A Republican bill with 1 Democratic cosponsor · See the cosponsor
Last activity — Read twice and referred to the Committee on Finance.
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
The "Taxpayer Assistance and Service Act" aims to improve the services provided to taxpayers by the Internal Revenue Service (IRS). It creates new transparency requirements, including a real-time public dashboard for phone wait times and backlogs. The legislation expands electronic access for taxpayers to view their accounts, returns, and notices. It also establishes protections and assistance programs for low-income individuals, small businesses, taxpayers abroad, and wrongfully detained individuals. Additionally, the bill provides structural changes to the Tax Court and the IRS Office of Appeals to give everyday people fairer independent reviews.
Yes· 3 of 14
- Scored +3
Would households on low incomes be better off under this?
The bill increases funding flexibility for low-income taxpayer clinics and eliminates installment agreement fees for low-sincome earners.
- Scored +3
Would business owners be better off under this?
The bill offers penalty safe harbors and streamlines tax administration processes.
- Scored +3
Does this cut taxes for small businesses?
The bill establishes a safe harbor from failure-to-pay penalties for small businesses meeting specific criteria.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Real-time IRS Wait Time Information: Section 102 requires the IRS to publish a real-time public website dashboard showing phone wait times, call numbers, and system backlogs. This helps everyday citizens know when to call and what delays to expect.
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Elimination of Certain Installment Fees: Section 107 eliminates fees for setting up tax installment agreements for individuals earning under 250 percent of the applicable poverty level, or for those who set up payments online using a debit instrument. This protects lower-income taxpayers from extra financial burdens.
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Expanded Access to Tax Court Disputes: Section 313 raises the threshold for small tax disputes in the Tax Court from $50,000 to $100,000, making it cheaper and easier for regular people to challenge tax decisions without expensive legal representation.
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Better Protections for Wrongfully Detained Individuals: Sections 801 and 802 postpone tax deadlines, abate penalties, and set up a refund program for hostages and United States nationals wrongfully detained abroad, ensuring they are not penalized while away.
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Extension of the Mailbox Rule: Section 903 extends the "mailbox rule" to electronic submissions and payments received within three business days of the deadline, giving people extra breathing room for digital filings.
Potential Negative Impacts for People
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Stricter Oversight and Penalties for Tax Preparers: Sections 501, 502, and 504 increase penalties and add background check, educational, and suitability requirements for paid tax return preparers. While meant to stop bad actors, these rules might lead to higher costs or fewer available tax preparation options for everyday filers in local communities.
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Quarterly Delinquency Notices: Section 109 requires the IRS to send notices to certain taxpayers with tax delinquencies quarterly rather than annually. Receiving these warning notices four times a year could create unnecessary stress or administrative confusion for struggling citizens.
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.
- Demographic And Interest Groups
- Would business owners be better off under this? — The bill offers penalty safe harbors and streamlines tax administration processes. Would households on low incomes be better off under this? — The bill increases funding flexibility for low-income taxpayer clinics and eliminates installment agreement fees for low-sincome earners. Would middle-income households be better off under this? — The bill provides various administrative reliefs, penalty safe harbors, and hardship relief. Would people with disabilities be better off under this? — The bill includes technical relief for tax-related matters that may disproportionately affect those in hardship. Would students be better off under this? — The bill facilitates information sharing to support the administration of education loan programs.
- Economy And Finance
- Does this cut taxes for small businesses? — The bill establishes a safe harbor from failure-to-pay penalties for small businesses meeting specific criteria. Does this make it easier to run a small business? — The bill provides penalty safe harbors and streamlines administrative processes for small businesses. Does this cut taxes for middle-income families? — The bill eliminates installment agreement fees for certain individuals and provides a safe harbor from failure-to-pay penalties for those paying 125 percent of their prior year's liability. Is this likely to grow the economy? — The bill streamlines tax administration, provides hardship relief, and increases system efficiency by establishing standards for tax preparers.
- Governance And Ideology
- Does this protect the right to fair treatment by the courts? — The bill expands appeal rights for taxpayers and requires detailed explanations for refund disallowances. Does this make what the government does easier for the public to see? — The bill mandates an IRS dashboard for wait times and requires publishing information on common errors, disciplinary actions, and whistleblower schemes. Does this protect people from being watched or searched? — The bill includes a program to investigate and address the unauthorized disclosure of return information.
- Social Issues And Justice
- Is this likely to lift people out of poverty? — The bill unlocks more flexible funding for low-income taxpayer clinics and provides more opportunities for appeals and penalty relief.
- Education And Technology
- Does this reduce what student borrowers owe or repay? — The bill allows for the redisclosure of certain tax information to the CBO to facilitate the administration of student loan relief.
- 2/26/2026
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
21 bills Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
- 119-HR-1868: Stop Tax Penalties on American Hostages Act of 2025
- 119-HR-6323: Taxpayer Protection and Preparer Proficiency Act
- 119-HR-7959: IRS Whistleblower Program Improvement Act
- 119-HR-7971: Taxpayer Experience Improvement Act
- 119-HR-8208: Taxpayer Advocate Continuity Act
- 119-HR-9496: End Tax Penalties on American Hostages Act
- 119-S-655: Stop Tax Penalties on American Hostages Act of 2025
- 119-S-4302: Improving IRS Customer Service Act
- 119-S-4639: IRS Whistleblower Program Improvement Act
- 119-S-4759: Tax Relief for Innocent Spouses Act
- 119-S-4761: Tax Court Parity Act
- 119-S-4881: Unlocking Low-Income Taxpayer Clinic Funding Act
- 119-S-5072: Taxpayer Transparency and Notice Act
- 119-S-5073: Tax Complexity and Fraud Prevention Review Act
- 119-S-5078: Small Tax Case Threshold Modernization Act
- 119-S-5141: A bill to amend the Internal Revenue Code of 1986 to improve the notice and review procedure with respect to multi-year bans on claiming credits.
- 119-S-5142: A bill to amend the Internal Revenue Code of 1986 to improve the process for providing refunds to taxpayers.
- 119-S-5143: A bill to amend the Internal Revenue Code of 1986 to modify procedural requirements for penalties and disallowance periods.
- 119-S-5144: A bill to amend the Internal Revenue Code of 1986 to eliminate installment agreement fees for certain individuals.
- 119-S-5162: Strengthening Taxpayer Advocacy Act
- 119-S-5441: TAS Act
Ron WydenDemocrat · Oregon