A Republican bill with no cosponsors
Last activity — Placed on Senate Legislative Calendar under General Orders. Calendar No. 670.
Cleared committee, waiting for its first floor vote
A committee approved it and it is on the calendar of the chamber it started in.
This is further than most bills get, and still no promise of a vote: the calendar is a queue, and the majority leadership decides what is called. A bill can sit here until the Congress ends.
Its path through Congress
- Introduced
- On Calendar
What this bill would do
The Taxpayer Assistance and Service Act aims to improve the overall services provided to taxpayers by the Internal Revenue Service. It requires the IRS to digitize paper returns and correspondence and to establish a real-time public dashboard showing phone wait times and backlogs. The bill expands online accounts, callback technology, and electronic access to return and refund information. It also provides specific protections and fee eliminations for individuals facing economic hardships or low incomes. Additionally, the legislation adjusts Tax Court rules, modifies whistleblower provisions, and implements stricter penalties for tax return preparers who commit misconduct.
Yes· 3 of 8
- Scored +7
Does this make what the government does easier for the public to see?
The bill increases government transparency by requiring real-time public IRS service dashboards and comprehensive reports on tax administration.
- Scored +6
Would households on low incomes be better off under this?
The bill eliminates certain installment agreement fees for low-income taxpayers and unlocks vital low-income taxpayer clinic funding.
- Scored +6
Would farmers be better off under this?
The bill provides direct relief to farmers and fishermen by extending their estimated tax payment deadlines.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Section 102: This provision establishes a public dashboard showing real-time phone wait times and backlogs. This is beneficial because it saves taxpayers time and frustration by letting them know when call volume is high before they wait on hold.
-
Section 104: This provision expands callback technology so that taxpayers can request a call back rather than waiting on hold for a long time. This helps everyday people avoid wasting hours on the phone with the IRS.
-
Section 107: This provision eliminates installment agreement fees for individuals whose income does not exceed 250 percent of the applicable poverty level. This is a positive outcome because it removes a financial barrier for lower-income taxpayers who are trying to pay off their tax debts responsibly.
-
Section 110: This provision unlocks low-income taxpayer clinic funding by modifying the matching fund rules. This is a positive change because it makes it easier for these clinics to operate and provide free or low-cost help to people who cannot afford legal representation against the IRS.
Potential Negative Impacts for People
-
Section 502: This provision increases penalties for tax return preparers who fail to use valid identifying numbers, and establishes new criminal penalties for willful failures. While this targets bad actors, everyday taxpayers might face higher preparation fees if preparers pass the cost of these stricter compliance measures and potential software upgrades down to their customers.
-
Section 504: This provision grants the IRS authority to deny, revoke, or suspend preparer tax identification numbers based on background checks, tax compliance reviews, and educational requirements. This could reduce the number of available local tax preparers if individuals choose to leave the profession rather than meet the new requirements, potentially limiting choices for consumers.
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 farmers be better off under this? — The bill provides direct relief to farmers and fishermen by extending their estimated tax payment deadlines. Would households on low incomes be better off under this? — The bill eliminates certain installment agreement fees for low-income taxpayers and unlocks vital low-income taxpayer clinic funding. Would middle-income households be better off under this? — Everyday taxpayers benefit from streamlined IRS dispute resolution, reduced wait times, and better online account tools. Would people over 65 be better off under this? — Improved IRS customer service and modernized digital access benefit older taxpayers who frequently need assistance. Would veterans be better off under this, taking everything together? — The legislation aids military members and veterans through specific tax deadline postponements for hostages and wrongfully detained individuals.
- Governance And Ideology
- Does this make what the government does easier for the public to see? — The bill increases government transparency by requiring real-time public IRS service dashboards and comprehensive reports on tax administration.
- Economy And Finance
- Does this make it easier to run a small business? — The bill provides helpful provisions and clarity for small businesses, such as extended estimated tax deadlines and voluntary withholding agreements.
- Environment Energy And Infrastructure
- Does this invest in rural communities? — The legislation supports agricultural producers by modifying estimated tax deadlines for farmers and fishermen.
- 9/17/2026
- Committee on Finance. Original measure reported to Senate by Senator Crapo. With written report No. 119-145.
- Placed on Senate Legislative Calendar under General Orders. Calendar No. 670.
- Bill introduced.
24 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-9481: RETURN Act
- 119-HR-9496: End Tax Penalties on American Hostages Act
- 119-HR-10512: Child Care Tax Benefit Outreach and Assistance Act
- 119-S-655: Stop Tax Penalties on American Hostages Act of 2025
- 119-S-3931: TAS Act
- 119-S-4071: Child Care Tax Benefit Outreach and Assistance Act
- 119-S-4302: Improving IRS Customer Service Act
- 119-S-4639: IRS Whistleblower Program Improvement Act
- 119-S-4752: A bill to amend the Internal Revenue Code of 1986 to increase criminal and civil penalties for unauthorized disclosure of taxpayer information, and for other purposes.
- 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-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-5173: Fairness in Foreign Filing Act