jiayi-li23/proxann_data huggingface dataset:
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2016-07-11 00:00:00

IRS Data Verification Modernization Act of 2016 

This bill specifies requirements for Internal Revenue Service (IRS) programs to disclose returns and return information to confirm a taxpayer's income for a legitimate business purpose.

The IRS must ensure that the disclosure process is: (1) conducted entirely through fully automated and electronic means accessible through the Internet, and (2) able to be completed in as close to real-time as is practicable. In establishing the program, the IRS must, to the extent practicable, use resources in operation or in development at the IRS.

Recipients authorized to receive returns or return information on behalf of taxpayers must maintain adequate security to protect the information being disclosed.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2016-07-12 00:00:00

Taxpayer Identity Protection and Alert Act of 2016 

This bill requires the Internal Revenue Service (IRS) to submit to Congress a report including: (1) an assessment of the feasibility of notifying a taxpayer when a return (including any claim for a credit or a refund) has been filed for the taxpayer, and (2) recommendations with respect to any infrastructure or other changes that would facilitate the notification process. The assessment must include the feasibility of transmitting the notification using the contact information on file with the IRS in addition to any contact information provided in the return.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2016-09-15 00:00:00

National Debt and Taxation Transparency Act of 2016

This bill directs the Department of the Treasury to provide each individual who has a valid Social Security number, who received a Form W-2 in the previous taxable year, and who has filed a tax return in any previous taxable year (eligible individual) with a taxpayer account statement.

Beginning on October 1, 2017, Treasury must provide the statement to eligible individuals upon request. For individual income tax returns after 2019, Treasury must include the statement in the instructions for the returns.

The taxpayer account statement shall include: (1) a summary of the most recent Financial Report of the U.S. government, including the Statement of Long Term Fiscal Projections; (2) a calculation by Treasury of the eligible individual's share of the total obligations of the federal government; and (3) a 30-year calculation of the proportional increase in the federal income tax rates necessary to entirely finance the current fiscal path of the federal government, assuming there are no changes in current fiscal policy and no budget deficit.

Within five years of enactment of this bill, Treasury must also provide an estimate of the marginal tax rate and the income and payroll tax liability of the individual under the assumptions stated above.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2016-09-21 00:00:00

Transparent Recognition of Unjustified Tax Hoarding in Government Act of 2016 or the TRUTH in Government Act of 2016 

This bill repeals provisions of the Internal Revenue Code requiring the withholding of income, Social Security, and railroad retirement taxes from wages.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2015-01-08 00:00:00

Taxpayer Protection and Preparer Proficiency Act of 2015 

This bill gives the Secretary of the Treasury the authority to regulate the practice of tax return preparers and to sanction preparers for incompetency or misconduct.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2015-01-16 00:00:00

Taxpayer Accountability Act 

Requires the Internal Revenue Service: (1) to provide a substantive written response (not merely an acknowledgment letter) to any written correspondence from a taxpayer not later than 30 days after receiving such correspondence; (2) within 30 days after disclosing taxpayer information to any federal, state, or local governmental entity, to provide to the taxpayer a written notification describing the information, to whom it was disclosed, and when it was disclosed; and (3) to conclude any audit of an individual taxpayer not later than 1 year after the audit is initiated and to not assess any tax with respect to such audit after it is concluded.
Topic: Government Operations — Tax Administration
Subject: Crime and law enforcement
Date: 2015-01-28 00:00:00

Amends the federal criminal code to impose a fine and/or prison term of up to 10 years on any officer or employee of the Internal Revenue Service (IRS) who willfully acts with the intent to injure, oppress, threaten, intimidate, or single out and subject to undue scrutiny for purposes of harassment any person or organization in any state: (1) based solely or primarily on the political, economic, or social positions held or expressed by such person or organization; or (2) because such person or organization has expressed a particular political, economic, or social position using any words or writing allowed by law.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2015-03-24 00:00:00

This bill directs the Internal Revenue Service to implement security measures, including the use of security questions, in the electronic tax return filing process to prevent tax refund fraud from being perpetrated through electronic identity theft.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2015-04-14 00:00:00

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Permits any enrolled agent properly licensed to represent taxpayers before the Internal Revenue Service to use the credentials or designation of "enrolled agent," "EA," or "E.A."
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2015-04-14 00:00:00

Tax Refund Protection Act of 2015

This bill amends the Internal Revenue Code to direct the Department of the Treasury to establish a program to license or certify and regulate tax return preparers. The program must: (1) require that the tax return preparer demonstrate good character, good reputation, necessary qualifications to enable the preparer to provide valuable service as a tax return preparer, and competency; (2) require preparers to make certain disclosures relating to fees charged for tax preparation and the average amount of time expected to receive a tax refund; and (3) authorize Treasury to take enforcement action against a tax return preparer for incompetency or wrongdoing.

The bill also amends the Consumer Financial Protection Act of 2010 to require the Consumer Financial Protection Bureau (CFPB) to regulate refund anticipation payment arrangements. A refund anticipation payment arrangement is defined as an arrangement under which, in exchange for tax preparation services, a taxpayer agrees to pay a fee or interest upon receipt of a tax refund to a preparer or lender either by a direct payment to a preparer or lender or by direct deposit to a designated account. The CFPB shall require tax return preparers to provide a disclosure statement to a consumer about the arrangement and shall promulgate regulations that require preparers to comply with the disclosure requirements of the Truth in Lending Act. A certified public accountant who is offering to perform customary and usual accounting activities is exempted from such regulation.

Finally, the bill allows an income tax refund requested on a tax return prepared by an income tax preparer to be split between the preparer and the taxpayer and prohibits the treatment of such a split as disreputable conduct merely because the taxpayer requested such split.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2015-04-15 00:00:00

Simpler Tax Filing Act of 2015

Expresses the sense of Congress that the Internal Revenue Service should begin offering pre-prepared tax returns to as many taxpayers as possible by tax year 2020.

Requires the Department of the Treasury to report to the House Ways and Means Committee and the Senate Finance Committee on actions necessary to achieve the goal of offering pre-prepared tax returns to taxpayers by tax year 2020, with an analysis of the budgetary, administrative, and legislative barriers to achieving such goal, including the amount of appropriations that would be required.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2015-04-15 00:00:00

Prevent Targeting at the IRS Act

Amends the Internal Revenue Service Restructuring and Reform Act of 1998 to expand existing grounds for termination of the employment of an Internal Revenue Service employee to include performing, delaying, or failing to perform (or threatening to perform, delay, or fail to perform) any official action (including any audit) with respect to a taxpayer for purpose of extracting personal gain or benefit or for a political purpose.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2015-04-15 00:00:00

Taxpayer Bill of Rights Act of 2015

Amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to ensure that IRS employees are familiar with and act in accord with taxpayer rights, including the right to be informed, to quality service, to pay no more than the correct amount of tax, to challenge the position of IRS and to be heard, to appeal an IRS decision to an independent forum, to finality, to privacy, to confidentiality, to retain representation, and to a fair and just tax system.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2015-04-15 00:00:00

Taxpayer Bill of Rights Act of 2015

This bill amends the Internal Revenue Code to direct the Commissioner of the Internal Revenue Service (IRS) to ensure that all IRS employees are familiar with and act in accordance with taxpayer rights, including: (1) the right to be informed, including through reasonable access to tax forms and instructions and to written guidance that is accessible, consistent, written in plain language and easy to understand; (2) the right to be treated fairly, professionally, and courteously by IRS employees; (3) the right to pay no more than the correct amount of tax; (4) the right to challenge the position of the IRS and to be heard; (5) the right to appeal a decision of the IRS in an independent forum; (6) the right to finality, privacy, and confidentiality; (7) the right to retain representation; and (8) the right to a fair and just tax system that does not target individuals or organizations based upon their beliefs.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2015-04-15 00:00:00

Prohibits the use of any funds by the Internal Revenue Service to target citizens for exercising any right guaranteed under the First Amendment to the Constitution.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2015-06-18 00:00:00

Motorsports Fairness and Permanency Act

Amends the Internal Revenue Code to make permanent the classification, for depreciation purposes, of any motorsports entertainment complex as seven-year property.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2015-07-09 00:00:00

Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2015

Amends the Internal Revenue Code to expand the availability of the declaratory judgment legal remedy to all organizations that are currently classified as tax-exempt (currently, limited to "c-3" charitable, religious, or educational organizations) and to religious and apostolic organizations, for purposes of determining the initial or continuing qualification of such organizations for a tax exemption.
Topic: Government Operations — Tax Administration
Subject: Finance and financial sector
Date: 2015-08-05 00:00:00

SBIC Advisers Relief Act of 2015

Amends the Investment Advisers Act of 1940 to exempt specified advisers of small business investment companies (SBICs) from certain: (1) Securities and Exchange Commission (SEC) registration requirements with respect to the provision of investment advice relating to venture capital funds, and (2) SEC registration and reporting requirements with respect to assets under management of private funds.

Provides the same exemption with respect to any state or local law requiring the registration, licensing, or qualifications of investment advisers.
Topic: Government Operations — Tax Administration
Subject: Government operations and politics
Date: 2015-10-28 00:00:00

No Bonuses for Tax Cheats Act

This bill prohibits the Department of the Treasury from providing any discretionary performance award to any employee of the Internal Revenue Service (IRS) with respect to whom there is substantial evidence of misconduct or a seriously delinquent tax debt. Treasury shall consider such a denial or withholding of a discretionary performance award as an action necessary to protect the integrity of the IRS, for purposes of any collective bargaining agreement.
Topic: Government Operations — Tax Administration
Subject: Government operations and politics
Date: 2015-11-05 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: Government operations and politics
Date: 2015-11-05 00:00:00

End the Partisan IRS Culture Act or the EPIC 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: Government operations and politics
Date: 2015-12-02 00:00:00

IRS Accountability Act of 2015

This bill amends the Internal Revenue Service Restructuring and Reform Act of 1998 to allow the removal or transfer of an Internal Revenue Service (IRS) senior executive employee based on performance or misconduct. The IRS must submit written notice to certain congressional committees of the removal or transfer of an employee and the reason for such removal or transfer. The bill provides for an expedited appeal of a removal or transfer to the Merit Systems Protection Board.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2016-01-12 00:00:00

Ensuring Integrity in the IRS Workforce Act of 2016

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.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2016-02-25 00:00:00

Biased IRS Audit Systems Prevention Act 

This bill directs the Internal Revenue Service (IRS) to: (1)  provide a taxpayer who is selected for an audit sufficient information regarding the reason the taxpayer's return was selected for an audit and to preserve such information for review; (2) document and record how many returns are selected for audit based on randomized selection, scoring under the Discriminant Index Function System, a determination by an IRS examiner, and other methodologies; and (3) repurpose resources for the National Research Program (taxpayer data collection program) to combat tax refund fraud and identity theft.

The bill prohibits the IRS from conducting any audit, investigation, or examination of a taxpayer that is primarily for research purposes.
Topic: Government Operations — Tax Administration
Subject: Crime and law enforcement
Date: 2016-04-07 00:00:00

Tax Return Identity Theft Protection Act of 2016

This bill amends the federal criminal code to establish enhanced penalties for tax return identity theft crimes and other related fraud, including those committed against members of certain vulnerable and targeted groups.

Additionally, the bill modifies the state of mind requirement in identity theft prosecutions to eliminate the need to prove that a defendant knew that the means of identification belonged to another person.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2016-04-13 00:00:00

Tax Filing Simplification Act of 2016 

This bill amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to establish and operate the following programs free of charge:

 online tax preparation and filing software, a program for taxpayers to download third-party provided return information relating to individual income tax returns, and a program to permit individuals with simplified tax situations to elect to have the IRS prepare their returns. The IRS may not enter into any agreement which restricts its legal right to provide tax return preparation services, software, or tax return filing services. An individual participating in the programs established by this bill must verify their identity to the satisfaction of the IRS.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2016-04-13 00:00:00

Refund to Rainy Day Savings Act 

This bill requires the Department of the Treasury to establish and implement a Refund to Rainy Day Savings Program to permit a taxpayer to defer payment on 20% of a tax refund to be deposited into a Treasury account, accumulate interest, and disbursed to the taxpayer in six months.

The bill also amends the Assets for Independence Act to reauthorize the Assets for Independence (AFI) federal matched savings program through FY2021 and require appropriations for the program to be reserved for:

 general research and evaluation, grants for AFI innovation projects to expand the availability of matched savings accounts to low-income individuals, and a three-year pilot program to evaluate savings matches for low-income taxpayers. The Department of Health and Human Services (HHS) must establish a three-year matched savings account pilot program to encourage savings by low-income taxpayers. Under the program, HHS may provide grants to qualified entities to match funds saved by low-income taxpayers under the Refund to Rainy Day Savings Program.

Qualified entities for the pilot program include:

 nonprofit organizations, state or local government agencies or tribal governments applying with a nonprofit organization, sites that offer free tax assistance under certain Internal Revenue Service programs, and low-income credit unions and community development financial institutions that work with a local community-based organization to address poverty and the needs of community members for economic independence and stability. HHS must: (1) contract with an independent research organization to evaluate the pilot program, and (2) report annually to Congress on the progress and outcomes of the pilot program.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2016-04-18 00:00:00

This bill amends the Internal Revenue Code to establish new procedures and requirements for administrative appeals of Internal Revenue Service (IRS) deficiency determinations.

If the IRS determines that there is a deficiency with respect to a tax imposed, it may send a notice of deficiency to a taxpayer after:

 the taxpayer has been issued a letter of proposed deficiency that explains the basis for the determination of deficiency and provides an opportunity for administrative review in the IRS Office of Appeals; and either: (1) the time provided in the letter for contacting the office has expired and the taxpayer has not contacted the office, or (2) the office has issued a decision with respect to the deficiency. The bill includes exceptions to these requirements for frivolous tax positions and issues in cases designated for litigation.

The IRS must permit a taxpayer to appeal a deficiency prior to issuing a deficiency notice if 60 or fewer days remain on the statute of limitations and the taxpayer agrees to extend the period for 12 months.

The bill modifies appeals dispute resolution procedures. It also restricts the authority of the IRS to: (1) designate cases for litigation without permitting an appeal, or (2) offer settlement agreements that preclude an appeal.

The bill modifies the authority of the IRS to issue a summons and limits the access that people outside of the IRS have to returns and return information acquired by a summons.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2016-07-12 00:00:00

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Stolen Identity Refund Fraud Prevention Act 

This bill amends the Internal Revenue Code to establish requirements and authorities for the Internal Revenue Service (IRS) related to: (1) preventing identify theft and tax refund fraud, and (2) the electronic filing of tax returns.

With respect to identity theft and tax refund fraud, the IRS must:

 develop and implement guidelines for stolen identity refund fraud cases, provide specified notifications and materials to suspected victims of identity theft, examine certain statements and returns for evidence of employment-related identity theft, and establish procedures to ensure that taxpayers are not penalized for the underreporting of income due to identity theft. The bill also increases civil and criminal penalties associated with identify theft, permits the IRS to transfer funds between accounts to combat tax fraud, and reinstates streamlined critical pay authority for certain IRS information technology positions.

The bill amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to: (1) require the Social Security Administration to annually request certain information from the IRS to ensure the accuracy of records regarding wages and self-employment income, and (2) permit the IRS to access the Department of Health and Human Service's National Directory of New Hires for the purpose of identifying and preventing fraudulent tax return filings and claims for refunds.

The IRS and the Government Accountability Office must submit to Congress specified reports regarding identify theft and tax refund fraud.

With respect to the electronic filing of returns, the IRS must:

 establish a program to issue identity protection personal identification numbers to any individual after the individual's identity has been verified, establish an Internet platform for Form 1099 filings, require electronically prepared paper returns to include a scannable code for converting the form to an electronic format, and verify the identity of individuals opening an e-Services account. The bill also expands the authority of the IRS to require certain taxpayers to file electronic returns.