jiayi-li23/proxann_data huggingface dataset:
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2015-04-21 00:00:00

Protecting American Taxpayers from Fraud Act of 2015

This bill directs the Department of the Treasury to develop referral procedures for, and establish a liaison to, tax preparation firms to seek recovery of refunds for taxpayers defrauded by employees or agents of such firms. In developing such procedures, Treasury shall ensure that there is coordination among the following Internal Revenue Service (IRS) entities: (1) the Taxpayer Advocate Service, (2) the Wage & Investment Division, (3) Criminal Investigation, (4) the Office of Chief Counsel, (5) the Return Preparer Office, and (6) the Office of Professional Responsibility.

The bill also directs Treasury to develop comprehensive guidance for the treatment by IRS of all claims for refunds relating to tax return preparer fraud. Such guidance must provide a clear description of the rights and responsibilities of taxpayers with respect to actions taken by the taxpayer to minimize loss from tax preparer fraud, to receive restitution, and to substantiate a claim of fraud.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2015-04-22 00:00:00

Taxpayer Economic Hardship Protection Act of 2015 

This bill requires the Internal Revenue Service to take certain actions to protect taxpayers in economic hardship from a tax levy, including the adoption of procedures and guidelines that consider the possibility that a taxpayer is in economic hardship before issuing a levy.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2015-05-14 00:00:00

Refundable Child Tax Credit Eligibility Verification Reform Act of 2015 

 Amends the Internal Revenue Code, with respect to the child tax credit, to require taxpayers claiming such credit to provide their social security numbers on their tax returns.

Prohibits taxpayers who improperly claimed such credit in a previous year from claiming such credit during a disallowance period of: (1) 2 years for claims made with reckless or intentional disregard of rules governing such credit, or (2) 10 years for fraudulent claims.

Requires the Department of the Treasury to prescribe a form for completion by paid income tax preparers in connection with claims for the refundable portion of the child tax credit. Imposes a penalty on preparers who fail to comply with due diligence requirements for claiming the refundable portion of the credit.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2015-05-20 00:00:00

ITIN Reform Act of 2015

 Amends the Internal Revenue Code to authorize the Department of the Treasury to issue an individual taxpayer identification number (ITIN) to an individual only if such individual: (1) submits an application for an ITIN in person at an Internal Revenue Service (IRS) taxpayer assistance center with required documentation, or (2) submits an application in person outside of the United States to an IRS employee or a designee of Treasury at a U.S. diplomatic mission or consular post with required documentation. Exempts from such requirements: (1) the spouse, or the dependents, without a social security number of a taxpayer who is a member of the U.S. Armed Forces, and (2) nonresident aliens claiming tax treaty benefits.

Requires the Treasury Inspector General for Tax Administration to audit, on a biennial basis, the IRS program for issuance of ITINs pursuant to this Act and report to Congress on such audit.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2015-06-09 00:00:00

Sunlight for Unaccountable Non-profits Act or the SUN Act

Amends the Internal Revenue Code to require: (1) the annual tax return information for tax-exempt organizations and deferred compensation plans to be made available to the public at no charge and in an open structured data format that is processable by computers, with the information easy to find, access, reuse, and download in bulk; and (2) the disclosure of the names and addresses of contributors of $5,000 or more to tax-exempt organizations that participate or intervene in political campaigns on behalf of, or in opposition to, any candidate for public office.

Authorizes the Internal Revenue Service to withhold from public inspection any social security account number included on the information return of a tax-exempt organization (i.e., Form 990).
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2015-06-18 00:00:00

Partnership Audit Simplification Act of 2015

 Amends the Internal Revenue Code to revise rules for audits of large for-profit partnerships (partnerships with more than 100 partners). Repeals existing audit rules under Chapter 1 and Chapter 63 of the Internal Revenue Code. Allows partnerships with 100 or fewer partners to elect not to be covered by this provisions of this Act.

Provides that items of partnership income, gain, loss, deductions, or credits shall be determined at the partnership level, instead of for each individual partner. Makes adjustments to partnership taxes applicable in the tax year in which such adjustments are finalized.

Sets forth new procedures for notifying a partnership of an audit or an adjustment of partnership taxes. Requires partnerships to participate in an audit through a designated partnership representative.

Allows partnerships to include audit adjustments on tax returns for the year in which such adjustments are finalized. Provides for the collection of additional taxes resulting from an audit and tax penalties from the partnership, instead of from individual partners. 

Permits partnerships to request judicial review of audit adjustments by filing a petition with the Tax Court, a district court, or the Court of Claims. Grants such courts jurisdiction to determine all items of income, gain, loss, deduction, or credit of the partnership. Establishes a three-year limitation period for making adjustments to partnership tax returns, except for a false or fraudulent partnership return with intent to evade tax or no return filed (no limitation).
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2015-07-22 00:00:00

Tax Administration Integrity Act 

This bill amends the Internal Revenue Code to prohibit the Internal Revenue Service (IRS) from hiring any contractors or designating other non-IRS employees to receive summoned books, papers, records, or other data and to take summoned testimony under oath.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2015-07-29 00:00:00

Reducing Tax Preparation Burdens for American Investments and Repairs Act

This bill directs the Department of the Treasury to amend Treasury regulations relating to the election of a taxpayer to expense in the current taxable year certain depreciable business assets that would otherwise be capitalized and depreciated over a period of time. Current regulations provide for a safe harbor rule that allows expensing of such assets that do not exceed $500 per invoice for taxpayers without applicable financial statements. This bill would increase the safe harbor threshold to $2,500 per invoice for such taxpayers for taxable years beginning after 2015.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2015-07-29 00:00:00

This bill amends the Internal Revenue Code to: (1) direct the Internal Revenue Service to ensure that all procedures and questions used to determine eligibility for the earned income tax credit, the child tax credit, and the American Opportunity, Hope Scholarship, and Lifetime Learning tax credits are substantially the same regardless of the method used for preparing and filing a tax return; and (2) extend the due diligence requirement for determining eligibility for the earned income tax credit to tax return preparers who prepare returns claiming such other tax credits.
Topic: Government Operations — Tax Administration
Subject: Government operations and politics
Date: 2015-09-24 00:00:00

This bill denies the Internal Revenue Service (IRS) authority to grant official time to:

 any IRS employee representing an exclusive representative in the negotiation of a collective bargaining agreement, or any employee in an appropriate unit represented by such an exclusive representative.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2015-10-01 00:00:00

This bill amends the Internal Revenue Code to require the Internal Revenue Service to mail paper income tax forms (and related instructions) to taxpayers who file paper returns not later than 31 days after the close of such taxpayer's next taxable year.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2015-10-07 00:00:00

1099 Filing Simplification Act

This bill directs the Internal Revenue Service (IRS) to provide taxpayers with online access to IRS resources and guidance that will allow them to: (1) prepare and file (in batches of not more than 50) Forms 1099, (2) prepare Forms 1099 for distribution to recipients other than the IRS, and (3) create and maintain necessary taxpayer records. The online resources and guidance must be available within one year after the enactment of this Act specifically to help taxpayers prepare and file Forms 1099-MISC.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2015-10-08 00:00:00

(This measure has not been amended since it was reported to the House on April 18, 2016. The summary of that version is repeated here.)

Ensuring Integrity in the IRS Workforce Act of 2016

(Sec. 2) This bill amends the Internal Revenue Code to prohibit the Internal Revenue Service (IRS) from rehiring any individual who was previously employed by the IRS but was removed for misconduct or whose employment was terminated for cause.

(Sec. 3) No additional funds are authorized to carry out this bill.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2015-10-28 00:00:00

Taxpayer Receipt Act

This bill amends the Internal Revenue Code to require the Department of the Treasury to provide every taxpayer who files an individual income tax return for any taxable year an itemized tax receipt showing: (1) the proportionate allocation of the taxpayer's payment in such year among major expenditure categories of the federal budget (e.g., social security, national defense, Medicare and other federal health programs, low-income assistance programs, unemployment benefits, net interest on the federal debt, and other federal programs); and (2) the amount of the federal debt at the end of the fiscal year and the amount of additional borrowing by the federal government in such fiscal year for each legal U.S. resident.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2015-10-28 00:00:00

Information Reporting Simplification Act of 2015 

This bill amends the Internal Revenue Code, with respect to penalties for filing erroneous tax returns, to set forth a safe harbor rule for errors on tax information returns and payee statements. If any such return or statement has one or more incorrect dollar amounts, but no single amount in error differs from the correct amount by more than $100, and no single amount reported for tax withheld on any information return differs from the correct amount by more than $25, then no correction shall be required and such return or statement shall be treated as having been filed with all of the correct required information.
Topic: Government Operations — Tax Administration
Subject: Labor and employment
Date: 2015-11-04 00:00:00

Retirement Choice Protection Act of 2015

This bill amends Reorganization Plan No. 4 of 1978 to transfer from the Department of Labor to the Department of the Treasury regulatory authority for Individual Retirement Accounts (IRAs), retirement annuities, Simplified Employee Pensions, and Simple IRAs.

The bill amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA) to establish a best interest standard for fiduciaries who provide advice to investors in IRAs and plans not subject to ERISA. The best interest standard allows a financial advisor to make investment recommendations and receive compensation with respect to certain financial products, including proprietary products, if such advisor makes certain required disclosures.
Topic: Government Operations — Tax Administration
Subject: Government operations and politics
Date: 2015-11-19 00:00:00

Preventing Unionization of Revenue Service Employees Act or the PURSE Act 

This bill excludes employees of the Internal Revenue Service from provisions of federal personnel law allowing federal employees to organize, bargain collectively, and participate in labor organizations.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2015-12-01 00:00:00

Tax Return Preparer Competency Act of 2015 

This bill grants the Department of the Treasury authority to regulate the practice of tax return preparers and to sanction preparers for incompetency or misconduct. The bill also imposes minimum competency standards for tax return prepares and requires Treasury to make publicly available a database identifying qualified tax return preparers.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2016-03-10 00:00:00

Refundable Child Tax Credit Eligibility Verification Reform Act of 2016

(Sec. 2) This bill amends the Internal Revenue Code to require taxpayers who are claiming the refundable portion of the child tax credit to include their social security account number on their tax return.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2016-03-22 00:00:00

Volunteer Income Tax Assistance (VITA) Act 

This bill directs the Internal Revenue Service to establish a Community Volunteer Income Tax Assistance Matching Grant Program (VITA grant program) for the development, expansion, or continuation of volunteer tax preparation programs to assist low-income taxpayers and members of underserved populations.

The bill establishes the National Center to Promote Quality, Excellence, and Evaluation in Volunteer Income Tax Assistance. The Center shall: (1) promote the adoption of a universally accessible volunteer training platform for the preparation of federal income tax returns, (2) provide technical assistance to tax return preparation program managers, (3) identify and disseminate best practices related to tax site management, (4) support outreach and marketing efforts, and (5) provide evaluation of programs and activities funded under this Act.
Topic: Government Operations — Tax Administration
Subject: Government operations and politics
Date: 2016-03-23 00:00:00

(This measure has not been amended since it was reported to the House on April 18, 2016. The summary of that version is repeated here.)

IRS Oversight While Eliminating Spending (OWES) Act of 2016

(Sec. 2) This bill requires the Internal Revenue Service to deposit fees for services in the general fund of the Treasury and prohibits the expenditure of such fees unless an appropriations Act provides for such expenditure.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2016-04-11 00:00:00

(Sec. 1) This bill prohibits the Department of the Treasury from paying a bonus, award, or similar cash payment to any Internal Revenue Service (IRS) employee until Treasury develops and submits to Congress a comprehensive customer service strategy that has been reviewed and approved by the Treasury Inspector General for Tax Administration.

 The strategy must include: (1) appropriate telephone and correspondence levels of service; (2) a thorough assessment of which services the IRS can shift to self-service options; and (3) proposals to improve customer service over the short-term, the medium-term, and the long-term.

In developing the strategy, Treasury must consult with the National Taxpayer Advocate.

Treasury must submit semiannual reports to Congress on the status of its customer service strategy and actions taken to improve customer service.

(Sec. 2) No additional funds are authorized to be appropriated or otherwise made available to carry out this bill.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2016-04-12 00:00:00

Taxpayer Protection Act of 2016 

This bill amends the Internal Revenue Code to establish additional requirements and procedures for collecting taxes, regulating tax preparers, responding to identity theft, and assisting low-income taxpayers.

The bill repeals the authority of the Internal Revenue Service (IRS) to contract with private companies to collect federal tax debts. It also excludes from the gross income of an individual up to $10,000 of income from the discharge of a debt over the individual's lifetime.

The bill requires the statute of limitations for a taxpayer's case to continue to run during a pending application for assistance from the National Taxpayer Advocate.

The bill also:

 establishes limitations on IRS levies of retirement accounts, suspends the time limit for returning wrongfully levied property if a taxpayer is financially disabled, increases the grace period for withdrawing a frivolous return, and repeals the requirement to submit a partial payment with an offer-in-compromise to settle a tax liability. The IRS must notify victims of identity theft regarding an unauthorized use of the taxpayer's identity or the filing of criminal charges regarding the use of the identity.

The IRS must also: (1) permit its employees to refer taxpayers to low-income taxpayer clinics, and (2) notify taxpayers who are eligible for the Earned Income Tax Credit.

The IRS may regulate paid tax return preparers and disclose returns or return information necessary to publish decisions related to tax return preparer misconduct.

The bill provides additional funding to the IRS for Taxpayer Services and increases the funding that the IRS may allocate to low-income taxpayer clinics.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2016-04-14 00:00:00

Free File Act of 2016 

This bill requires the Department of the Treasury to continue to operate the Internal Revenue Service (IRS) Free File Program.

The program must work with state government agencies to enhance and expand the use of the program, while continuing to:

 provide free commercial-type online individual income tax preparation and electronic filing services to the lowest 70% of taxpayers by income; provide all taxpayers (regardless of income) with a basic, online electronic fillable forms utility; and work with the private sector to provide the free tax preparation and electronic filing services. Treasury must work with the private sector through the program to identify and implement innovative new program features to improve and simplify the taxpayer's experience with completing and filing individual income tax returns.

The IRS and members of the tax software and electronic industry involved in the program must support and promote improvements within the program by mutually testing, piloting, and offering innovative solutions to:

 simplify the tax system, reduce compliance and reporting burdens, increase tax return accuracy through financial data authentication, strengthen the tax system against fraud through cybersecurity collaboration, avoid duplication, and maximize the use of electronic technology.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2016-04-15 00:00:00

Individual Refund Security Act 

This bill amends the Internal Revenue Code to prohibit tax refunds from being issued to prepaid debit cards, unless: (1) the Department of the Treasury has verified the identity of the account holder, and (2) the refund is issued no earlier than 21 days after the date on which the tax return is filed. Treasury must conduct the verification required by this bill in the same manner that is used to verify the identity of account holders suspected of being victims of identity theft.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2016-04-20 00:00:00

Clarify Workers Misclassification in the Construction Industry Act 

This bill requires the Department of the Treasury to initiate an enforcement initiative to increase tax compliance in the construction industry.

The initiative must include:

 consultations with industry experts and leaders on its scope and priorities, targeted tax audits of major construction contractors that may not be in compliance with federal tax laws, civil and criminal tax enforcement actions under existing authorities, and educational efforts aimed at increasing voluntary tax compliance in the construction industry. Treasury must promulgate rules and issue guidance to reclassify individuals who are not currently being treated as employees consistent with the proper classification of employees under common law standards within the construction industry.

In implementing this bill, Treasury must: (1) reassign personnel and resources from other activities to carry out this bill, and (2) report to Congress on the implementation and recommendations for further congressional action.

The Government Accountability Office must study the various forms of tax fraud (including employee misclassification) in the construction industry, efforts to combat fraud, and recommendations for further action.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2016-05-19 00:00:00

CI Realignment Act 

This bill establishes a Bureau of Criminal Investigation within the Department of the Treasury and transfers the functions, personnel, assets, and obligations of the Internal Revenue Service's (IRS's) Criminal Investigation Division to the new bureau.

Treasury must provide a semi-annual report to Congress on: (1) the cases the IRS referred to the bureau, and (2) the cases the bureau referred to the Department of Justice.

The bill amends the Internal Revenue Code to permit the disclosure of returns and return information to employees and officers of the bureau for tax administration purposes.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2016-06-16 00:00:00

(This measure has not been amended since it was reported to the House on September 9, 2016. The summary of that version is repeated here.)

Clyde-Hirsch-Sowers RESPECT Act or the Restraining Excessive Seizure of Property through the Exploitation of Civil Asset Forfeiture Tools Act 

This bill revises the authority and procedures that the Internal Revenue Service (IRS) uses to seize property that has been structured to avoid Bank Secrecy Act (BSA) reporting requirements.

(Sec. 2) The IRS may only seize property it suspects has been structured to avoid BSA reporting requirements if the property was derived from an illegal source or the funds were structured for the purpose of concealing the violation of a criminal law or regulation other than structuring transactions to evade BSA reporting requirements.

Within 30 days of seizing property, the IRS must: (1) make a good faith effort to find all owners of the property, and (2) notify the owners of the post-seizure hearing rights established by this bill. The IRS may apply to a court for one 30-day extension of the notice requirement if it can establish probable cause of an imminent threat to national security or personal safety.

If the owner of the property requests a court hearing within 30 days after the date on which notice is provided, the property must be returned unless the court holds a hearing within 30 days after notice is provided and finds that there is probable cause to believe that the property was derived from an illegal source or the funds were structured to conceal the violation of a criminal law or regulation other than a structuring violation.

(Sec. 3) The bill amends the Internal Revenue Code to exclude from gross income any interest received from the federal government in connection with an action to recover property seized by the IRS pursuant to a claimed violation of the structuring provisions of the BSA.