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H.R. 3856 114th Congress House

Information Reporting Simplification Act of 2015

Official title: To amend the Internal Revenue Code of 1986 to provide a safe harbor for de minimis errors on information returns and payee statements.

Introduced: December 16, 2015 See on congress.gov
Taxation Tax administration and collection, taxpayers
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 28, 2015
Referred to the House Committee on Ways and Means.
Oct 28, 2015
Introduced in House
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 Latest action October 28, 2015

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Information Reporting Simplification Act of 2015

This bill amends the Internal Revenue Code, with respect to penalties for filing erroneous tax returns, to set forth a safe harbor rule for errors on tax information returns and payee statements. If any such return or statement has one or more incorrect dollar amounts, but no single amount in error differs from the correct amount by more than $100, and no single amount reported for tax withheld on any information return differs from the correct amount by more than $25, then no correction shall be required and such return or statement shall be treated as having been filed with all of the correct required information.

 Related & companion bills 1
  • HR 2029 Related bill Consolidated Appropriations Act, 2016
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 1 Republican 2
R
Kelly, Mike
Pennsylvania · Dec 17, 2015
 R
Amodei, Mark E.
Nevada · Dec 16, 2015
 D
Peters, Scott H.
California · Nov 3, 2015
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3856: Information Reporting Simplification Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-HR-3856/
MLA
"H.R. 3856: Information Reporting Simplification Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-3856/.
Bluebook (legal)
H.R. 3856, 114th Cong. (2026), https://openamerica.io/bill/114-HR-3856/.
Markdown link
[H.R. 3856: Information Reporting Simplification Act of 2015](https://openamerica.io/bill/114-HR-3856/)
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