Taxpayer First Act of 2018

Bill: 115-hr-7227
Sponsor: Rep. Jenkins, Lynn [R-KS-2]
Introduced: 2018-12-10 in the House
Policy area: Taxation
Subjects: 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
User charges and fees

Summary:
action_date: 2018-12-10
text: 

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.
 


Legislative actions:
action_date: 2018-12-20
text: Received in the Senate.
action_date: 2018-12-20
text: Motion to reconsider laid on the table Agreed to without objection.
action_date: 2018-12-20
text: 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)
action_date: 2018-12-20
text: 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)
action_date: 2018-12-20
text: Considered as unfinished business. (consideration: CR H10435)
action_date: 2018-12-20
text: 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.
action_date: 2018-12-20
text: DEBATE - The House proceeded with forty minutes of debate on H.R. 7227.
action_date: 2018-12-20
text: Considered under suspension of the rules. (consideration: CR H10402-10414)
action_date: 2018-12-20
text: Mr. Rice (SC) moved to suspend the rules and pass the bill, as amended.
action_date: 2018-12-10
text: 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.
action_date: 2018-12-10
text: 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.
action_date: 2018-12-10
text: Introduced in House
action_date: 2018-12-10
text: Introduced in House