United States · Bill · HR
H.R. 5445 (115th)
21st Century IRS Act
Introduced
10 April 2018
Last action
18 April 2018 · Vote
Status
Pursuant to the provisions of H. Res. 831, H.R. 5445 is laid on the table.
Sponsors
Rep. Bishop, Mike [R-MI-8], Rep. DelBene, Suzan K. [D-WA-1], Rep. Sessions, Pete [R-TX-17], James Renacci, Carlos Curbelo, Rep. Marchant, Kenny [R-TX-24], Rep. Lewis, John [D-GA-5]
Subjects
Taxation
Source updated
7 April 2025
Summary
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.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
10 April 2018
Introduced
Referred to the House Committee on Ways and Means.
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. 489.
Source: Calendars
13 April 2018
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-638.
Source: Committee
13 April 2018
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-638.
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
Vote
On passage Passed by the Yeas and Nays: 414 - 3 (Roll no. 145). (text: CR H3422-3424)
Source: Floor
18 April 2018
Floor
Considered under the provisions of rule H. Res. 831. (consideration: CR H3422-3428)
Source: Floor
18 April 2018
Floor
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
Floor
The previous question was ordered pursuant to the rule.
Source: Floor
18 April 2018
Passed
Rule H. Res. 831 passed House.
Source: Floor
18 April 2018
Floor
Pursuant to the provisions of H. Res. 831, H.R. 5445 is laid on the table.
Source: Floor
18 April 2018
Passed
Motion to reconsider laid on the table Agreed to without objection.
Source: Floor
18 April 2018
Vote
Passed/agreed to in House: On passage Passed by the Yeas and Nays: 414 - 3 (Roll no. 145).(text: CR H3422-3424)
Source: Floor
Votes
18 April 2018 · passed · On Passage · Passed · Official source
Yes 414 · No 3 · Abstain — · Absent/not voting 12
- 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
- Reported in House · 13 April 2018 · Download file
- Introduced in House · 10 April 2018 · Download file
Documents
6 official files
Reported in House (text)
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Reported in House (text)
Reported in House · EN · 13 April 2018
Reported in House (PDF)
Reported in House · EN · 13 April 2018
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Reported to House with amendment(s)
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
ViewDownloadOpen at official source
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Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
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. Bishop, Mike [R-MI-8] · R · Sponsor
- Rep. DelBene, Suzan K. [D-WA-1] · D · Sponsor
- Rep. Sessions, Pete [R-TX-17] · R · Cosponsor
- James Renacci · R · Cosponsor
- Carlos Curbelo · R · Cosponsor
- Rep. Marchant, Kenny [R-TX-24] · R · Cosponsor
- Rep. Lewis, John [D-GA-5] · D · Cosponsor
- · hswm00 · Standing
Related records
- related to → Electronic Signature Standards Act of 2017
- related to → IRS Information Technology Accountability Act
- related to → Protecting Taxpayer Confidentiality Through Safeguards Act
- related to → Creating An Online Platform For Instant 1099 Submissions Act
- related to → Electronic Signature Standards Act of 2017
- related to → Shiloh National Military Park Boundary Adjustment and Parker's Crossroads Battlefield Designation Act
- related to ← 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.
- 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 ← 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.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/115th-congress/house-bill/5445
- Open data entity: https://api.congress.gov/v3/bill/115/hr/5445
- us · 115-hr-5445 · source updated 7 April 2025