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H.R. 3151 116th Congress House

Taxpayer First Act

Official title: To amend the Internal Revenue Code of 1986 to modernize and improve the Internal Revenue Service, and for other purposes.

Introduced: June 6, 2019 See on congress.gov
Taxation Administrative law and regulatory proceduresAdministrative remediesAdvisory bodiesBank accounts, deposits, capital
More subjectsShow fewer subjects
Business recordsCensus and government statisticsCivil actions and liabilityComputer security and identity theftComputers and information technologyCongressional oversightConsumer creditCrime victimsCriminal investigation, prosecution, interrogationDebt collectionDepartment of the TreasuryEmployee hiringEmployment discrimination and employee rightsExecutive agency funding and structureFederal officialsFraud offenses and financial crimesGovernment buildings, facilities, and propertyGovernment employee pay, benefits, personnel managementGovernment ethics and transparency, public corruptionGovernment information and archivesGovernment studies and investigationsIncome tax exclusionInflation and pricesInterest, dividends, interest ratesInternal Revenue Service (IRS)Internet and video servicesInternet, web applications, social mediaPerformance measurementPoverty and welfare assistancePublic contracts and procurementPublic-private cooperationRight of privacySocial work, volunteer service, charitable organizationsTax administration and collection, taxpayersTax-exempt organizationsUser charges and fees
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 Everywhere this bill has been 14 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 1, 2019
Became Public Law No: 116-25.
Jul 1, 2019
Signed by President.
Jun 24, 2019
Presented to President.
Jun 13, 2019
Passed Senate without amendment by Voice Vote. (consideration: CR S3626)
Jun 13, 2019
Passed/agreed to in Senate: Passed Senate without amendment by Voice Vote.(consideration: CR S3626)
Jun 11, 2019
Received in the Senate, read twice.
Jun 10, 2019
Motion to reconsider laid on the table Agreed to without objection.
Jun 10, 2019
On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H4352-4362)
Jun 10, 2019
Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H4352-4362)
Jun 10, 2019
DEBATE - The House proceeded with forty minutes of debate on H.R. 3151.
Jun 10, 2019
Considered under suspension of the rules. (consideration: CR H4352-4364)
Jun 10, 2019
Mr. Lewis moved to suspend the rules and pass the bill.
Jun 6, 2019
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.
Jun 6, 2019
Introduced in House
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 Latest action July 1, 2019

Became Public Law No: 116-25.

 Plain-English summary Congressional Research Service

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.
 Related & companion bills 10
  • S 240 Taxpayer Identity Protection Act of 2019
  • S 1099 Clyde-Hirsch-Sowers RESPECT Act
  • S 1100 A bill to institute a program for the disclosure of taxpayer information for third-party income verification through th…
  • S 1876 Electronic Signature Standards Act
  • S 928 Taxpayer First Act of 2019
  • HR 1219 Clyde-Hirsch-Sowers RESPECT Act
  • HR 1825 Improving Assistance for Taxpayers Act
  • HR 1875 VITA Permanence Act of 2019
  • HR 2007 To require the Secretary of the Treasury to establish a program for the automated disclosure of taxpayer information fo…
  • HR 1957 Great American Outdoors Act
 Bill text 5 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 3
 Cosponsors 26
All 26 Democratic 17 Republican 3
D
Cohen, Steve
Tennessee · Jun 10, 2019
 D
Boyle, Brendan F.
Pennsylvania · Jun 6, 2019
BRADY, KEVIN
· Jun 6, 2019
 R
Buchanan, Vern
Florida · Jun 6, 2019
 D
Chu, Judy
California · Jun 6, 2019
 D
Davis, Danny K.
Illinois · Jun 6, 2019
 D
DelBene, Suzan K.
Washington · Jun 6, 2019
 D
Evans, Dwight
Pennsylvania · Jun 6, 2019
 D
Gomez, Jimmy
California · Jun 6, 2019
Holding, George
· Jun 6, 2019
 D
Horsford, Steven
Nevada · Jun 6, 2019
 R
Kelly, Mike
Pennsylvania · Jun 6, 2019
 R
LaHood, Darin
Illinois · Jun 6, 2019
 D
Larson, John B.
Connecticut · Jun 6, 2019
 D
Moore, Gwen
Wisconsin · Jun 6, 2019
Murphy, Stephanie
· Jun 6, 2019
 D
Neal, Richard E.
Massachusetts · Jun 6, 2019
 D
Norton, Eleanor Holmes
District of Columbia · Jun 6, 2019
 D
Ocasio-Cortez, Alexandria
New York · Jun 6, 2019
 D
Sánchez, Linda T.
California · Jun 6, 2019
 D
Schneider, Bradley Scott
Illinois · Jun 6, 2019
 D
Sewell, Terri A.
Alabama · Jun 6, 2019
 D
Suozzi, Thomas R.
New York · Jun 6, 2019
Taylor, Van
· Jun 6, 2019
Walorski, Jackie
· Jun 6, 2019
Wenstrup, Brad
· Jun 6, 2019
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3151: Taxpayer First Act. 116th Congress. Open America. https://openamerica.io/bill/116-HR-3151/
MLA
"H.R. 3151: Taxpayer First Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-3151/.
Bluebook (legal)
H.R. 3151, 116th Cong. (2026), https://openamerica.io/bill/116-HR-3151/.
Markdown link
[H.R. 3151: Taxpayer First Act](https://openamerica.io/bill/116-HR-3151/)
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