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United States · Law · HR

H.R. 3151 (116th)

Taxpayer First Act

enactedUnited States· United States Congress· EN

Introduced

6 June 2019

Last action

1 July 2019 · President

Status

Became Public Law No: 116-25.

Sponsors

Rep. Lewis, John [D-GA-5], Rep. Kelly, Mike [R-PA-16], Rep. Neal, Richard E. [D-MA-1], Rep. Brady, Kevin [R-TX-8], Rep. DelBene, Suzan K. [D-WA-1], Rep. Walorski, Jackie [R-IN-2], Rep. Sánchez, Linda T. [D-CA-38], Rep. LaHood, Darin [R-IL-16], Rep. Suozzi, Thomas R. [D-NY-3], Rep. Wenstrup, Brad R. [R-OH-2], Rep. Chu, Judy [D-CA-28], Rep. Moore, Gwen [D-WI-4], Rep. Boyle, Brendan F. [D-PA-2], Rep. Buchanan, Vern [R-FL-16], Rep. Larson, John B. [D-CT-1], Rep. Holding, George [R-NC-2], Rep. Davis, Danny K. [D-IL-7], Rep. Higgins, Brian [D-NY-26], Rep. Sewell, Terri A. [D-AL-7], Rep. Evans, Dwight [D-PA-3], Rep. Schneider, Bradley Scott [D-IL-10], Rep. Murphy, Stephanie N. [D-FL-7], Rep. Gomez, Jimmy [D-CA-34], Rep. Horsford, Steven [D-NV-4], Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. Hill, Katie [D-CA-25], Rep. Ocasio-Cortez, Alexandria [D-NY-14], Van Taylor, Rep. Cohen, Steve [D-TN-9]

Subjects

Taxation

Source updated

5 December 2025

Taxation

Summary

Taxpayer First Act This bill revises requirements for the Internal Revenue Service (IRS) regarding its organizational structure, customer service, enforcement procedures, cybersecurity and identity protection, 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 comprehensive customer service and IRS personnel training strategies; 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; establish a Community Volunteer Income Tax Assistance Matching Grant Program; require the IRS to give public notice of the closure of taxpayer assistance centers; modify procedures for whistle-blowers; establish requirements for cybersecurity and identity protection; provide notification to taxpayers of suspected identity theft; require the appointment of a Chief Information Officer who shall develop and implement a multiyear strategic plan for IRS information technology needs; modify requirements for managing IRS information technology; expand electronic filing of tax returns; prohibit the rehiring of certain IRS employees who were removed for misconduct; require mandatory e-filing by tax-exempt organizations and notice before revocation of tax-exempt status for failure to file; and increase penalties for failure to file tax returns. The bill also requires the IRS to implement 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.

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

Timeline

  1. 6 June 2019

    Introduced

    Referred to the Committee on Ways and Means, and in addition to the Committees on the Budget, and 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

  2. 6 June 2019

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 6 June 2019

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 10 June 2019

    Floor

    Mr. Lewis moved to suspend the rules and pass the bill.

    Source: Floor

  5. 10 June 2019

    Passed

    On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H4352-4362)

    Source: Floor

  6. 10 June 2019

    Passed

    Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H4352-4362)

    Source: Floor

  7. 10 June 2019

    Floor

    DEBATE - The House proceeded with forty minutes of debate on H.R. 3151.

    Source: Floor

  8. 10 June 2019

    Floor

    Considered under suspension of the rules. (consideration: CR H4352-4364)

    Source: Floor

  9. 10 June 2019

    Passed

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

    Source: Floor

  10. 11 June 2019

    Introduced

    Received in the Senate, read twice.

    Source: IntroReferral

  11. 13 June 2019

    Passed

    Passed Senate without amendment by Voice Vote. (consideration: CR S3626)

    Source: Floor

  12. 13 June 2019

    Passed

    Passed/agreed to in Senate: Passed Senate without amendment by Voice Vote.(consideration: CR S3626)

    Source: Floor

  13. 24 June 2019

    Floor

    Presented to President.

    Source: Floor

  14. 24 June 2019

    President

    Presented to President.

    Source: President

  15. 1 July 2019

    Became law

    Became Public Law No: 116-25.

    Source: President

  16. 1 July 2019

    Became law

    Signed by President.

    Source: BecameLaw

  17. 1 July 2019

    President

    Signed by President.

    Source: President

Votes

No vote records are attached yet.

Versions

Documents

14 official files

Enrolled Bill (text)

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  • Enrolled Bill (text)

    Enrolled Bill · EN

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  • Enrolled Bill (PDF)

    Enrolled Bill · EN

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  • Public Law (text)

    Public Law · EN · 2 July 2019

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  • Public Law (PDF)

    Public Law · EN · 2 July 2019

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  • Public Law

    summary · EN · 1 July 2019

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  • Passed Senate

    summary · EN · 13 June 2019

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  • Received in Senate (text)

    Received in Senate · EN · 11 June 2019

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  • Received in Senate (PDF)

    Received in Senate · EN · 11 June 2019

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  • Engrossed in House (text)

    Engrossed in House · EN · 10 June 2019

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  • Engrossed in House (PDF)

    Engrossed in House · EN · 10 June 2019

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  • Passed House

    summary · EN · 10 June 2019

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  • Introduced in House (text)

    Introduced in House · EN · 6 June 2019

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  • Introduced in House (PDF)

    Introduced in House · EN · 6 June 2019

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  • Introduced in House

    summary · EN · 6 June 2019

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Sponsors

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  • Identifier matchPROJECTS_FROM

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    Taxpayer First Act

Sources

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