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Showing 40 results for Tax administration and collection, taxpayers

Bills

40 shown of 54 matches
Bill

Proposing an amendment to the Constitution of the United States to repeal the sixteenth article of amendment.

House

A constitutional amendment to repeal the Sixteenth Amendment authorizing federal income taxes

Latest action: Mon Apr 07 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

Internal Revenue Service Math and Taxpayer Help Act

House

Requires the IRS to give clearer math or clerical error notices, explain abatement steps, and test certified or registered mailing of those notices

Latest action: Tue Nov 25 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

Disapproving the action of the District of Columbia Council in approving the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025.

House

Nullifies the District of Columbia’s temporary tax conformity law and restores DC tax provisions aligned with the 2025 federal tax changes, including deductions and business cost recovery rules

Latest action: Wed Feb 18 2026 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

TCJA Permanency Act

House

Makes permanent major individual tax provisions from the 2017 tax law and expands tax free 529 education expenses for homeschool and K 12 costs

Latest action: Fri Jan 03 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.

House

Implement reconciliation under title II of H. Con. Res. 14 through an enacted budget reconciliation measure

Latest action: Fri Jul 04 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

Fiscal Sponsorship Transparency Act of 2026

House

Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 23 - 15.

Latest action: Wed Jul 22 2026 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

Protecting Homeowners from Disaster Act of 2025

House

Repeals the tax law limit that restricts itemized casualty loss deductions to federally declared disasters, for losses after 2024

Latest action: Thu Jan 16 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

Taxpayer Due Process Enhancement Act

House

Suspends the tax refund claim deadline during collection due process proceedings while limiting disputed liability offsets and expanding Tax Court jurisdiction in those cases

Latest action: Wed May 20 2026 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

No Tax on Tips Act

Senate

Establishes a federal tax deduction of up to $25,000 for qualifying reported cash tips and expands an employer payroll tax credit to certain beauty service tips

Latest action: Mon May 26 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

No Tax on Tips Act

House

Creates a new federal tax deduction for qualifying reported tip income and expands employer tip tax credits to certain beauty services

Latest action: Thu Jan 16 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

Health Care Affordability Act of 2025

House

Makes permanent expanded premium tax credit eligibility and larger exchange health insurance subsidies first enacted temporarily in 2021 and 2022

Latest action: Thu Jan 09 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

Small Business Prosperity Act of 2025

House

Amends federal tax law to advance small business prosperity through tax policy changes

Latest action: Fri Jan 03 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

Electronic Filing and Payment Fairness Act

House

Treats electronically submitted federal tax documents and payments as delivered to the IRS on the date sent, extending the tax mailbox rule to electronic filings and payments

Latest action: Tue Apr 01 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

Health Care Affordability Act of 2025

Senate

Makes permanent expanded premium tax credit eligibility and larger exchange health insurance tax credits by removing the 400% poverty income cap and keeping lower contribution percentages

Latest action: Thu Jan 09 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

Lower Health Care Costs Act

Senate

Extends through 2028 expanded premium tax credit eligibility and larger Affordable Care Act exchange subsidies for health insurance coverage

Latest action: Thu Dec 11 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

Filing Relief for Natural Disasters Act

House

Authorizes IRS disaster tax filing relief for qualified state-declared natural disasters and extends automatic deadline relief for affected taxpayers

Latest action: Thu Jul 24 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

Filing Relief for Natural Disasters Act

Senate

Authorizes IRS disaster tax filing relief for qualified state-declared disasters and extends certain automatic federal tax deadline extensions

Latest action: Thu Jan 16 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

Disaster Related Extension of Deadlines Act

Senate

Requires the IRS to count disaster-related tax filing postponements as deadline extensions when calculating refund limits and notice timing

Latest action: Thu Apr 10 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

BARCODE Efficiency Act

House

Requires the IRS to digitize paper tax returns and correspondence using barcodes, scanning, and optical character recognition when those tools are not slower or less reliable

Latest action: Tue Apr 28 2026 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

Disaster Related Extension of Deadlines Act

House

Requires the IRS to count disaster-related tax filing postponements as deadline extensions when calculating refund claim limits and notice mailing deadlines

Latest action: Fri Dec 26 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

End Oil and Gas Tax Subsidies Act of 2025

House

Repeals and limits federal tax preferences for oil and gas production while tightening related tax accounting, deduction, and crude oil excise tax rules

Latest action: Tue Jan 14 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

IRS Whistleblower Program Improvement Act

House

Modifies the IRS whistleblower program by changing Tax Court review standards, protecting whistleblower anonymity, expanding reporting, and requiring interest and tax treatment changes for awards

Latest action: Tue Apr 28 2026 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

Recovery of Stolen Checks Act

House

Require the Treasury Department to let eligible taxpayers choose direct deposit for replacement federal tax refunds when the original paper checks were lost or stolen

Latest action: Tue Apr 01 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

Territorial Tax Parity Act of 2025

House

Modifies tax sourcing rules for income from U.S. territories so income is treated as U.S.-sourced or effectively connected only when tied to a U.S. office or fixed place of business

Latest action: Mon Jan 13 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

Family and Small Business Taxpayer Protection Act

House

Rescinds unused Inflation Reduction Act funding for IRS enforcement, taxpayer service support, free tax filing research, and related Treasury tax oversight offices

Latest action: Fri Jan 03 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

Clergy Act

Senate

Establishes a two-year period for clergy and Christian Science practitioners to revoke prior Social Security and Medicare tax exemptions on ministerial earnings

Latest action: Wed Feb 19 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

To amend the Internal Revenue Code of 1986 to cover into the treasury of the Virgin Islands revenue from tax on fuel produced in the Virgin Islands and entered into the United States.

House

Amend the Internal Revenue Code to deposit into the Virgin Islands treasury federal tax revenue from fuel produced there and brought into the United States

Latest action: Mon Jan 13 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

Taxpayer Notification and Privacy Act

House

Expands IRS taxpayer notice rules before third party contacts by requiring specific information requests and response time for federal tax liability inquiries

Latest action: Tue Apr 28 2026 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

A joint resolution disapproving the action of the District of Columbia Council in approving the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025.

Senate

Disapproves the District of Columbia Council's temporary 2025 measure revising income and franchise tax conformity rules

Latest action: Wed Feb 04 2026 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

Territorial Tax Parity and Fairness Act

House

Exempts bona fide Virgin Islands residents from including certain Virgin Islands sourced subpart F income in U.S. federal gross income

Latest action: Mon Jan 13 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

D.C. Taxing Authority Review Act

House

Ordered to be Reported (Amended) by the Yeas and Nays: 23 - 18.

Latest action: Wed Jul 22 2026 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

Returning Senate Joint Resolution 3 to the Senate.

House

Returns Senate Joint Resolution 3 to the Senate for further action by that chamber

Latest action: Tue Mar 11 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

Taxpayer Experience Improvement Act

House

Requires the IRS to post real-time taxpayer call wait information and expand online access to tax return, notice, and refund status records

Latest action: Tue Apr 28 2026 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

Territorial Tax Equity and Economic Growth Act of 2025

House

Lowers residency thresholds and changes territorial income sourcing rules for U.S. federal tax treatment of income from U.S. territories

Latest action: Mon Jan 13 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

Stopping Foreign Influence in Elections Act of 2026

House

Ordered to be Reported by the Yeas and Nays: 23 - 16.

Latest action: Wed Jul 22 2026 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

To amend the Internal Revenue Code of 1986 to provide special rules for the taxation of certain residents of Taiwan with income from sources within the United States.

House

Amends the Internal Revenue Code to set special U.S. tax rules for certain Taiwan residents with U.S.-source income

Latest action: Thu Jan 16 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

National Taxpayer Advocate Enhancement Act of 2025

House

Authorizes the National Taxpayer Advocate to appoint in-house legal counsel and expands personnel authority over all Taxpayer Advocate Service employees

Latest action: Tue Apr 01 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

Anti-Congestion Tax Act

House

Prohibits DOT from giving MTA capital grants until certain Manhattan congestion toll crossings are exempted or fully credited, and allows a federal tax credit for those tolls

Latest action: Tue Jan 14 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

Fair and Accountable IRS Reviews Act

House

Requires written supervisory approval before IRS penalty communications are sent and defines the approving immediate supervisor as the employee’s direct report-to manager

Latest action: Tue Dec 02 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
Bill

Polluters Pay Climate Fund Act of 2025

Senate

Establishes a climate fund financed by polluters to pay for climate-related costs and damages

Latest action: Tue Jan 07 2025 00:00:00 GMT+0000 (Coordinated Universal Time)
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