Taxpayer First Act of 2018 (H.R. 7227 (115th)) — United States

Summary

Taxpayer First Act of 2018 This bill modifies requirements for the Internal Revenue Service (IRS) regarding its organizational structure, customer service, enforcement procedures, management of information technology, and use of electronic systems. The bill includes provisions that establish the IRS Independent Office of Appeals to resolve federal tax controversies without litigation; require the IRS to develop customer service and training strategies; continue the IRS Free File Program; exempt certain low-income taxpayers from payments required to submit an offer-in-compromise; modify certain tax enforcement procedures and requirements; establish requirements for responding to Taxpayer Advocate Directives; permanently authorize the Volunteer Income Tax Assistance Matching Grant Program; modify procedures for whistle-blowers; establish requirements for cybersecurity and identify protection; allow the IRS to require additional taxpayers to file returns electronically; require the IRS Commissioner to appoint a Chief Information Officer; modify requirements for managing information technology; specify requirements for retaining electronic records; prohibit the rehiring of certain IRS employees who were removed for misconduct; make Tax Court judges subject to the same grounds for disqualification as other federal judges; and authorize streamlined critical pay authority for certain IRS information technology positions. The bill requires the IRS to implement online accounts for taxpayers and return preparers, 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 accepting electronic signatures.

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Timeline

10 December 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 December 2018
Introduced
Introduced in House
Source: IntroReferral
10 December 2018
Introduced
Introduced in House
Source: IntroReferral
20 December 2018
Introduced
Received in the Senate.
Source: IntroReferral
20 December 2018
Passed
Motion to reconsider laid on the table Agreed to without objection.
Source: Floor
20 December 2018
Vote
On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 378 - 11 (Roll no. 455). (text: CR H10402-10413)
Source: Floor
20 December 2018
Vote
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 378 - 11 (Roll no. 455).(text: CR H10402-10413)
Source: Floor
20 December 2018
Vote
At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
Source: Floor
20 December 2018
Floor
DEBATE - The House proceeded with forty minutes of debate on H.R. 7227.
Source: Floor
20 December 2018
Floor
Considered under suspension of the rules. (consideration: CR H10402-10414)
Source: Floor
20 December 2018
Floor
Mr. Rice (SC) moved to suspend the rules and pass the bill, as amended.
Source: Floor

Votes

20 December 2018 · passed · On Motion to Suspend the Rules and Pass, as Amended · Passed · Official source

Yes 378 · No 11 · Abstain — · Absent/not voting 43

Showing the first 4 recorded positions. Vote totals above are complete.

Versions

Received in Senate · 20 December 2018 · Download file
Engrossed in House · 20 December 2018 · Download file
Introduced in House · 10 December 2018 · Download file

Documents

7 official files

Engrossed in House (text)

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Engrossed in House (text)
Engrossed in House · EN · 20 December 2018
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Engrossed in House (PDF)
Engrossed in House · EN · 20 December 2018
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Received in Senate (text)
Received in Senate · EN · 20 December 2018
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Received in Senate (PDF)
Received in Senate · EN · 20 December 2018
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Introduced in House (text)
Introduced in House · EN · 10 December 2018
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Introduced in House (PDF)
Introduced in House · EN · 10 December 2018
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Introduced in House
summary · EN · 10 December 2018
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Related records

related to → Volunteer Income Tax Assistance Permanence Act of 2017
related to → Electronic Signature Standards Act of 2017
related to → IRS Data Verification Modernization Act of 2017
related to → Improving Assistance for Taxpayers Act
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 → To provide for a single point of contact at the Internal Revenue Service for the taxpayers who are victims of tax-related identity theft.

Showing 8 of 18 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/7227
Open data entity: https://api.congress.gov/v3/bill/115/hr/7227
us · 115-hr-7227 · source updated 7 April 2025

Taxpayer First Act of 2018