House Bill 7227
115th Congress(2017-2018)
Taxpayer First Act of 2018
Active
Active
Passed House on Dec 20, 2018
Overview
Text
Introduced
Dec 10, 2018
Latest Action
Dec 20, 2018
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
7227
Congress
115
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
Kansas
Georgia
Passed
December 20, 2018
Type
Final Passage Under Suspension Of The Rules Results
House Roll Call Votes
Summary

Taxpayer First Act of 2018

This bill modifies requirements for the Internal Revenue Service (IRS) regarding its organizational structure, customer service, enforcement procedures, 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 customer service and training strategies;
  • continue the IRS Free File Program;
  • 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;
  • permanently authorize the Volunteer Income Tax Assistance Matching Grant Program;
  • modify procedures for whistle-blowers;
  • establish requirements for cybersecurity and identify protection;
  • allow the IRS to require additional taxpayers to file returns electronically;
  • require the IRS Commissioner to appoint a Chief Information Officer;
  • modify requirements for managing information technology;
  • specify requirements for retaining electronic records;
  • prohibit the rehiring of certain IRS employees who were removed for misconduct;
  • make Tax Court judges subject to the same grounds for disqualification as other federal judges; and
  • authorize streamlined critical pay authority for certain IRS information technology positions.

The bill requires the IRS to implement

  • online accounts for taxpayers and return preparers,
  • 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 (3)
December 20, 2018
December 20, 2018
December 10, 2018
Actions (11)
12/20/2018
Received in the Senate.
12/20/2018
Motion to reconsider laid on the table Agreed to without objection.
12/20/2018
On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 378 - 11 (Roll no. 455). (text: CR H10402-10413)
12/20/2018
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 378 - 11 (Roll no. 455).(text: CR H10402-10413)
12/20/2018
Considered as unfinished business. (consideration: CR H10435)
12/20/2018
At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
12/20/2018
DEBATE - The House proceeded with forty minutes of debate on H.R. 7227.
12/20/2018
Considered under suspension of the rules. (consideration: CR H10402-10414)
12/20/2018
Mr. Rice (SC) moved to suspend the rules and pass the bill, as amended.
12/10/2018
Referred to the Committee on Ways and Means, and in addition to the Committee on 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.
12/10/2018
Introduced in House
Public Record
Created
Dec 11, 2018 8:10:19 AM
Updated
Jul 10, 2021 8:01:35 PM