zli12321/Bills huggingface dataset:
Autofill Act of 2015

Amends the Internal Revenue Code to require the Department of the Treasury to: (1) establish a program to allow taxpayers to download income tax forms that are populated with tax return information (e.g., wages, withholding, and self-employment income) previously reported to Treasury for the taxable year; (2) establish standards by October 31, 2015, for data download to tax preparation software; and (3) provide, not later than February 15, 2016, and annually thereafter, on the website of Treasury a secure function that allows a taxpayer to download, as both a printable document file and in a form suitable for input to automatic tax preparation software, the 1040, 1040A, and 1040EZ forms that are populated with tax return information previously reported to Treasury. Establishes deadlines for reporting tax return information to Treasury and for making such information available for populating tax returns.

Date: 2015-04-13
Topic: Government Operations (Tax Administration)
Subject: Taxation
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 to persons 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.

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.

Date: 2015-04-14
Topic: Government Operations (Tax Administration)
Subject: Taxation
No Bonuses for Tax Delinquent IRS Employees Act of 2015

 Prohibits the payment of any performance award (including, but not limited to, bonuses, step increases, and time off) to an employee of the Internal Revenue Service who owes an outstanding federal tax debt.

Date: 2015-04-15
Topic: Government Operations (Tax Administration)
Subject: Government operations and politics
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.

Date: 2015-04-21
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2015-04-22
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2015-05-14
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2015-05-20
Topic: Government Operations (Tax Administration)
Subject: Taxation
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).

Date: 2015-06-09
Topic: Government Operations (Tax Administration)
Subject: Taxation
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).

Date: 2015-06-18
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2015-07-22
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2015-07-29
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2015-07-29
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2015-09-24
Topic: Government Operations (Tax Administration)
Subject: Government operations and politics
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.

Date: 2015-10-01
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2015-10-07
Topic: Government Operations (Tax Administration)
Subject: Taxation
(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.

Date: 2015-10-08
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2015-10-28
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2015-10-28
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2015-11-04
Topic: Government Operations (Tax Administration)
Subject: Labor and employment
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.

Date: 2015-11-19
Topic: Government Operations (Tax Administration)
Subject: Government operations and politics
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.

Date: 2015-12-01
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2016-03-10
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2016-03-22
Topic: Government Operations (Tax Administration)
Subject: Taxation
(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.

Date: 2016-03-23
Topic: Government Operations (Tax Administration)
Subject: Government operations and politics
(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.

Date: 2016-04-11
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2016-04-12
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2016-04-14
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2016-04-15
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2016-04-20
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2016-05-19
Topic: Government Operations (Tax Administration)
Subject: Taxation
(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.

Date: 2016-06-16
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2016-07-11
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2016-07-12
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2016-09-15
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2016-09-21
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2015-01-08
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2015-01-16
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2015-01-28
Topic: Government Operations (Tax Administration)
Subject: Crime and law enforcement
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.

Date: 2015-03-24
Topic: Government Operations (Tax Administration)
Subject: Taxation
(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."

Date: 2015-04-14
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2015-04-14
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2015-04-15
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2015-04-15
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2015-04-15
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2015-04-15
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2015-04-15
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2015-06-18
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2015-07-09
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2015-08-05
Topic: Government Operations (Tax Administration)
Subject: Finance and financial sector
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.

Date: 2015-10-28
Topic: Government Operations (Tax Administration)
Subject: Government operations and politics
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.

Date: 2015-11-05
Topic: Government Operations (Tax Administration)
Subject: Government operations and politics
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.

Date: 2015-11-05
Topic: Government Operations (Tax Administration)
Subject: Government operations and politics
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.

Date: 2015-12-02
Topic: Government Operations (Tax Administration)
Subject: Government operations and politics
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.

Date: 2016-01-12
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2016-02-25
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2016-04-07
Topic: Government Operations (Tax Administration)
Subject: Crime and law enforcement
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.

Date: 2016-04-13
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2016-04-13
Topic: Government Operations (Tax Administration)
Subject: Taxation
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.

Date: 2016-04-18
Topic: Government Operations (Tax Administration)
Subject: Taxation