US SB1793 | 2017-2018 | 115th Congress

US Congress Senate Bill 1793 (Prior Session Legislation)

Status

Spectrum: Partisan Bill (Republican 2-0)
Status: Introduced on September 12 2017 - 25% progression, died in committee
Action: 2017-09-12 - Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S5219)
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]

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.

Title

Taxpayer Bill of Rights Enhancement Act of 2017

History

Date	Chamber	Action
2017-09-12	Senate	Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S5219)

Same As/Similar To

HB5443 (Related) 2018-04-18 - Pursuant to the provisions of H. Res. 831, H.R. 5443 is laid on the table.
HR831 (Similar To) 2018-04-18 - Motion to reconsider laid on the table Agreed to without objection.
HB5376 (Related) 2018-03-21 - Referred to the House Committee on Ways and Means.