Taxpayer Bill of Rights Enhancement Act of 2017

referredUnited States· United States Congress· EN

Introduced

12 September 2017

Last action

12 September 2017 · Introduced

Status

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S5219)

Summary

Taxpayer Bill of Rights Enhancement Act of 2017 This bill amends the Internal Revenue Code, with respect to provisions affecting taxpayer rights, to: increase penalties for unauthorized disclosure or inspection of taxpayer information and allow punitive damages for willful unauthorized inspection or disclosure; prohibit the disclosure of taxpayer information to any contractor or other agent of a governmental entity without confidentiality safeguards; increase the limit on civil damages for unauthorized collection actions by Internal Revenue Service (IRS) employees and allow punitive damages for reckless or intentional actions; extend to two years the time limit for contesting a tax levy or for seeking a return of wrongfully levied property; waive user fees for taxpayers who agree to automated installment payments; allow amounts that have been wrongfully levied from retirement accounts to be recontributed without regard to contribution limits; modify the requirements and exceptions that apply to payments of estimated taxes; require the disclosure of collection activities relating to a joint account upon the oral request of either spouse (currently, a written request is required); and require tax-exempt organizations to file their tax returns in electronic form. The IRS must maintain a program that provides free tax preparation and electronic filing services to low-income and elderly taxpayers. The bill amends the Internal Revenue Service Restructuring and Reform Act of 1998 to require at least one IRS appeals officer and one settlement officer to be located and permanently available in each state, the District of Columbia, and Puerto Rico.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

12 September 2017
Introduced
Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S5219)
Source: IntroReferral
12 September 2017
Introduced
Introduced in Senate
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Introduced in Senate · 12 September 2017 · Download file

Documents

3 official files

Introduced in Senate (text)

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Introduced in Senate (text)
Introduced in Senate · EN · 12 September 2017
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Introduced in Senate (PDF)
Introduced in Senate · EN · 12 September 2017
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Introduced in Senate
summary · EN · 12 September 2017
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
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Related records

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/115th-congress/senate-bill/1793
Open data entity: https://api.congress.gov/v3/bill/115/s/1793
us · 115-s-1793 · source updated 11 August 2025