H.R. 3151: Taxpayer First Act

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H.R. 3151: Taxpayer First Act

116th Congress · introduced 2019-06-06 · Taxation · Latest: Became Public Law No: 116-25.

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Official title

Taxpayer First Act

Plain summary

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.

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

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

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Alternatives

Needs sources: no published alternatives yet (for example a different bill, a law instead of an amendment, or keeping current law). We only show items backed by a published source. Suggest one.

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

Officials and money

Sponsor: Rep. Lewis, John [D-GA-5] · 28 cosponsors

Cost estimate: CBO cost estimate: H.R. 3151, Taxpayer First Act (2019-06-10)

Cosponsors on this site

Mike Kelly (R-PA), Richard E. Neal (D-MA), Suzan K. DelBene (D-WA), Linda T. Sánchez (D-CA), Darin LaHood (R-IL), Thomas R. Suozzi (D-NY), Judy Chu (D-CA), Gwen Moore (D-WI), Brendan F. Boyle (D-PA), Vern Buchanan (R-FL), John B. Larson (D-CT), Danny K. Davis (D-IL), Terri A. Sewell (D-AL), Dwight Evans (D-PA), Bradley Scott Schneider (D-IL), Jimmy Gomez (D-CA), Steven Horsford (D-NV), Eleanor Holmes Norton (D-DC), Alexandria Ocasio-Cortez (D-NY), Steve Cohen (D-TN)

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.

Sources

• Congressional Research Service summary (Passed Senate)
• Congress.gov
• Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-116hr3151.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/116/hr>

Record fed-us-cong116-hr3151 · catalog fed-us-congress-bills-cong116 · updated 2026-11-15 by psicol fed-bills-cong116