H.R. 5445 - 115th Congress (2017-2018) - 21st Century IRS Act

This bill amends the Internal Revenue Code to establish requirements for the Internal Revenue Service (IRS) regarding cybersecurity, the protection of taxpayer identities, information technology, and electronic systems.

With respect to cybersecurity and identity protection, the bill:

requires the IRS to work with the public and private sectors to protect taxpayers from identity theft refund fraud,
requires the Electronic Tax Administration Advisory Committee to make recommendations to prevent identity theft and refund fraud,
authorizes the IRS to participate in an information sharing and analysis center for identity theft tax refund fraud, and
prohibits the disclosure of returns or return information to contractors or other agents for agencies that do not comply with confidentiality safeguards.

The IRS must develop and implement:

online accounts to provide services to taxpayers and return preparers,
a process for accepting electronic tax forms and supporting documents,
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 the acceptance of electronic signatures.

The bill also:

establishes the position of IRS Chief Information Officer;
limits redisclosures and uses of tax return information by individuals designated by taxpayers to receive the information;
allows the IRS to require additional taxpayers to file returns electronically; and
allows the IRS to pay fees for the use of credit, debit, or charge cards for tax payments if the fees are recouped by charging taxpayers.

Text (2)

Reported in House

April 13, 2018

Introduced in House

April 10, 2018

Amendments (1)

Apr 18, 2018

Offered in House

Sponsorship

House Amendment 544

Pursuant to the provisions of H.Res. 831, the amendment in the nature of a substitute recommended by the Committee on Ways and Means, printed in the bill, is adopted.

Submitted

Actions (18)

Show Only Major Actions

04/18/2018

Pursuant to the provisions of H. Res. 831, H.R. 5445 is laid on the table.

04/18/2018

Motion to reconsider laid on the table Agreed to without objection.

04/18/2018

On passage Passed by the Yeas and Nays: 414 - 3 (Roll no. 145). (text: CR H3422-3424)

04/18/2018

Passed/agreed to in House: On passage Passed by the Yeas and Nays: 414 - 3 (Roll no. 145).(text: CR H3422-3424)

04/18/2018

Considered as unfinished business. (consideration: CR H3428-3429)

04/18/2018

POSTPONED PROCEEDINGS - At the conclusion of debate on H.R. 5445, the Chair put the question on passage of the bill, and by voice vote, announced that the ayes had prevailed. Ms. Jenkins (KS) demanded the yeas and nays and the Chair postponed further proceedings on the question of passage of H.R. 5445 until later in the legislative day.

04/18/2018

The previous question was ordered pursuant to the rule.

04/18/2018

DEBATE - The House proceeded with one hour of debate on H.R. 5445.

04/18/2018

Rule provides for consideration of H.R. 5444 and H.R. 5445. Rule provides for consideration of both H.R. 5444 and H.R. 5445 under closed rules with one hour of debate equally divided and controlled by the Chair and Ranking Member of the Committee on Ways and Means for each measure. Rule also provides for one motion to recommit with or without instructions for each measure.

04/18/2018

Considered under the provisions of rule H. Res. 831. (consideration: CR H3422-3428)

04/18/2018

Rule H. Res. 831 passed House.

04/16/2018

Rules Committee Resolution H. Res. 831 Reported to House. Rule provides for consideration of H.R. 5444 and H.R. 5445. Rule provides for consideration of both H.R. 5444 and H.R. 5445 under closed rules with one hour of debate equally divided and controlled by the Chair and Ranking Member of the Committee on Ways and Means for each measure. Rule also provides for one motion to recommit with or without instructions for each measure.

04/13/2018

Placed on the Union Calendar, Calendar No. 489.

04/13/2018

Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-638.

04/11/2018

Ordered to be Reported (Amended) by Voice Vote.

04/11/2018

Committee Consideration and Mark-up Session Held.

04/10/2018

Referred to the House Committee on Ways and Means.

04/10/2018

Introduced in House

Public Record

Record Updated

Jan 11, 2023 1:39:54 PM