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S 3246 115th Congress Senate Taxation

Taxpayer First Act of 2018

Introduced: July 19, 2018 See on congress.gov
This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Jul 19, 2018
Read twice and referred to the Committee on Finance.
Jul 19, 2018
Introduced in Senate
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 Plain-English summary Congressional Research Service

Taxpayer First Act of 2018

This bill modifies several administrative procedures and policies of the Internal Revenue Service (IRS).

The bill includes provisions regarding

  • programs that assist taxpayers in filing returns;
  • relief from joint and several liability for a joint tax return;
  • whistle-blower protections;
  • the retention of electronic records;
  • rehiring, removing, or transferring IRS employees;
  • limitations on the access of non-IRS employees to tax returns and return information;
  • the filing requirements for tax-exempt organizations;
  • IRS audit criteria;
  • protections against identity theft and tax refund fraud;
  • penalties for the improper disclosure or use of information by preparers of tax returns;
  • transferring appropriations between IRS accounts to combat tax fraud;
  • streamlined critical pay authority for certain IRS information technology positions;
  • an Internet platform for Form 1099 filings; and
  • the electronic filing of tax returns.
What's happening now July 19, 2018

Read twice and referred to the Committee on Finance.

 Related & companion bills 11
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 3246: Taxpayer First Act of 2018. 115th Congress. Open America. https://openamerica.io/bill/115-S-3246/
MLA
"S. 3246: Taxpayer First Act of 2018." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-3246/.
Bluebook (legal)
S. 3246, 115th Cong. (2026), https://openamerica.io/bill/115-S-3246/.
Markdown link
[S. 3246: Taxpayer First Act of 2018](https://openamerica.io/bill/115-S-3246/)
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