zli12321/Bills huggingface dataset:
Amends the Internal Revenue Code to authorize the Secretary of the Treasury to prescribe regulations to regulate the conduct of enrolled agents in their practice before the Internal Revenue Service (IRS). Allows properly licensed enrolled agents to use the credentials or designation as "enrolled agent," "EA," or "E.A."

Date: 2013-06-11
Topic: Government Operations (Tax Administration)
Subject: Taxation
Stop Internal Resource Slush Fund Act - Prohibits the transfer or reprogramming of funds made available to the Internal Revenue Service (IRS) if such funds are derived from: (1) fees for services provided by the IRS, (2) discretionary appropriations for salaries and expenses or other personnel and hiring programs, or (3) reimbursable programs. Rescinds any unobligated funds resulting from this Act and directs their return to the general fund of the Treasury for the sole purpose of deficit reduction.

Date: 2013-06-12
Topic: Government Operations (Tax Administration)
Subject: Government operations and politics
IRS Verification Act - Directs the Inspector General for Tax Administration of the Department of the Treasury to audit the Internal Revenue Service (IRS) in accordance with audit criteria in the Inspector General Act of 1978 for the period beginning on January 1, 2010, and ending on the enactment of this Act.

Prohibits the obligation or expenditure of any amounts to carry out the Patient Protection and Affordable Care Act until the report of the IRS audit is submitted to Congress.

Date: 2013-06-14
Topic: Government Operations (Tax Administration)
Subject: Taxation
Taxpayer Transparency and Efficient Audit Act - Requires the Internal Revenue Service (IRS): (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; (3) to provide the taxpayer a written letter explaining why an audit of such taxpayer has taken more than one year to complete; and (4) to use amounts authorized or appropriated outside of this Act to carry out such requirements.

Date: 2013-06-27
Topic: Government Operations (Tax Administration)
Subject: Taxation
Integrity Restoration Strategy Act of 2013 or the IRS Act of 2013 - Provides that if the Internal Revenue Service (IRS) receives an application for recognition of an organizations's tax-exempt status and requests additional information to process such application, the IRS shall: (1) include a due date in the request for providing such additional information (not less than 30 days), (2) conclude that an application is abandoned if no response if received by the due date, and (3) provide a written substantive response to the organization's response to the request for additional information not later than the number of days given to the organization to respond to the IRS request. Deems an application approved if the IRS fails to provide a response within the required time period, unless the IRS demonstrates to a court that the organization does not qualify for tax-exempt status.

Requires the IRS Commissioner to: (1) complete implementation of all recommendations set out in the report of the Inspector General for Tax Administration of the Department of the Treasury titled "Inappropriate Criteria Were Used to Identify Tax-Exempt Applications for Review" and report to Congress; (2) establish new procedures, accountability measures, and supervisory positions to ensure that proper supervision and oversight is provided to all IRS departments; and (3) report to Congress quarterly on such procedures and the employment status of employees found responsible for targeting conservative groups.

Date: 2013-06-27
Topic: Government Operations (Tax Administration)
Subject: Taxation
Stop Playing on Citizen's Cash Act - Prohibits the Internal Revenue Service (IRS) from holding any conference until: (1) the Inspector General for Tax Administration of the Department of the Treasury submits to Congress a report certifying that the IRS has implemented all recommendations set forth in the Inspector General's report titled "Review of the August 2010 Small Business/Self-Employed Division's Conference in Anaheim, California" and describing such implementation; and (2) the IRS is authorized by law to resume holding conferences.

  

Date: 2013-06-27
Topic: Government Operations (Tax Administration)
Subject: Taxation
Imprisonment for Tax Targeting of Americans Act of 2013 - Amends the Internal Revenue Code to provide for a mandatory fine and prison term of five years (currently, not more than five years) for: (1) unauthorized disclosure of tax return and return information and for unlawful solicitation to obtain such information, and (2) unauthorized inspection of tax returns or return information. Imposes a mandatory fine and a prison term of not more than five years for willful oppression under color of law by U.S. revenue officers and employees (currently, a fine or a prison term, or both, may be imposed).

Date: 2013-06-27
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.)

Stop Targeting Our Politics IRS Act or the STOP 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 (IRS) 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: 2013-06-27
Topic: Government Operations (Tax Administration)
Subject: Taxation
IRS Equal Treatment Act of 2013 - Amends the Internal Revenue Code to: (1) require each officer and employee of the Internal Revenue Service (IRS) to substantiate any expense incurred in carrying out official duties and responsibilities, (2) make IRS officers and employees jointly and severally liable for all expenses for which substantiation requirements are not met, and (3) require the Inspector General for Tax Administration of the Department of the Treasury to report annually on a review of the expense substantiation records required by this Act.

Date: 2013-07-11
Topic: Government Operations (Tax Administration)
Subject: Government operations and politics
Amends the Internal Revenue Code to allow a state, on behalf of a local government, to submit to the Secretary of the Treasury notice of a past-due, legally enforceable local tax obligation for offset against a taxpayer's tax refund. Defines "past-due, legally enforceable local tax obligation" as any debt which: (1) resulted from a judgment determining an amount of tax due to a local government; (2) is no longer subject to judicial review; or (3) resulted from a tax imposed by a local government which has been assessed but not collected, the time for redetermination of which has expired, and which has not been delinquent for more than 10 years.

Date: 2013-07-17
Topic: Government Operations (Tax Administration)
Subject: Taxation
Taxpayer Bill of Rights Act of 2013 - Amends the Internal Revenue Code to require the Commissioner of the Internal Revenue Service (IRS) to ensure that IRS employees are familiar with and act in accordance with taxpayer rights, including the right to be informed, to be assisted, to be heard, to pay no more than the correct amount of tax, to an appeal, to certainty, to privacy, to confidentiality, to representation, and to a fair and just tax system.

Date: 2013-07-22
Topic: Government Operations (Tax Administration)
Subject: Taxation
Stop Playing on Citizens' Cash Act - Prohibits the Internal Revenue Service (IRS) from holding any conference until the Inspector General for Tax Administration of the Department of the Treasury submits to Congress a report certifying that the IRS has implemented all recommendations set forth in the Inspector General's report titled "Review of the August 2010 Small Business/Self-Employed Division's Conference in Anaheim, California" and describing such implementation.

  

Date: 2013-07-22
Topic: Government Operations (Tax Administration)
Subject: Taxation
IRS Employee Responsibility Act of 2013 - Makes an officer or employee of the Internal Revenue Service (IRS) personally responsible for payment of any awards or costs of litigation arising from official actions taken by such officer or employee that a court finds were in violation of law, vexatious, frivolous, or in bad faith unless such court finds special circumstances that would make an award unjust.

Date: 2013-08-02
Topic: Government Operations (Tax Administration)
Subject: Taxation
IRS Health Records Privacy Act of 2013 - Prohibits any officer or employee of the Internal Revenue Service (IRS) from inspecting protected health information of any individual (defined as individually identifiable health information transmitted by or maintained in electronic or other form or medium, except for information contained in certain education and employment records) except to the extent that such health information directly relates to a criminal violation of the internal revenue laws. Provides for civil and criminal penalties for violations of this Act. Requires the Secretary of the Treasury to notify any individual whose protected health information has been inspected in violation of this Act.

Date: 2013-08-02
Topic: Government Operations (Tax Administration)
Subject: Taxation
IRS Abuse Protection Act of 2013 - Amends the Internal Revenue Code to require the Secretary of the Treasury to provide written notice to a taxpayer any time such taxpayer's account, tax return, or return information is accessed by the Department of the Treasury. Requires such notice to include: (1) who accessed such information, (2) the purpose for which such information was accessed, (3) how much information was accessed, (4) a copy of all information accessed, and (5) a notice of taxpayer rights. Prohibits the Secretary from providing access to or disclosing taxpayer information to a state entity conducting an investigation until such entity agrees to notify the Secretary, within one year after the investigation is closed, of the identity of who accessed such information, what was accessed, and why and how such information was accessed.

Requires the Inspector General for Tax Administration of the Department of the Treasury to notify a taxpayer of an investigation by the Inspector General of any unauthorized use of a taxpayer's account, tax return, or tax information and provide full access to any report with respect to such investigation.

Date: 2013-09-10
Topic: Government Operations (Tax Administration)
Subject: Taxation
IRS Accountability Act - Directs the Inspector General for Tax Administration of the Department of the Treasury to conduct annual audits of employees and service contractors of the Internal Revenue Service (IRS) to determine compliance with prohibitions against willful failure to file tax returns or willful understatement of tax liability. Terminates the employment or contract relationship of a service contractor who has willfully failed to file a tax return or who has willfully understated tax liability and debars such service contractor from the procurement process for five years. Prohibits the IRS from entering into a contract with a service contractor unless such contract provides for tax compliance.

Date: 2013-11-18
Topic: Government Operations (Tax Administration)
Subject: Taxation
Personal Tax Information Protection Act - Makes it unlawful for any officer or employee of the federal government to: (1) willfully make an unauthorized disclosure of personally identifiable covered information, or (2) conspire to make an unauthorized disclosure. Defines "personally identifiable covered information" as return, return information, and taxpayer return information unless the disclosure of such information is authorized by law.

Makes any person who violates this Act or who willfully aids, abets, counsels, induces, or procures such a violation liable to any person whose personally identifiable covered information has been disclosed.

Date: 2013-12-12
Topic: Government Operations (Tax Administration)
Subject: Government operations and politics
ITIN Reform Act of 2014 - Amends the Internal Revenue Code to authorize the Secretary 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 the Secretary 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 Inspector General of the Department of the Treasury 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: 2014-02-25
Topic: Government Operations (Tax Administration)
Subject: Taxation
America's Small Business Tax Relief Act of 2014 - Amends the Internal Revenue Code, with respect to the expensing allowance for depreciable business property, to make permanent: (1) the increased $500,000 expensing allowance for such property, (2) the increased $2,000,000 threshold amount for such property over which the amount of the expensing allowance is reduced, (3) expensing of computer software, and (4) rules for the expensing of qualified real property (i.e., leasehold improvement, restaurant, and retail improvement property).  Allow an inflation adjustment to the dollar amounts of the expensing allowance for taxable years beginning after 2014. Eliminates the exclusion of air conditioning and heating units as property eligible for the expensing allowance.

Prohibits the entry of the budgetary effects of this Act on any PAYGO (Pay-As-You-Go) scorecard.

Date: 2014-04-10
Topic: Government Operations (Tax Administration)
Subject: Taxation
Tax Return Preparer Accountability Act of 2014 - Amends the Internal Revenue Code to require the Secretary of the Treasury to regulate tax return preparers who are not otherwise subject to regulation. Authorizes the Secretary to impose a $1,000 penalty for each federal tax return or other document prepared by a tax return preparer during a period in which such preparer: (1) is not in compliance with applicable Treasury regulations, or (2) is suspended or disbarred from acting as a tax return preparer under such regulations.

Date: 2014-04-10
Topic: Government Operations (Tax Administration)
Subject: Taxation
Fair Playing Field Act of 2014 - Amends the Internal Revenue Code, with respect to the classification of workers for employment tax purposes, to: (1) repeal the prohibition against issuance of regulations and guidance by the Secretary of the Treasury on workers' employment tax status (i.e., as an employee or as an independent contractor) enacted by the Revenue Act of 1978; (2) direct the Secretary to issue regulations and other guidance to clarify the proper employment status of workers for employment tax purposes; (3) prohibit a retroactive assessment of employment tax, except with respect to certain skilled workers, for tax periods after December 31, 1978, and before a specified reclassification date for worker misclassifications, unless the taxpayer had no reasonable basis for not treating a worker as an employee; (4) require taxpayers who hire independent contractors on a regular and ongoing basis to provide such contractors with notice of their federal tax obligations, the labor and employment law protections that do not apply to them, and their right to seek a status determination from the Internal Revenue Service (IRS); and (5) eliminate reduced penalty provisions for failure to withhold income taxes for taxpayers who lack a reasonable basis for treating a worker as other than an employee (i.e., as an independent contractor).

Provides that for purposes of determining whether a registered representative of a securities broker-dealer is an employee for employment tax purposes, no weight shall be given to instructions from a service recipient which are imposed only in compliance with investor protection standards. Makes this rule applicable to services performed by a broker-dealer after December 31, 1997.

Date: 2014-04-28
Topic: Government Operations (Tax Administration)
Subject: Taxation
No Bonuses for Tax Delinquent IRS Employees Act of 2014 - 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 (IRS) who owes an outstanding federal tax debt.

Date: 2014-04-30
Topic: Government Operations (Tax Administration)
Subject: Government operations and politics
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, or purports to act, in his or her official capacity, whether or not under color of law, 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: 2014-05-07
Topic: Government Operations (Tax Administration)
Subject: Crime and law enforcement
Taxpayer Identity Protection Act of 2014 - Amends the Internal Revenue Code to require the statement reporting wages and other tax information to show an identifying number for the employee (currently, requires the employee's social security number).

Date: 2014-06-19
Topic: Government Operations (Tax Administration)
Subject: Taxation
Identify and Recover Sent E-Mails Act - Directs the Secretary of the Treasury to: (1) pay a cash award of $1 million to any individual or group who retrieves and submits to Congress the electronic communications sent by Lois Lerner during her employment with the Internal Revenue Service (IRS), and (2) pay a cash award of $500,000 to any individual or group who provides pertinent information sufficient for the prosecution of individuals involved in any illegal activities with respect to the destruction of the electronic communications sent by Lois Lerner during her employment with IRS. Directs payment of such awards from the IRS Taxpayer Services Account.

Limits the amount of funds that may be obligated for IRS employee salaries in 2014 until the electronic communications sent by Lois Lerner have been recovered and submitted to Congress.

Date: 2014-06-25
Topic: Government Operations (Tax Administration)
Subject: Government operations and politics
Earnings Advancement and Recovery Now Act or the EARN Act - Amends the Internal Revenue Code to: (1) increase the penalty on paid tax preparers who engage in willful or reckless conduct in understating tax liability or in disregarding tax rules or regulations, (2) extend from two to five years the period during which a taxpayer who claimed an earned income tax credit based on reckless or intentional disregard of rules and regulations is prohibited from receiving such credit, and (3) make applicable to the earned income tax credit the penalty for an erroneous claim for a tax refund or credit.

Directs the Comptroller General (GAO) to conduct a study of, and report on, the effectiveness and impact of the earned income tax credit and the incidence and cause of improper payments with respect to such credit, with recommendations to improve the efficiency and effectiveness of the credit and reduce improper payments.

Date: 2014-07-10
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.)

Prohibits any officer or employee of the Internal Revenue Service (IRS) from using a personal email account to conduct official business.

Date: 2014-09-09
Topic: Government Operations (Tax Administration)
Subject: Government operations and politics
(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Amends the Internal Revenue Code to require the Secretary of the Treasury to prescribe regulations for allowing a tax-exempt organization to request an administrative appeal to the Internal Revenue Service (IRS) Office of Appeals of an adverse determination with respect to: (1) the initial or continuing qualification of such organization as tax-exempt, or (2) the initial or continuing classification of such organization as a private foundation or a private operating foundation.

Date: 2014-09-09
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.)

Amends the Internal Revenue Code to authorize the Secretary of the Treasury to disclose to any person who provides information indicating a violation of internal revenue laws relating to unauthorized disclosure or inspection of tax information or to unlawful acts of revenue officers or agents: (1) whether an investigation based on such information has been initiated and is open or closed; (2) whether any such investigation substantiated a violation; and (3) whether any action has been taken against a violator, including a referral for prosection.

Date: 2014-09-09
Topic: Government Operations (Tax Administration)
Subject: Taxation
Directs the Secretary of the Treasury to implement security measures in the electronic tax return filing process designed to prevent tax refund fraud from being perpetrated through electronic identity theft, including the use of security questions that allow for electronic matching of the answers to establish the taxpayer's identity.

Date: 2014-09-18
Topic: Government Operations (Tax Administration)
Subject: Taxation
End Wasteful Tax Loopholes Act - Expresses the sense of the Senate that Congress should enact legislation to: (1) eliminate wasteful tax loopholes; (2) eliminate corporate tax loopholes and wasteful tax breaks for special interests; (3) enhance tax fairness by reforming or eliminating tax breaks that provide excessive benefits to millionaires and billionaires; (4) crack down on tax cheaters and close the tax gap; (5) use the revenue saved by curtailing tax loopholes to reduce the deficit and reform the federal tax code; (6) address provisions in the tax code that make it more profitable for companies to create jobs overseas than in the United States; and (7) reform the tax code in a manner that promotes job creation, competitiveness, and economic growth.

Date: 2013-01-22
Topic: Government Operations (Tax Administration)
Subject: Taxation
Tax Return Due Date Simplification and Modernization Act of 2013 - Amends the Internal Revenue Code to change tax return due dates for partnerships (from April 15 to March 15, with a six-month extension), S corporations (from March 15 to March 31), and C corporations (from March 15 to April 15).

Requires the Secretary of the Treasury, for taxable years beginning after December 31, 2013, to modify by regulation the due dates for extensions of tax returns for partnerships, trusts and estates, employee benefit plans, tax-exempt organizations, and certain trust funds. Sets a due date of April 15 for the annual information return of a foreign trust with a U.S. owner and for the report of foreign bank and financial accounts (with extensions until October 15).

Extends the automatic extension for corporation income tax returns from three to six months.

Date: 2013-02-28
Topic: Government Operations (Tax Administration)
Subject: Taxation
Free File Program Act of 2013 - Authorizes and directs the Secretary of the Treasury to continue to operate the Internal Revenue Service (IRS) Free File program (free online individual income tax preparation and electronic filing services provided by the private sector technology industry to lower income taxpayers).

Date: 2013-04-09
Topic: Government Operations (Tax Administration)
Subject: Taxation
Simpler Tax Filing Act of 2013 - Expresses the sense of Congress that the Internal Revenue Service (IRS) should begin offering pre-prepared tax returns to as many taxpayers as possible by tax year 2018.

Requires the Secretary 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 2018, with an analysis of the budgetary, administrative, and legislative barriers to achieving such goal, including the amount of appropriations that would be required.

Date: 2013-04-15
Topic: Government Operations (Tax Administration)
Subject: Taxation
Small Business Payroll Protection Act of 2013 - Amends the Internal Revenue Code to require the Secretary of the Treasury to establish a registration system for payroll tax deposit agents (defined as any person that provides payroll processing or tax filing and deposit service to one or more employers). Requires such agents to: (1) submit a bond or to submit to quarterly third-party certifications, (2) make certain disclosures to their clients concerning liability for payment of employment taxes, and (3) pay penalties for failing to collect or pay over employment taxes or for attempting to evade or defeat payment of such taxes.

Requires the Secretary of the Treasury to: (1) issue a notice of confirmation of any address change for an employer making employment tax payments, and (2) send such notice to both the employer's former and new address.

Requires officers or employees of the Internal Revenue Service (IRS) who are evaluating an offer-in-compromise of a tax liability to give special consideration to an offer from a taxpayer who has been the victim of fraud.

Date: 2013-05-08
Topic: Government Operations (Tax Administration)
Subject: Taxation
Taxpayer Nondiscrimination and Protection Act of 2013 - Amends the federal criminal code to set penalties of a fine, up to five years' imprisonment, or both, for any Internal Revenue Service (IRS) employee who engages in misconduct that warrants termination of employment (as specified in the Internal Revenue Service Restructuring and Reform Act of 1998) during the performance of official duties.

Declares that, for purposes of acts and omissions constituting misconduct referred to in that Act, the protections and guarantees afforded under the First Amendment of the Constitution to political speech and political expression shall not fail to be treated as rights under the Constitution.

Date: 2013-05-14
Topic: Government Operations (Tax Administration)
Subject: Crime and law enforcement
Enrolled Agents Credential Act - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to prescribe regulations to regulate the conduct of enrolled agents in their practice before the Internal Revenue Service (IRS). Allows properly licensed enrolled agents to use the credentials or designation as "enrolled agent," "EA," or "E.A."

Date: 2013-06-11
Topic: Government Operations (Tax Administration)
Subject: Taxation
Amends the Internal Revenue Code to rename the section heading of Internal Revenue Code provisions relating to the individual retirement accounts (IRAs) of married individuals as the Kay Bailey Hutchison Spousal IRA.

Date: 2013-06-25
Topic: Government Operations (Tax Administration)
Subject: Taxation
ITIN Reform Act of 2014 - Amends the Internal Revenue Code to authorize the Secretary 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 the Secretary at a U.S. diplomatic mission or consular post with required documentation. Exempts from this requirement military spouses or dependents, and nonresident aliens claiming tax treaty benefits.

Requires the Inspector General of the Department of the Treasury 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: 2014-02-25
Topic: Government Operations (Tax Administration)
Subject: Taxation
Taxpayer Accountability Act - Requires the Internal Revenue Service (IRS): (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: 2014-02-26
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: 2014-02-27
Topic: Government Operations (Tax Administration)
Subject: Crime and law enforcement
Taxpayer Protection Act of 2014 - Amends the Internal Revenue Code to require the annual report of the Internal Revenue Service Oversight Board to include: (1) any claim filed during the preceding year alleging a violation of any constitutional right of a taxpayer by an Internal Revenue Service (IRS) employee; (2) with respect to such claim, whether a final administrative or judicial determination has been reached and whether the employment of any IRS employee determined to be liable for such violation has been terminated; and (3) a statement of the effectiveness of any procedures and measures established by the IRS to prevent discrimination by any IRS employee against any taxpayer on the basis of the taxpayer's political affiliations, beliefs, or activities.

Date: 2014-03-05
Topic: Government Operations (Tax Administration)
Subject: Taxation
Eliminating Improper and Abusive IRS Audits Act of 2014 - Amends the Internal Revenue Code to: (1) increase the maximum amount of civil damages for which Internal Revenue Service (IRS) officers or employees shall be liable for reckless, intentional, or negligent disregard of internal revenue laws and extend the period for bringing a claim for such damages; (2) increase the penalties against federal officers and employees for violations of internal revenue laws and for unauthorized inspection or disclosure of tax returns and return information; (3) extend the period in which taxpayer property that has been wrongfully levied upon may be returned and the period for bringing suit for a wrongful tax levy; (4) increase civil fines for unauthorized disclosures of tax return information; (5) prohibit the consideration by the IRS Office of Appeal on appeal of any issue that was not within the scope of the initial determination; (6) prohibit a tax lien against a taxpayer's principal residence unless a written determination is made that all other property of the taxpayer, if sold, is insufficient to pay the tax liability and the lien will not create an economic hardship for the taxpayer; (7) require the termination of an IRS employee for disproportionate scrutiny of an organization applying for tax-exempt status based on the ideology expressed in the name or purpose of the organization; (8) allow a declaratory judgment with respect to the initial or continuing classification of a tax-exempt social welfare organization; and (9) require the Inspector General for Tax Administration of the Department of the Treasury to review any IRS criteria for selection of tax returns for examination or audit, assessment or collection of deficiencies, criminal investigation or referral, refunds for amounts paid, or any heightened scrutiny or review to determine whether such criteria discriminates against taxpayers on the basis of race, religion, or political ideology and to consult with the IRS on recommended amendments to such criteria.

Date: 2014-04-07
Topic: Government Operations (Tax Administration)
Subject: Taxation
Social Security Identity Defense Act of 2014 - Amends the Internal Revenue Code to require the Secretary of the Treasury to make certain disclosures to individuals who were validly assigned a social security account number and to the Federal Bureau of Investigation (FBI) if the Secretary determines that there is a substantial likelihood that there has been a fraudulent use of such account number in the employment context. Authorizes the FBI Director to disclose information received from the Secretary to federal, state, and local law enforcement officials, provided such an official enters into a memorandum of understanding regarding the confidentiality of such information, but restricts the use of such information to carrying out criminal investigations or prosecutions.

Requires employers who have been notified of suspected misuse of an employee's social security account number to cease including such account number on statements provided to such employee.

Date: 2014-04-10
Topic: Government Operations (Tax Administration)
Subject: Taxation
No Bonuses for Tax Cheats Act - Prohibits the Secretary 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. Requires the Secretary to 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: 2014-04-30
Topic: Government Operations (Tax Administration)
Subject: Government operations and politics
No Bonuses for Tax Delinquent IRS Employees Act of 2014 - 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 (IRS) who owes an outstanding federal tax debt.

Date: 2014-05-01
Topic: Government Operations (Tax Administration)
Subject: Government operations and politics
Permits any enrolled agent properly licensed to represent taxpayers before the Internal Revenue Service (IRS) to use the credentials or designation of "enrolled agent," "EA," or "E.A."

Date: 2014-06-05
Topic: Government Operations (Tax Administration)
Subject: Taxation
Holding the IRS Leadership Accountable Act - Prohibits the Commissioner of the Internal Revenue Service (IRS) from providing any performance awards, including bonuses, step increases, and leave time, to IRS senior-level executives until such time as the Inspector General for Tax Administration of the Department of the Treasury certifies that the IRS has provided all documents, including all electronic communications, requested by the congressional committees investigating the targeting of certain taxpayers who applied for tax-exempt status as a social welfare organization.

Date: 2014-06-24
Topic: Government Operations (Tax Administration)
Subject: Taxation
Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2014 - 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: 2014-07-30
Topic: Government Operations (Tax Administration)
Subject: Taxation
Tax Refund Theft Prevention Act of 2014 - Amends the Internal Revenue Code to: (1) establish a safe harbor rule for errors on tax information and payee statements to treat such statements as correctly filed if there are one or more errors on such statements and no single erroneous amount differs from the correct amount by more than $25; (2) require any tax return that is prepared electronically, but is printed and filed on paper, to bear a code which can, when scanned, convert such return to an electronic format; (3) impose a fine and/or prison term on any person who willfully misappropriates another person's taxpayer identity; (4) require a tax statement reporting wages and other tax information to show an identifying number for the employee (currently, requires the employee's social security number); (5) increase civil and criminal penalties for tax return preparers who improperly disclose or use tax return information; (6) enhance requirements relating to electronic filing of tax returns and the filing of W-2 and 1099 forms; and (7) impose a due diligence requirement on tax return preparers to verify the identity of a taxpayer for whom they file a return or refund claim.

Directs the Secretary of the Treasury to: (1)  make available on a website resources and guidance that will allow taxpayers to prepare and file (in batches of not more than 50) forms 1099, prepare forms 1099 for distribution to recipients other than the Internal Revenue Service (IRS), and create and maintain necessary taxpayer records; (2) establish a single point of contact with an IRS employee for taxpayers whose tax returns have been delayed or affected due to misappropriation of the taxpayer's identity; (3) implement a password system for the prevention of identity theft tax fraud; (4) issue regulations that restrict the delivery or deposit of multiple individual income tax refunds from the same tax year to the same individual account or mailing address; and (5) report on the extent and nature of fraud involving the use of misappropriated taxpayer identity.

Grants the Secretary access to information in the National Directory of New Hires for the sole purpose of identifying and preventing fraudulent tax return filings and claims for tax refunds.

Amends the federal criminal code to include within the definition of aggravated identity theft the misappropriation of taxpayer identity in connection with tax fraud.

Date: 2014-07-31
Topic: Government Operations (Tax Administration)
Subject: Taxation
Tax Code Termination Act

Terminates the Internal Revenue Code of 1986 after December 31, 2019, except for self-employment taxes, Federal Insurance Contributions Act (FICA) taxes, and railroad retirement taxes. Requires a two-thirds majority vote in Congress to change such termination date.

Declares that any new federal tax system should be a simple and fair system that: (1) applies a low rate to all Americans, (2) provides tax relief for working Americans, (3) protects the rights of taxpayers and reduces tax collection abuses, (4) eliminates the bias against savings and investment, (5) promotes economic growth and job creation, and (6) does not penalize marriage or families.

Requires that the new federal tax system be approved by Congress in its final form by July 4, 2019.

Date: 2015-01-06
Topic: Government Operations (Tax Administration)
Subject: Taxation
(This measure has not been amended since it was reported to the House on April 13, 2015. The summary of that version is repeated here.)

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: 2015-02-04
Topic: Government Operations (Tax Administration)
Subject: Taxation
Amends the Internal Revenue Code to allow a state, on behalf of a local government, to submit to the Secretary of the Treasury notice of a past-due, legally enforceable local tax obligation for offset against a taxpayer's tax refund. Defines "past-due, legally enforceable local tax obligation" as any debt which: (1) resulted from a judgment determining an amount of tax due to a local government; (2) is no longer subject to judicial review; or (3) resulted from a tax imposed by a local government which has been assessed but not collected, the time for redetermination of which has expired, and which has not been delinquent for more than 10 years.

Date: 2015-02-05
Topic: Government Operations (Tax Administration)
Subject: Taxation
IRS Notice for Organizations That Include Charities is Essential (IRS NOTICE) Act

Amends the Internal Revenue Code to require the Secretary of the Treasury to notify any tax-exempt organization, not later than 300 days after such an organization fails to file its annual tax return or other required information for two consecutive years, that: (1) the Internal Revenue Service has no record of its return or information for two consecutive years, and (2) a penalty will occur if the organization fails to file its return or information by the next filing deadline. Allows the reinstatement of the tax-exempt status of such an organization without the requirement of an application if: (1) the organization demonstrates to the satisfaction of the Secretary that it did not receive the notice required by this Act, and (2) it files an annual return or required information for the current year.

Date: 2015-02-09
Topic: Government Operations (Tax Administration)
Subject: Taxation
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: 2015-02-10
Topic: Government Operations (Tax Administration)
Subject: Taxation
(This measure has not been amended since it was reported to the House on April 13, 2015. The summary of that version is repeated here.)

Taxpayer Knowledge of IRS Investigations Act 

(Sec. 2) Amends the Internal Revenue Code to authorize the Department of the Treasury to disclose to any person who provides information indicating a violation of internal revenue laws relating to unauthorized disclosure or inspection of tax information or to unlawful acts of revenue officers or agents: (1) whether an investigation based on such information has been initiated and is open or closed; (2) whether any such investigation substantiated a violation; and (3) whether any action has been taken against a violator, including a referral for prosecution.

Makes this Act applicable to disclosures made on or after its enactment date.

Date: 2015-02-24
Topic: Government Operations (Tax Administration)
Subject: Taxation
(This measure has not been amended since it was reported to the House on April 13, 2015. The summary of that version is repeated here.)

Taxpayer Bill of Rights Act of 2015

(Sec. 2) Amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to ensure that IRS employees are familiar with and act in accordance 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 the IRS and be heard, to an appeal in an independent forum, to finality, to privacy, to confidentiality, to retain representation, and to a fair and just tax system.

Date: 2015-02-25
Topic: Government Operations (Tax Administration)
Subject: Taxation
Taxpayer Nondiscrimination and Protection Act of 2015

Amends the federal criminal code to establish penalties for misconduct against a taxpayer by an Internal Revenue Service employee during the performance of official duties, specifically including a violation of the protections and guarantees afforded under the First Amendment of the Constitution to political speech and political expression.

Date: 2015-02-26
Topic: Government Operations (Tax Administration)
Subject: Crime and law enforcement
(This measure has not been amended since it was reported to the House on April 13, 2015. The summary of that version is repeated here.)

IRS Email Transparency Act

Prohibits any officer or employee of the Internal Revenue Service from using a personal email account to conduct official business.

Date: 2015-02-27
Topic: Government Operations (Tax Administration)
Subject: Government operations and politics
(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.)

No Hires for the Delinquent IRS Act 

(Sec. 2) This bill prohibits any federal officer or employee from hiring any Internal Revenue Service (IRS) employees until the IRS submits to Congress either: (1) a written certification that the IRS does not employ any individual who has a seriously delinquent tax debt, or (2) a report detailing why the certification cannot be made and necessary remedial actions.

A seriously delinquent tax debt is an outstanding tax debt for which the IRS has filed a notice of lien in public records, excluding a tax debt: (1) that is being paid in a timely manner under an approved installment payment agreement or an offer-in-compromise, (2) for which a collection due process hearing has been requested or is pending, (3) for which a tax levy has been issued, or (4) with respect to which relief has been granted due to economic hardship.

If the IRS is unable to provide the required certification, it may submit to Congress a report that:

 states that the certification cannot be made, explains why the certification is not possible, outlines remedial actions required to provide a certification, and indicates the time required for the actions to be completed. (Sec. 3) No additional funds are authorized to carry out the requirements of this bill.

Date: 2015-03-02
Topic: Government Operations (Tax Administration)
Subject: Taxation
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
Tax Return Preparer Accountability Act of 2015

Requires the Secretary of the Treasury to regulate tax return preparers who are not otherwise subject to regulation. Authorizes the Secretary to impose a $1,000 penalty for each federal tax return or other document prepared by a tax return preparer during a period in which such preparer: (1) is not in compliance with applicable Treasury regulations, or (2) is suspended or disbarred from acting as a tax return preparer under such regulations.

Date: 2015-03-25
Topic: Government Operations (Tax Administration)
Subject: Taxation