US Codex
Bill
Notes

H.R. 7227 — what changed

Taxpayer First Act of 2018

From Introduced in House to Received in Senate. 2 sections amended and 1 removed between Introduced in House and Received in Senate.

Sec. 2102 Internet platform for Form 1099 filings

(a)
changed In general— The Not later than January 1, 2023, the Secretary of the Treasury or the Secretary’s delegate (hereafter referred to in this section as the “Secretary”) shall—shall make available an Internet website or other electronic media, with a user interface and functionality similar to the Business Services Online Suite of Services provided by the Social Security Administration, that will provide access to resources and guidance provided by the Internal Revenue Service and will allow persons to—
(1)
changed develop secure individualized online accounts to provide services to taxpayers and their designated return preparers, including obtaining taxpayer information, making payment of taxes, sharing documentation, and (to the extent feasible) addressing prepare and correcting issues; andfile Forms 1099;
(2)
changed develop a process prepare Forms 1099 for the acceptance of tax forms, and supporting documentation, in digital or distribution to recipients other electronic format.than the Internal Revenue Service; and
(3)
added maintain a record of completed and submitted Forms 1099.
(b)
changed Electronic services treated as supplemental; application of security standards— The Secretary shall ensure that the processes services described in subsection (a)—
(1)
changed are a supplement to, and not a replacement for, other services provided by the Internal Revenue Service to taxpayers, including face-to-face taxpayer assistance and services provided by phone; taxpayers; and
(2)
comply with applicable security standards and guidelines.
(c)
removed Process for developing online accounts—
(1)
removed Development of plan— Not later than 1 year after the date of the enactment of this Act, the Secretary shall submit to Congress a written report describing the Secretary’s plan for developing the secure individualized online accounts described in subsection (a)(1). Such plan shall address the feasibility of taxpayers addressing and correcting issues through such accounts and whether access to such accounts should be restricted and in what manner.
(2)
removed Deadline— The Secretary shall make every reasonable effort to make the secure individualized online accounts described in subsection (a)(1) available to taxpayers by December 31, 2023.

Sec. 2103 Streamlined critical pay authority for information technology positions

(a)
changed In general— Not later than January 1, 2023, the Secretary of the Treasury or the Secretary’s delegate (hereafter referred to in this section as the “Secretary”) shall make available an Internet website or other electronic media, with a user interface and functionality similar to the Business Services Online Suite Subchapter A of Services provided chapter 80 is amended by adding at the Social Security Administration, that will provide access to resources and guidance provided by end the Internal Revenue Service and will allow persons to—following new section:

added “7812. Streamlined critical pay authority for information technology positions

added “In the case of any position which is critical to the functionality of the information technology operations of the Internal Revenue Service—

added “(1) section 9503 of title 5, United States Code, shall be applied—

added “(A) by substituting “during the period beginning on the date of the enactment of section 7812 of the Internal Revenue Code of 1986, and ending on September 30, 2023” for “Before September 30, 2013 in subsection (a)”,

added “(B) without regard to subparagraph (B) of subsection (a)(1), and

added “(C) by substituting “the date of the enactment of the Taxpayer First Act of 2018” for “June 1, 1998” in subsection (a)(6),

added “(2) section 9504 of such title 5 shall be applied by substituting “During the period beginning on the date of the enactment of section 7812 of the Internal Revenue Code of 1986, and ending on September 30, 2023” for “Before September 30, 2013” each place it appears in subsections (a) and (b), and

added “(3) section 9505 of such title shall be applied—

added “(A) by substituting “During the period beginning on the date of the enactment of section 7812 of the Internal Revenue Code of 1986, and ending on September 30, 2023” for “Before September 30, 2013” in subsection (a), and

added “(B) by substituting “the information technology operations” for “significant functions” in subsection (a).”

(1)
removed prepare and file Forms 1099;
(2)
removed prepare Forms 1099 for distribution to recipients other than the Internal Revenue Service; and
(3)
removed maintain a record of completed and submitted Forms 1099.
(b)
changed Electronic services treated as supplemental; application of security standards—Clerical amendment— The Secretary shall ensure that table of sections for subchapter A of chapter 80 is amended by adding at the services described in subsection (a)—end the following new item:
(1)
removed are a supplement to, and not a replacement for, other services provided by the Internal Revenue Service to taxpayers; and
(2)
removed comply with applicable security standards and guidelines.

Sec. 2104 Streamlined critical pay authority for information technology positions

removed
(a)
removed In general— Subchapter A of chapter 80 is amended by adding at the end the following new section:

removed “7812. Streamlined critical pay authority for information technology positions

removed “In the case of any position which is critical to the functionality of the information technology operations of the Internal Revenue Service—

removed “(1) section 9503 of title 5, United States Code, shall be applied—

removed “(A) by substituting “during the period beginning on the date of the enactment of section 7812 of the Internal Revenue Code of 1986, and ending on September 30, 2023” for “Before September 30, 2013 in subsection (a)”,

removed “(B) without regard to subparagraph (B) of subsection (a)(1), and

removed “(C) by substituting “the date of the enactment of the Taxpayer First Act of 2018” for “June 1, 1998” in subsection (a)(6),

removed “(2) section 9504 of such title 5 shall be applied by substituting “During the period beginning on the date of the enactment of section 7812 of the Internal Revenue Code of 1986, and ending on September 30, 2023” for “Before September 30, 2013” each place it appears in subsections (a) and (b), and

removed “(3) section 9505 of such title shall be applied—

removed “(A) by substituting “During the period beginning on the date of the enactment of section 7812 of the Internal Revenue Code of 1986, and ending on September 30, 2023” for “Before September 30, 2013” in subsection (a), and

removed “(B) by substituting “the information technology operations” for “significant functions” in subsection (a).”

(b)
removed Clerical amendment— The table of sections for subchapter A of chapter 80 is amended by adding at the end the following new item: