026Placed on Senate Legislative Calendar under General Orders. Calendar No. 670.
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.
Committee report
Related bills 24
Companion bills and other measures the record links to this one.
Titles 3
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- An original bill to improve services provided to taxpayers by the Internal Revenue Service.
- Short Title(s) as Reported to Senate
- TAS Act
- Taxpayer Assistance and Service Act
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Administrative remedies
- Civil actions and liability
- Computer security and identity theft
- Computers and information technology
- Congressional oversight
- Data collection, sharing, protection
- Detention of persons
- Digital media
- Diplomacy, foreign officials, Americans abroad
- Evidence and witnesses
- Fraud offenses and financial crimes
- Government employee pay, benefits, personnel management
- Government information and archives
- Government studies and investigations
- Income tax credits
- Internal Revenue Service (IRS)
- Internet, web applications, social media
- Judges
- Judicial procedure and administration
- Judicial review and appeals
- Lawyers and legal services
- Licensing and registrations
- Performance measurement
- Poverty and welfare assistance
- Right of privacy
- Specialized courts
- Tax administration and collection, taxpayers
- Tax treatment of families
- Taxation
- Taxation of foreign income
- Telephone and wireless communication
Text 1
Each version as it was printed, newest first.
- Sep 17, 2026Reported to 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.
