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S. 5441: TAS Act
119th Congress · introduced 2026-09-17 · Taxation · Latest: Placed on Senate Legislative Calendar under General Orders. Calendar No. 670.
federal
Official title
TAS Act
Plain summary
Taxpayer Assistance and Service Act or the TAS Act This bill makes various changes to federal tax administration, services, and dispute resolution. The bill also expands the U.S. Tax Court’s authority and establishes standards for certain paid tax return preparers. The bill expands electronic tax return filing and requires the Internal Revenue Service (IRS) to digitize paper tax returns and correspondence. The bill also requires the IRS to establish a dashboard of call wait times, expand access to tax returns and other tax information, send quarterly tax delinquency reminders, and meet certain additional notice requirements. The bill expands the use of Tax Court small case procedures, expands the Tax Court's subpoena authority, and allows the Tax Court to adjudicate claims for a tax refund. The bill establishes a framework for who may obtain, use, and retain a tax return preparer identification number, including (1) qualification standards; and (2) authorities and requirements for denial, suspension, revocation, penalties for misconduct, and reinstatement. Finally, the bill extends certain tax deadlines for U.S. nationals unlawfully or wrongfully detained or held hostage abroad, increases various penalties for the unauthorized disclosure of tax return information, expands the authority of the National Taxpayer Advocate and IRS Office of Appeals, makes changes to the IRS Whistleblower Program, requires a study and report on requirements applicable to foreign financial accounts, establishes within the IRS the role and responsibilities of Business Child Care Liaison, and imposes on the IRS certain requirements applicable to taxpayers experiencing economic hardship.
Congressional Research Service summary (Reported to Senate), quoted unchanged (nonpartisan). Read the source.
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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.
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Officials and money
Sponsor: Sen. Crapo, Mike [R-ID] · 0 cosponsors
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Words on this page, explained (2)
- 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).
- Resolution
- A formal statement or decision by a legislative body. Simple resolutions often only express an opinion or set rules for one chamber; they do not become law.
Plain meanings written from linked sources. All words.
Sources
- Congressional Research Service summary (Reported to Senate)
- Congress.gov
- Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-119s5441.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/119/s>
Record fed-us-cong119-s5441 · catalog fed-us-congress-bills-cong119 · updated 2026-11-03 by psicol fed-bills