Taxpayer First Act

H.R. 5444 · 115th Congress · Apr 19, 2018 · Lineage

AN ACT

To amend the Internal Revenue Code of 1986 to modernize and improve the Internal Revenue Service, to amend the Internal Revenue Code of 1986 to make permanent the Volunteer Income Tax Assistance matching grant program, to require the Secretary of the Treasury to establish a program for the issuance of identity protection personal identification numbers, to amend the Internal Revenue Code of 1986 to allow officers and employees of the Department of the Treasury to provide to taxpayers information regarding low-income taxpayer clinics, to provide for a single point of contact at the Internal Revenue Service for the taxpayers who are victims of tax-related identity theft, to require notice from the Secretary of the Treasury in the case of any closure of a Taxpayer Assistance Center, to amend the Internal Revenue Code of 1986 to require electronic filing of the annual returns of exempt organizations and provide for making such returns available for public inspection, to amend the Internal Revenue Code of 1986 to improve cybersecurity and taxpayer identity protection, and modernize the information technology of the Internal Revenue Service, to amend the Internal Revenue Code of 1986 to restrict the immediate sale of seized property by the Secretary of the Treasury to perishable goods, and for other purposes.

Section 1 Organization of Act into divisions; table of contents

(a)

Divisions— This Act is organized into nine divisions as follows:

(1)

Division A—Taxpayer First Act.

(2)

Division B—Return Preparation programs for Low-Income Taxpayers.

(3)

Division C—Identity Protection Personal Identification Numbers.

(4)

Division D—Provision of Information Regarding Low-Income Taxpayer Clinics.

(5)

Division E—Single Point of Contact for Tax-Related Identity Theft Victims.

(6)

Division F—Notice From IRS Regarding Closure of Taxpayer Assistance Center.

(7)

Division G—Mandatory Electronic Filing for Annual Returns of Exempt Organizations.

(8)

Division H—21st Century IRS Act.

(9)

Division I—Rules for Seizure and Sale of Perishable Goods Restricted to Only Perishable Goods.

(b)

Table of Contents— The table of contents for this Act is as follows:

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Apr 19, 2018viewing Referred in Senate Received; read twice and referred to the Committee on Finance See what changed
Apr 18, 2018 Engrossed in House See what changed
Apr 10, 2018 Reported in House Ms. Jenkins of Kansas (for herself and Mr. Lewis of Georgia) introduced the following bill; which was 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 See what changed
Apr 10, 2018 Introduced in House Ms. Jenkins of Kansas (for herself and Mr. Lewis of Georgia) introduced the following bill; which was 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

Taxpayer First Act

Section 1 Organization of Act into divisions; table of contents

Cite this provision

Incoming references