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S 1100 116th Congress Senate Taxation Government trust funds Internet and video services Internet, web applications, social media Tax administration and collection, taxpayers User charges and fees

A bill to institute a program for the disclosure of taxpayer information for third-party income verification through the Internet.

Introduced: April 9, 2019 Introduced by: Booker, Cory A. Democratic · New Jersey See on congress.gov
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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
Apr 9, 2019
Read twice and referred to the Committee on Finance.
Apr 9, 2019
Introduced in Senate
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 Plain-English summary Congressional Research Service

This bill requires the Internal Revenue Service (IRS) to implement a program to ensure that certain disclosures of tax returns or return information for third-party income verification are (1) fully automated and accomplished through the Internet, and (2) accomplished in as close to real-time as is practicable.

The requirement applies to IRS disclosures of returns or return information to a person verifying the income or creditworthiness of a taxpayer who is a borrower in the process of a loan application.

In implementing the program, the IRS must (1) ensure that the program complies with applicable security standards and guidelines; and (2) assess and collect a fee for the disclosures at rates that are sufficient to cover the costs related to implementing the program, including the costs of necessary infrastructure or technology.

What's happening now April 9, 2019

Read twice and referred to the Committee on Finance.

 Related & companion bills 4
  • HR 1957 Related bill Great American Outdoors Act
  • HR 3151 Related bill Taxpayer First Act
  • S 928 Related bill Taxpayer First Act of 2019
  • HR 2007 Identical bill To require the Secretary of the Treasury to establish a program for the automated disclosure of taxpayer information fo…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 2
R
Crapo, Mike
Idaho · May 7, 2019
 R
Scott, Tim
South Carolina · Apr 9, 2019
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1100: A bill to institute a program for the disclosure of taxpayer information for third-party income verification through the Internet.. 116th Congress. Open America. https://openamerica.io/bill/116-S-1100/
MLA
"S. 1100: A bill to institute a program for the disclosure of taxpayer information for third-party income verification through the Internet.." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-1100/.
Bluebook (legal)
S. 1100, 116th Cong. (2026), https://openamerica.io/bill/116-S-1100/.
Markdown link
[S. 1100: A bill to institute a program for the disclosure of taxpayer information for third-party income verification through the Internet.](https://openamerica.io/bill/116-S-1100/)
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