To amend the Internal Revenue Code of 1986 to modernize and improve the Internal Revenue Service, and for other purposes.
Taxpayer First Act
This bill amends the Internal Revenue Code to modify the organizational structure, enforcement procedures, and services of the Internal Revenue Service (IRS).
The bill establishes within the IRS the Independent Office of Appeals to resolve tax controversies and review administrative decisions.
With respect to the services provided to taxpayers, the bill requires the IRS to:
The bill revises enforcement procedures relating to:
The bill addresses the organizational structure of the IRS by:
The bill also makes Tax Court judges subject to the same grounds for disqualification as other federal judges.
Referred to the House Committee on Ways and Means.
Received in the Senate and Read twice and referred to the Committee on Finance.
Referred to the House Committee on Ways and Means.
Referred to the House Committee on Ways and Means.
Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Committee Consideration and Mark-up Session Held.
Ordered to be Reported (Amended) by Voice Vote.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-637, Part I.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-637, Part I.
Committee on Financial Services discharged.
Committee on Financial Services discharged.
Placed on the Union Calendar, Calendar No. 488.
Rules Committee Resolution H. Res. 831 Reported to House. Rule provides for consideration of H.R. 5444 and H.R. 5445. Rule provides for consideration of both H.R. 5444 and H.R. 5445 under closed rules with one hour of debate equally divided and controlled by the Chair and Ranking Member of the Committee on Ways and Means for each measure. Rule also provides for one motion to recommit with or without instructions for each measure.
Considered under the provisions of rule H. Res. 831. (consideration: CR H3411-3422)
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Referred to the House Committee on Ways and Means.
Referred to the House Committee on Ways and Means.
Sponsor introductory remarks on measure. (CR H3427)
Referred to the House Committee on Ways and Means.
Referred to the House Committee on Ways and Means.
Pursuant to the provisions of H. Res. 831, H.R. 5438 is laid on the table.
Pursuant to the provisions of H. Res. 831, H.R. 5440 is laid on the table.
Pursuant to the provisions of H. Res. 831, H.R. 5443 is laid on the table.
Pursuant to the provisions of H. Res. 831, H.R. 5445 is laid on the table.
Pursuant to the provisions of H. Res. 831, H.R. 5446 is laid on the table.
Motion to reconsider laid on the table Agreed to without objection.
Pursuant to the provisions of H. Res. 831, H.R. 2901 is laid on the table.
Pursuant to the provisions of H. Res. 831, H.R. 5437 is laid on the table.
Pursuant to the provisions of H. Res. 831, H.R. 5439 is laid on the table.
Rule provides for consideration of both H.R. 5444 and H.R. 5445 under closed rules with one hour of debate equally divided and controlled by the Chair and Ranking Member of the Committee on Ways and Means for each measure. Rule also provides for one motion to recommit with or without instructions for each measure.
DEBATE - The House proceeded with one hour of debate on H.R. 5444.
The previous question was ordered pursuant to the rule.
POSTPONED PROCEEDINGS - At the conclusion of debate on H.R. 5444, the Chair put the question on passage of the bill, and by voice vote, announced that the ayes had prevailed. Ms. Jenkins (KS) demanded the yeas and nays and the Chair postponed further proceedings on the question of passage of H.R. 5444 until later in the legislative day.
Considered as unfinished business. (consideration: CR H3429)
Passed/agreed to in House: On passage Passed by the Yeas and Nays: 414 - 0 (Roll no. 146).(text: CR H3411-3416)
Roll Call #146 (House)On passage Passed by the Yeas and Nays: 414 - 0 (Roll no. 146). (text: CR H3411-3416)
Roll Call #146 (House)Motion to reconsider laid on the table Agreed to without objection.
Pursuant to the provisions of H. Res. 831, the text of H.R. 2901, H.R. 5437, H.R. 5438, H.R. 5439, H.R. 5440, H.R. 5443, H.R. 5445, and H.R. 5446, all as passed by the House, were appended to the end of the engrossment of H.R. 5444 as new matter.
Received in the Senate and Read twice and referred to the Committee on Finance.