Taxpayer Assistance and Service Act

S. 3931 · 119th Congress · Feb 26, 2026 · Lineage

A BILL

To improve services provided to taxpayers by the Internal Revenue Service.

Section 1 Short title; etc

(a)

Short title— This Act may be cited as the “Taxpayer Assistance and Service Act” or the “TAS Act”.

(b)

Amendment of 1986 code— Except as otherwise expressly provided, whenever in this Act an amendment is expressed in terms of an amendment to a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.

(c)

References to Secretary— For purposes of this Act, the term Secretary means the Secretary of the Treasury or the Secretary's delegate.

(d)

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

Taxpayer Assistance and Service Act

Section 1 Short title; etc

Cite this provision

Incoming references