JOIN

Provision Effective 2016 2017 2018 2019 2020 2021 2022 2023 2024 

I. Provisions in the Chairman's Mark

1. GAO to study IRS exercise of its authority to

compromise tax matters.................................................. DOE

2. Modification of GAO study concerning opportunity for

hearing by the IRS Office of Appeals............................ DOE

3. GAO study/TIGTA investigation concerning

whistleblower awards..................................................... DOE

4. Extend time limit for contesting IRS levy...................... [1]5. Individuals held harmless on improper levy on

retirement plans.............................................................. [2] ---

6. Electronic record retention............................................. DOE7. Return preparation programs for low-income

taxpayers........................................................................ DOE

8. Limit redisclosures and uses of consent-based

disclosures of tax return information.............................. dma DOE

9. Equitable relief from joint liability clarified.................. rfrpoofa DOE

10. Mandatory e-filing by exempt organizations.................. generally tyba DOE11. Sense of the Senate to revise Hatch Act to designate

all IRS, Treasury, and Chief Counsel employees whohandle exempt organization matters as “furtherrestricted”....................................................................... DOE

Total of Provisions in the Chairman's Mark ..........................................

II. Additional Provisions

1. Whistleblower reforms................................................... dma DOE & DOE2. Repeal of substantiation exception for certain

charitable contributions reported by the doneeorganization.................................................................... DOE

3. Modification to user fees requirements for installment

agreements [3]................................................................ [4]

4. TIGTA review of IRS audit criteria............................... DOE - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Presently Unavailable - - - - - - 

SCHEDULED FOR MARKUP BY THE COMMITTEE ON FINANCE ON APRIL 20, 2016

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - 

ESTIMATED REVENUE EFFECTS OF THE CHAIRMAN'S MODIFICATION TO THE CHAIRMAN'S MARK OF

Fiscal Years 2016 - 2026

[Millions of Dollars] 

THE "TAXPAYER PROTECTION ACT OF 2016,"

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - 
Page 2

Provision Effective 2016 2017 2018 2019 2020 2021 2022 2023 2024 

5. Prohibition on rehiring former employees who were

involuntarily separated for misconduct.......................... [5]

6. Authority to remove or transfer senior executives who

were involuntarily separated for misconduct................. DOE

7. Prohibit the use of IRS funds for political

targeting......................................................................... DOE

8. Limit participation of third-party contractors when

IRS takes sworn testimony pursuant to a summons....... DOE [6] -5 -10 -11 -11 -12 -12 -13 -13 

9. Require Internal Revenue Service to notify exempt

organizations before revoking exempt status for failingto file information returns.............................................. narrtbfa 12/31/15

10. IRS Future State Accountability and Transparency

Act.................................................................................. wioyo DOE

11. Require the IRS to give sufficient notice to

Congress before closing a walk-in center orTaxpayer Assistance Centers (TACs)............................ DOE

12. Sole point of contact for identity theft victims............... DOE13. Help taxpayers guard against the IRS phone scam......... DOE14. Help taxpayers guard against the so-called IRS phone

scam............................................................................... DOE

15. Recovery of certain improperly withheld severance

payments........................................................................ DOE --- [6] [6] --- --- --- --- --- --

16. GAO study of Federal employee wage and tax

withholding reporting to State tax agencies................... DOE

Total of Additional Provisions ..................................................... [6] -5 -10 -11 -11 -12 -12 -13 -13 

 NET TOTAL ....................................................................................... [6] -5 -10 -11 -11 -12 -12 -13 -13 

Joint Committee on Taxation -------------------------------------- NOTE: Details may not add to totals due to rounding. The date of enactment is assumed to be July 1, 2016.Legend for "Effective" column: 

dma = disclosures made after narrtbfa = notices and returns required rfrpoofa = requestDOE = date of enactment to be filed after tyba = taxable yea

wioyo = within on

[1] Effective for levies made after the date of enactment; and levies made on or before the date of enactment provided that the two nine-month periods have not expired as [2] Effective for levied amounts, and interest thereon, returned to individuals after December 31, 2016.[3] Estimate provided by the staff of the Joint Committee on Taxation and the Congressional Budget Office.[4] Effective for agreements entered into on or after the date that is 60 days after the date of enactment.[5] Effective with respect to any employee removed from employment before, on or after the date of enactment. [6] Loss of less than $500,000.

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - -