House Bill 3151
116th Congress(2019-2020)
Taxpayer First Act
Became Law
Became Law
Became Public Law 116-25 on Jul 1, 2019
Overview
Text
Sponsor
Introduced
Jun 6, 2019
Latest Action
Jul 1, 2019
Origin Chamber
House
Type
Bill
Bill
The primary form of legislative measure used to propose law. Depending on the chamber of origin, bills begin with a designation of either H.R. or S. Joint resolution is another form of legislative measure used to propose law.
Bill Number
3151
Congress
116
Policy Area
Taxation
Taxation
Primary focus of measure is all aspects of income, excise, property, inheritance, and employment taxes; tax administration and collection. Measures concerning state and local finance may fall under Economics and Public Finance policy area.
Sponsorship by Party
Georgia
Massachusetts
California
California
California
Connecticut
District of Columbia
Illinois
California
New York
North Carolina
Pennsylvania
Pennsylvania
Pennsylvania
Tennessee
Washington
Wisconsin
Passed
June 10, 2019
Type
Voice Vote
Voice Vote
A vote in which the presiding officer states the question, then asks those in favor and against to say "Yea" or "Nay," respectively, and announces the result according to his or her judgment. The names or numbers of senators voting on each side are not recorded.
Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H4352-4362)
Summary

Taxpayer First Act

This bill revises requirements for the Internal Revenue Service (IRS) regarding its organizational structure, customer service, enforcement procedures, cybersecurity and identity protection, management of information technology, and use of electronic systems.

The bill includes provisions that

  • establish the IRS Independent Office of Appeals to resolve federal tax controversies without litigation;
  • require the IRS to develop comprehensive customer service and IRS personnel training strategies;
  • exempt certain low-income taxpayers from payments required to submit an offer-in-compromise;
  • modify certain tax enforcement procedures and requirements;
  • establish requirements for responding to Taxpayer Advocate Directives;
  • establish a Community Volunteer Income Tax Assistance Matching Grant Program;
  • require the IRS to give public notice of the closure of taxpayer assistance centers;
  • modify procedures for whistle-blowers;
  • establish requirements for cybersecurity and identity protection;
  • provide notification to taxpayers of suspected identity theft;
  • require the appointment of a Chief Information Officer who shall develop and implement a multiyear strategic plan for IRS information technology needs;
  • modify requirements for managing IRS information technology;
  • expand electronic filing of tax returns;
  • prohibit the rehiring of certain IRS employees who were removed for misconduct;
  • require mandatory e-filing by tax-exempt organizations and notice before revocation of tax-exempt status for failure to file; and
  • increase penalties for failure to file tax returns.

The bill also requires the IRS to implement

  • an Internet platform for Form 1099 filings,
  • a fully automated program for disclosing taxpayer information for third-party income verification using the Internet, and
  • uniform standards and procedures for accepting electronic signatures.
Text (4)
Actions (14)
07/01/2019
Became Public Law No: 116-25.
07/01/2019
Signed by President.
06/24/2019
Presented to President.
06/13/2019
Passed Senate without amendment by Voice Vote. (consideration: CR S3626)
06/13/2019
Passed/agreed to in Senate: Passed Senate without amendment by Voice Vote.(consideration: CR S3626)
06/11/2019
Received in the Senate, read twice.
06/10/2019
Motion to reconsider laid on the table Agreed to without objection.
06/10/2019
On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H4352-4362)
06/10/2019
Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H4352-4362)
06/10/2019
DEBATE - The House proceeded with forty minutes of debate on H.R. 3151.
06/10/2019
Considered under suspension of the rules. (consideration: CR H4352-4364)
06/10/2019
Mr. Lewis moved to suspend the rules and pass the bill.
06/06/2019
Referred to the Committee on Ways and Means, and in addition to the Committees on the Budget, and Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
06/06/2019
Introduced in House
Public Record
Created
Jun 7, 2019 7:12:06 AM
Updated
Jul 10, 2021 8:18:40 PM