A Republican bill with 1 Democratic cosponsor · See the cosponsor
Last activity — Read twice and referred to the Committee on Finance. (text: CR S5000)
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill, titled the "Taxpayer Notification and Privacy Act of 2025," seeks to amend the Internal Revenue Code of 1986. It aims to change how notice is provided to taxpayers when the IRS seeks information from third parties. Under this act, if the information could reasonably be provided by the taxpayer, the IRS would have to identify each specific item of information it intends to seek. Additionally, the bill would require providing the taxpayer a reasonable opportunity and a period of at least 45 days to respond before contact is made with third parties. There is an exception if the Secretary determines the information is necessary regardless of whether the taxpayer could provide it.
Yes· 3 of 5
- Scored +6
Does this protect people from being watched or searched?
The bill enhances taxpayer privacy by requiring notice and a 45-day opportunity to provide information before the IRS contacts third parties.
- Scored +5
Does this make what the government does easier for the public to see?
The bill requires the IRS to identify specific items of information it intends to seek from third parties, increasing transparency for taxpayers.
- Scored +3
Would households on low incomes be better off under this?
Taxpayers are granted more time and transparency to respond to information requests which can prevent administrative errors.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Increased Transparency: In cases where information could reasonably be provided by the taxpayer, the IRS must identify each specific item of information intended to be sought from third parties (Section 2(a)(1)).
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More Time to Respond: The bill would provide taxpayers with a reasonable opportunity and a period of at least 45 days to respond, which can be extended if the taxpayer shows reasonable cause, before the IRS contacts third parties (Section 2(a)(1)).
Potential Negative Impacts for People
- Administrative Exceptions: The requirement to identify specific items of information may not apply if the Secretary determines that the information sought from a third party is necessary regardless of whether the taxpayer could independently provide it (Section 2(b)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Governance And Ideology
- Does this protect people from being watched or searched? — The bill enhances taxpayer privacy by requiring notice and a 45-day opportunity to provide information before the IRS contacts third parties. Does this make what the government does easier for the public to see? — The bill requires the IRS to identify specific items of information it intends to seek from third parties, increasing transparency for taxpayers.
- Demographic And Interest Groups
- Would high-income households be better off under this? — The bill offers high-income taxpayers additional procedural protections and time to address information requests directly with the IRS. Would households on low incomes be better off under this? — Taxpayers are granted more time and transparency to respond to information requests which can prevent administrative errors. Would middle-income households be better off under this? — The bill provides middle-income taxpayers with greater notice and time to respond to IRS inquiries before third-party contact occurs.
- 7/31/2025
- Read twice and referred to the Committee on Finance. (text: CR S5000)
- 1 Cosponsor added.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Raphael WarnockDemocrat · Georgia