United States 115th Congress Status: Died Bipartisan · 5 R · 2 D cosponsors

HR 5445 — 21st Century IRS Act

Last action — Pursuant to the provisions of H. Res. 831, H.R. 5445 is laid on the table.

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House
  4. Died in session

This bill died with 115th Congress. It reached “Passed House” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

21st Century IRS Act This bill amends the Internal Revenue Code to establish requirements for the Internal Revenue Service (IRS) regarding cybersecurity, the protection of taxpayer identities, information technology, and electronic systems. With respect to cybersecurity and identity protection, the bill: requires the IRS to work with the public and private sectors to protect taxpayers from identity theft refund fraud, requires the Electronic Tax Administration Advisory Committee to make recommendations to prevent identity theft and refund fraud, authorizes the IRS to participate in an information sharing and analysis center for identity theft tax refund fraud, and prohibits the disclosure of returns or return information to contractors or other agents for agencies that do not comply with confidentiality safeguards. The IRS must develop and implement: online accounts to provide services to taxpayers and return preparers, a process for accepting electronic tax forms and supporting documents, an Internet platform for Form 1099 filings, a fully automated program for disclosing taxpayer information for third-party income verification using the Internet, and uniform standards and procedures for the acceptance of electronic signatures. The bill also: establishes the position of IRS Chief Information Officer; limits redisclosures and uses of tax return information by individuals designated by taxpayers to receive the information; allows the IRS to require additional taxpayers to file returns electronically; and allows the IRS to pay fees for the use of credit, debit, or charge cards for tax payments if the fees are recouped by charging taxpayers.

Bill Text

What changed in the latest version

28 added · 14 removed

Plain-language change summary

The amendment to HR 5445 includes a new provision regarding fees related to tax payments made with credit, debit, or charge cards. It specifies that the Secretary must ensure any fees or considerations paid under the contract are fully recouped from taxpayers. Additionally, the Secretary is instructed to minimize any such fees. This change clarifies financial responsibilities associated with processing these tax payments.

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5445 Introduced in House (IH)] <DOC> 115th CONGRESS 2d Session H.
5445 Reported in House (RH)] <DOC> Union Calendar No.
489 115th CONGRESS 2d Session H.
5445 To amend the Internal Revenue Code of 1986 to improve cybersecurity and taxpayer identity protection, and modernize the information technology of the Internal Revenue Service, and for other purposes.
5445 [Report No.
115-638] To amend the Internal Revenue Code of 1986 to improve cybersecurity and taxpayer identity protection, and modernize the information technology of the Internal Revenue Service, and for other purposes.
which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to improve cybersecurity and taxpayer identity protection, and modernize the information technology of the Internal Revenue Service, and for other purposes.
which was referred to the Committee on Ways and Means April 13, 2018 Additional sponsors:
Mr.
Sessions, Mr.
Renacci, Mr.
Curbelo of Florida, Mr.
Marchant, and Mr.
Lewis of Georgia April 13, 2018 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed [Strike out all after the enacting clause and insert the part printed in italic] [For text of introduced bill, see copy of bill as introduced on April 10, 2018] _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to improve cybersecurity and taxpayer identity protection, and modernize the information technology of the Internal Revenue Service, and for other purposes.
(c) Effective Date.--The amendments made by this subsection shall apply to disclosures made after December 31, 2022.
(c) Effective Date.--The amendments made by this section shall apply to disclosures made after December 31, 2022.
``(5) Applicable number.--For purposes of paragraph (2)(A), the applicable number shall be determined in accordance with the following table:
``(6) Applicable number.--For purposes of paragraph (2)(A), the applicable number shall be determined in accordance with the following table:
``(D) Exception for certain prepares located in areas without internet access.--The Secretary may waive the requirement of subparagraph (A) if the Secretary determines, on the basis of an application by the tax return preparer, that the preparer cannot meet such requirement by reason of being located in a geographic area which does not have access to internet service (other than dial-up or satellite service).''.
``(D) Exception for certain preparers located in areas without internet access.--The Secretary may waive the requirement of subparagraph (A) if the Secretary determines, on the basis of an application by the tax return preparer, that the preparer cannot meet such requirement by reason of being located in a geographic area which does not have access to internet service (other than dial-up or satellite service).''.
(a) In General.--Section 6311(d)(2) is amended by adding at the end the following:
Section 6311(d)(2) is amended by adding at the end the following:
<all>
Union Calendar No.
489 115th CONGRESS 2d Session H.
R.
5445 [Report No.
115-638] _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to improve cybersecurity and taxpayer identity protection, and modernize the information technology of the Internal Revenue Service, and for other purposes.
_______________________________________________________________________ April 13, 2018 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed
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Sections of law this bill changes

From the bill's own amending language, matched to the official United States Code (current through Public Law 119-124).

Also cites: 26 U.S.C. § 6103, 26 U.S.C. § 7803, 31 U.S.C. § 330, 40 U.S.C. § 11101

How this bill changes current law

5 changes Share ↗

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill amends existing tax law to enhance cybersecurity measures and taxpayer identity protection while modernizing the information technology of the Internal Revenue Service.

  • Section 6103(k)

    Disclosure of return information for purposes of cybersecurity and the prevention of identity theft tax refund fraud.-- (A) In general.--Under such procedures and subject to such conditions as the Secretary may prescribe, the Secretary may disclose specified return information to specified ISAC participants to the extent that the Secretary determines such disclosure is in furtherance of effective Federal tax administration relating to the detection or prevention of identity theft tax refund fraud, validation of taxpayer identity, authentication of taxpayer returns, or detection or prevention of cybersecurity threats.

    This new paragraph allows for the disclosure of taxpayer return information for the purpose of preventing identity theft and enhancing cybersecurity.

  • Section 6103(a)(3)

    subsection (k)(10) → paragraph (10) or (13) of subsection (k)

    This change expands the reference to include the new paragraph (13) concerning cybersecurity and identity theft.

  • Section 7213(a)(2)

    or (13)

    This adjustment specifies that the penalties for unauthorized disclosure of information also apply to disclosures made under the new paragraph (13).

  • Section 6103(p)

    Disclosure to contractors and other agents.-- Notwithstanding any other provision of this section, no return or return information shall be disclosed to any contractor or other agent of a Federal, State, or local agency unless such agency, to the satisfaction of the Secretary-- (A) has requirements in effect which require each such contractor or other agent which would have access to returns or return information to provide safeguards (within the meaning of paragraph (4)) to protect the confidentiality of such returns or return information, (B) agrees to conduct an on-site review every 3 years...

    This addition establishes stricter guidelines for disclosing taxpayer information to contractors and ensures they maintain confidentiality safeguards.

  • Section 6103(p)(8)(B)

    or paragraph (9)

    This change updates the text to reference the new paragraph about contractor disclosures.

Action History

  1. Rule H. Res. 831 passed House.

  2. Considered under the provisions of rule H. Res. 831. (consideration: CR H3422-3428)

  3. 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.

  4. DEBATE - The House proceeded with one hour of debate on H.R. 5445.

  5. The previous question was ordered pursuant to the rule.

  6. POSTPONED PROCEEDINGS - At the conclusion of debate on H.R. 5445, 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. 5445 until later in the legislative day.

  7. Considered as unfinished business. (consideration: CR H3428-3429)

  8. Passed/agreed to in House: On passage Passed by the Yeas and Nays: 414 - 3 (Roll no. 145).(text: CR H3422-3424)

  9. On passage Passed by the Yeas and Nays: 414 - 3 (Roll no. 145). (text: CR H3422-3424)

  10. Motion to reconsider laid on the table Agreed to without objection.

  11. Pursuant to the provisions of H. Res. 831, H.R. 5445 is laid on the table.

  12. 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.

  13. Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-638.

  14. Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-638.

  15. Placed on the Union Calendar, Calendar No. 489.

  16. Committee Consideration and Mark-up Session Held.

  17. Ordered to be Reported (Amended) by Voice Vote.

  18. Introduced in House

  19. Introduced in House

  20. Referred to the House Committee on Ways and Means.

Sponsors

Sponsorship breakdown

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1 sponsors · 6 co-sponsors · 540 not signed on

Sponsors (1)

Co-sponsors (6)

Not signed on (540)

540 members have not signed on to this bill.

Show all 540 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation technology
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Frequently asked questions

What does HR 5445 do?
21st Century IRS Act This bill amends the Internal Revenue Code to establish requirements for the Internal Revenue Service (IRS) regarding cybersecurity, the protection of taxpayer identities, information technology, and electronic systems. With respect to cybersecurity and identity protection, the bill: requires the IRS to work with the public and private sectors to protect taxpayers from identity theft refund fraud, requires the Electronic Tax Administration Advisory Committee to make recommendations to prevent identity theft and refund fraud, authorizes the IRS to participate in an information sharing and analysis center for identity theft tax refund fraud, and prohibits the disclosure of returns or return information to contractors or other agents for agencies that do not comply with confidentiality safeguards. The IRS must develop and implement: online accounts to provide services to taxpayers and return preparers, a process for accepting electronic tax forms and supporting documents, an Internet platform for Form 1099 filings, a fully automated program for disclosing taxpayer information for third-party income verification using the Internet, and uniform standards and procedures for the acceptance of electronic signatures. The bill also: establishes the position of IRS Chief Information Officer; limits redisclosures and uses of tax return information by individuals designated by taxpayers to receive the information; allows the IRS to require additional taxpayers to file returns electronically; and allows the IRS to pay fees for the use of credit, debit, or charge cards for tax payments if the fees are recouped by charging taxpayers.
Who sponsors HR 5445?
HR 5445 is sponsored by DelBene, Suzan K. (Democratic), Sessions, Pete (Republican), Renacci, James B. (Republican), Curbelo, Carlos (Republican), Marchant, Kenny (Republican), Lewis, John (Democratic), and Bishop, Mike (Republican).
What is the current status of HR 5445?
This bill died with 115th Congress. It reached “Passed House” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HR 5445?
Track HR 5445 free on One Click Politics — get push/email alerts when it moves.

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