Taxpayer First Act of 2018
Latest action. Received in the Senate.
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.
Written by analysts at the Congressional Research Service and published on Congress.gov, not by Civibrief. Summarized at the "Introduced in House" stage on December 10, 2018. It describes the bill, it is not the legal text.
Received in the Senate.
Civibrief does not map this action to a stage in the process. See the official record.
Where is it in the process, and what happens next?
The latest action on file does not map to a stage Civibrief recognizes, so the page will not name one. The record's own words are the reliable fact here.
The record's latest action, on December 20, 2018: Received in the Senate.
How likely is it to become law?
Civibrief does not forecast outcomes and this page has no opinion about this one. What the record supports is a base rate, which is a fact about the whole pile, not a prediction about this measure.
In the 115th Congress (2017-18), 442 of the 11,421 bills and joint resolutions introduced became law, about 3.9 percent. That count covers every measure at every stage, including the many that never left committee.
This one has no outstanding steps listed above.
Has anyone actually voted on it?
No. No roll call in this Congress cites this measure. That is the ordinary outcome: most measures never reach a recorded floor vote, and a committee ends most of them simply by not acting.
A vote is not the only thing that happens to a measure. Hearings, markups, and referrals are all recorded actions, and none of them is a vote of the full chamber.
Who is behind it?
Lynn Jenkins (R-KS) introduced it on December 10, 2018, and 1 member has since signed on as a cosponsor.
They are 1 Democrat.
Cosponsoring is a formal signature on the text. It is not a commitment to vote for the measure, it does not bind anyone's party, and a long list of cosponsors is a measure of attention rather than of prospects.
How long has it been in play?
It was introduced on December 10, 2018, 2831 days ago. The most recent recorded action was 2821 days ago, on December 20, 2018.
Measures do not carry over. Anything the 115th Congress has not finished by January 3, 2019 dies when the term ends, and has to be introduced again from the start in the next Congress.
Every answer above is assembled from this measure's own record on Congress.gov and from published counts of what Congress has passed before. Civibrief does not predict outcomes and takes no position on any measure.
Vote history
- HouseReceived in the Senate.
- SenateNot stated in the latest action
- PresidentNot stated in the latest action