United States · Bill · HR
H.R. 5444 (115th)
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.
Introduced
10 April 2018
Last action
19 April 2018 · Introduced
Status
Received in the Senate and Read twice and referred to the Committee on Finance.
Sponsors
Rep. Jenkins, Lynn [R-KS-2], Rep. Lewis, John [D-GA-5], Rep. McGovern, James P. [D-MA-2], Rep. Sessions, Pete [R-TX-17], Rep. Marchant, Kenny [R-TX-24]
Subjects
Taxation
Source updated
7 April 2025
Summary
Taxpayer First Act This bill amends the Internal Revenue Code to modify the organizational structure, enforcement procedures, and services of the Internal Revenue Service (IRS). The bill establishes within the IRS the Independent Office of Appeals to resolve tax controversies and review administrative decisions. With respect to the services provided to taxpayers, the bill requires the IRS to: submit to Congress a customer service strategy, continue to operate the IRS Free File Program, and exempt certain low-income taxpayers from payments required to submit an offer-in-compromise. The bill revises enforcement procedures relating to: the seizure of property that has been structured to avoid Bank Secrecy Act reporting requirements, equitable relief from joint liability, the issuance of a summons, referrals for private debt collection, contacting third parties, and providing access to return and return information to individuals who are not IRS employees. The bill addresses the organizational structure of the IRS by: modifying the titles of several IRS officials, establishing requirements for responding to Taxpayer Advocate Directives and providing statistical support to the National Taxpayer Advocate, eliminating the IRS Oversight Board, and requiring the IRS to submit a reorganization plan to Congress. The bill also makes Tax Court judges subject to the same grounds for disqualification as other federal judges.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
10 April 2018
Introduced
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.
Source: IntroReferral
10 April 2018
Introduced
Introduced in House
Source: IntroReferral
10 April 2018
Introduced
Introduced in House
Source: IntroReferral
11 April 2018
Reported
Ordered to be Reported (Amended) by Voice Vote.
Source: Committee
11 April 2018
Committee
Committee Consideration and Mark-up Session Held.
Source: Committee
13 April 2018
Calendars
Placed on the Union Calendar, Calendar No. 488.
Source: Calendars
13 April 2018
Discharge
Committee on Financial Services discharged.
Source: Discharge
13 April 2018
Committee
Committee on Financial Services discharged.
Source: Committee
13 April 2018
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-637, Part I.
Source: Committee
13 April 2018
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-637, Part I.
Source: Committee
16 April 2018
Reported
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.
Source: Floor
18 April 2018
Passed
Motion to reconsider laid on the table Agreed to without objection.
Source: Floor
18 April 2018
Vote
On passage Passed by the Yeas and Nays: 414 - 0 (Roll no. 146). (text: CR H3411-3416)
Source: Floor
18 April 2018
Vote
Passed/agreed to in House: On passage Passed by the Yeas and Nays: 414 - 0 (Roll no. 146).(text: CR H3411-3416)
Source: Floor
18 April 2018
Floor
Considered under the provisions of rule H. Res. 831. (consideration: CR H3411-3422)
Source: Floor
18 April 2018
Floor
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.
Source: Floor
18 April 2018
Floor
The previous question was ordered pursuant to the rule.
Source: Floor
19 April 2018
Introduced
Received in the Senate and Read twice and referred to the Committee on Finance.
Source: IntroReferral
Votes
18 April 2018 · passed · On Passage · Passed · Official source
Yes 414 · No 0 · Abstain — · Absent/not voting 15
- Rep. Ferguson, A. Drew, IV [R-GA-3]Yea
- Rep. McEachin, A. Donald [D-VA-4]Yea
- Rep. Hastings, Alcee L. [D-FL-20]Yea
- Rep. Kinzinger, Adam [R-IL-16]Yea
Showing the first 4 recorded positions. Vote totals above are complete.
Versions
- Referred in Senate · 19 April 2018 · Download file
- Engrossed in House · 18 April 2018 · Download file
- Reported in House · 13 April 2018 · Download file
- Introduced in House · 10 April 2018 · Download file
Documents
10 official files
Referred in Senate (text)
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Referred in Senate (text)
Referred in Senate · EN · 19 April 2018
Referred in Senate (PDF)
Referred in Senate · EN · 19 April 2018
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Engrossed in House (text)
Engrossed in House · EN · 18 April 2018
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Engrossed in House (PDF)
Engrossed in House · EN · 18 April 2018
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Reported in House (text)
Reported in House · EN · 13 April 2018
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Reported in House (PDF)
Reported in House · EN · 13 April 2018
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Reported to House amended, Part I
summary · EN · 13 April 2018
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Introduced in House (text)
Introduced in House · EN · 10 April 2018
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Introduced in House (PDF)
Introduced in House · EN · 10 April 2018
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Introduced in House
summary · EN · 10 April 2018
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Rep. Jenkins, Lynn [R-KS-2] · R · Sponsor
- Rep. Lewis, John [D-GA-5] · D · Sponsor
- Rep. McGovern, James P. [D-MA-2] · D · Cosponsor
- Rep. Sessions, Pete [R-TX-17] · R · Cosponsor
- Rep. Marchant, Kenny [R-TX-24] · R · Cosponsor
- · ssfi00 · Standing
- · hsba00 · Standing
- · hswm00 · Standing
Related records
- related to → To require the Secretary of the Treasury to submit to Congress a comprehensive customer service strategy for the Internal Revenue Service.
- related to → Clyde-Hirsch-Sowers RESPECT Act
- related to → Improving Assistance for Taxpayers Act
- related to → Eliminate Failed IRS Oversight Board Act
- related to → IRS FAST Act
- related to → To require that the Secretary of the Treasury establish a program for the issuance of identity protection personal identification numbers.
- related to → IRS Information Technology Accountability Act
- related to → Protecting Taxpayer Confidentiality Through Safeguards Act
- related to ← Providing for consideration of the bill (H.R. 5444) to amend the Internal Revenue Code of 1986 to modernize and improve the Internal Revenue Service, and for other purposes, and providing for consideration of the bill (H.R. 5445) 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, and for other purposes.
- related to ← Taxpayer First Act of 2018
- amends ← The amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill is considered adopted.
Showing 11 of 21 related records.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/115th-congress/house-bill/5444
- Open data entity: https://api.congress.gov/v3/bill/115/hr/5444
- us · 115-hr-5444 · source updated 7 April 2025