S. 1793: Taxpayer Bill of Rights Enhancement Act of 2017

115th Congress · introduced 2017-09-12 · Taxation · Latest: Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S5219)

federal

Follow this bill, step by step

Where it came from: introduced 2017-09-12 · official record
Who proposed it: Sen. Grassley, Chuck [R-IA] · what a sponsor is
What happened next: no floor votes in our records yet. Why?
Where it stands now: Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S5219) Not final yet: this can still change. We check for updates every day.
If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.

What does this mean?

Official title

Taxpayer Bill of Rights Enhancement Act of 2017

Plain summary

Taxpayer Bill of Rights Enhancement Act of 2017 This bill amends the Internal Revenue Code, with respect to provisions affecting taxpayer rights, to: increase penalties for unauthorized disclosure or inspection of taxpayer information and allow punitive damages for willful unauthorized inspection or disclosure; prohibit the disclosure of taxpayer information to any contractor or other agent of a governmental entity without confidentiality safeguards; increase the limit on civil damages for unauthorized collection actions by Internal Revenue Service (IRS) employees and allow punitive damages for reckless or intentional actions; extend to two years the time limit for contesting a tax levy or for seeking a return of wrongfully levied property; waive user fees for taxpayers who agree to automated installment payments; allow amounts that have been wrongfully levied from retirement accounts to be recontributed without regard to contribution limits; modify the requirements and exceptions that apply to payments of estimated taxes; require the disclosure of collection activities relating to a joint account upon the oral request of either spouse (currently, a written request is required); and require tax-exempt organizations to file their tax returns in electronic form. The IRS must maintain a program that provides free tax preparation and electronic filing services to low-income and elderly taxpayers. The bill amends the Internal Revenue Service Restructuring and Reform Act of 1998 to require at least one IRS appeals officer and one settlement officer to be located and permanently available in each state, the District of Columbia, and Puerto Rico.

Congressional Research Service summary (Introduced in Senate), quoted unchanged (nonpartisan). Read the source.

What a vote does

A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

Taxpayer Bill of Rights Enhancement Act of 2017

Source: Congressional Research Service summary (Introduced in Senate)

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The strongest published arguments

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Alternatives

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How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Sen. Grassley, Chuck [R-IA] · 1 cosponsors

Cost estimate: No cost estimate published yet.

Cosponsors on this site

John Thune (R-SD)

Sponsor's campaign money: Sen. Grassley, Chuck [R-IA] reported raising $527,998 (2025–2026). Details. Shown for context only; it does not mean any donor supported this bill.

No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.

Words on this page, explained (1)

Bill: A proposed law. It becomes law only if it passes the legislature and is signed by the president or governor (or a veto is overridden).

Plain meanings written from linked sources. All words.

Sources

Congressional Research Service summary (Introduced in Senate)
Congress.gov
Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-115s1793.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/115/s>

Record fed-us-cong115-s1793 · catalog fed-us-congress-bills-cong115 · updated 2026-11-15 by psicol fed-bills-cong115