Senate Bill 3246
115th Congress(2017-2018)
Taxpayer First Act of 2018
Introduced
Introduced in Senate on Jul 19, 2018
Origin Chamber
Senate
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
3246
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.
No Senate votes have been held for this bill.
Summary
Taxpayer First Act of 2018
This bill modifies several administrative procedures and policies of the Internal Revenue Service (IRS).
The bill includes provisions regarding
- programs that assist taxpayers in filing returns;
- relief from joint and several liability for a joint tax return;
- whistle-blower protections;
- the retention of electronic records;
- rehiring, removing, or transferring IRS employees;
- limitations on the access of non-IRS employees to tax returns and return information;
- the filing requirements for tax-exempt organizations;
- IRS audit criteria;
- protections against identity theft and tax refund fraud;
- penalties for the improper disclosure or use of information by preparers of tax returns;
- transferring appropriations between IRS accounts to combat tax fraud;
- streamlined critical pay authority for certain IRS information technology positions;
- an Internet platform for Form 1099 filings; and
- the electronic filing of tax returns.
July 19, 2018
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07/19/2018
Read twice and referred to the Committee on Finance.
07/19/2018
Introduced in Senate
Public Record
Record Updated
Jan 11, 2023 1:41:48 PM