|
| introducedin = House of Representatives
| introducedbill = {{USBill|116|HR|3151}}
| introducedby = Rep. [[John Lewis]] ([[Democratic Party (United States)|D]]-–[[Georgia (U.S. state)|GA]])
| introduceddate = June 6, 2019
| committees = [[House Ways and Means Committee]]; [[House Budget Committee]]; [[House Financial Services Committee]];
| passeddate4 =
| passedvote4 =
| signedpresident = [[Donald Trump]]
| signeddate = July 1, 2019
| unsignedpresident = <!-- used when passed without presidential signing -->
==Bill history==
[[File:President Trump Signs H.R. 3151 (48180040956).jpg|thumb|340x340px|President Trump signs the Taxpayer First Act into law.]]
On June 24, 2016, House Republicans published a tax reform blueprint that included the goal of reforming the IRS.<ref>{{Cite web |date=2019-01-06 |title=A Better Way |url=https://abetterway.speaker.gov/_assets/pdf/ABetterWay-Tax-PolicyPaper.pdf|access-date=2021-02-18 |archive-url=https://web.archive.org/web/20190106125117/https://abetterway.speaker.gov/_assets/pdf/ABetterWay-Tax-PolicyPaper.pdf |archive-date=2019-01-06 |access-date=2021-02-18 |website=Speaker.gov}}</ref> In 2017, the House Ways and Means Committee began to schedule public hearings, member events, and roundtables on the topic of tax administration reform.<ref>{{Cite web|date=2017-09-13|title=Hearing on Reforming How the IRS Resolves Taxpayer Disputes|url=https://waysandmeans.house.gov/legislation/hearings/hearing-reforming-how-irs-resolves-taxpayer-disputes|access-date=2021-02-18|website=Ways and Means Committee - Democrats|language=en}}</ref><ref>{{Cite web|date=2017-10-04|title=Internal Revenue Service's Information Technology Modernization Efforts|url=https://waysandmeans.house.gov/legislation/hearings/internal-revenue-service-s-information-technology-modernization-efforts|access-date=2021-02-18|website=Ways and Means Committee - Democrats|language=en}}</ref><ref>{{Cite web|date=2017-12-13|title=Taxpayer Experience with the Internal Revenue Service|url=https://waysandmeans.house.gov/legislation/hearings/taxpayer-experience-internal-revenue-service|access-date=2021-02-18|website=Ways and Means Committee - Democrats|language=en}}</ref><ref>{{Cite web|date=2018-01-30|title=Member Day Hearing on Legislation to Improve Tax Administration|url=https://waysandmeans.house.gov/legislation/hearings/member-day-hearing-legislation-improve-tax-administration|access-date=2021-02-18|website=Ways and Means Committee - Democrats|language=en}}</ref> On March 26, 2018, the Ways and Means Committee released the first draft of the Taxpayer First Act.<ref>{{Cite web|date=2018-03-26|title=Jenkins, Lewis Introduce Bipartisan Legislation to Redesign the IRS|url=https://gop-waysandmeans.house.gov/jenkins-lewis-introduce-bipartisan-legislation-redesign-irs/|access-date=2021-02-18|website=Ways and Means Republicans|language=en-US}}</ref> On April 18, 2018, the bill passed the House of Representatives unanimously.<ref>{{Cite web|last=Jenkins|first=Lynn|date=2018-04-19|title=Actions - H.R.5444 - 115th Congress (2017-2018): Taxpayer First Act|url=https://www.congress.gov/bill/115th-congress/house-bill/5444/actions|access-date=2021-02-18|website=www.congress.gov}}</ref>
On July 19, 2018, the Senate introduced their own bipartisan IRS reform bill.<ref name=":0">{{Cite web|last=Hatch|first=Orrin G.|date=2018-07-19|title=Actions - S.3246 - 115th Congress (2017-2018): Taxpayer First Act of 2018|url=https://www.congress.gov/bill/115th-congress/senate-bill/3246/actions|access-date=2021-02-18|website=www.congress.gov}}</ref> One week later, Senators Portman and Cardin introduced their own competing IRS reform bill.<ref name=":1">{{Cite web|last=Portman|first=Rob|date=2018-10-03|title=Actions - S.3278 - 115th Congress (2017-2018): Protecting Taxpayers Act|url=https://www.congress.gov/bill/115th-congress/senate-bill/3278/actions|access-date=2021-02-18|website=www.congress.gov}}</ref>
== Implementation ==
The IRS created a Taxpayer First Act Office to implement the law's provisions.<ref name=":2">{{Cite web|last=Internal Revenue Service|title=Taxpayer First Act: Report to Congress|url=https://www.irs.gov/pub/irs-pdf/p5426.pdf|url-status=live}}</ref> In January 2021, the IRS published a report to Congress addressing several of the law's provisions, including a new organizational structure.<ref name=":2" />
==Notes==
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