H.R.5445 - 21st Century IRS Act115th Congress (2017-2018) |
|Sponsor:||Rep. Bishop, Mike [R-MI-8] (Introduced 04/10/2018)|
|Committees:||House - Ways and Means|
|Committee Reports:||H. Rept. 115-638|
|Latest Action:||House - 04/18/2018 Pursuant to the provisions of H. Res. 831, H.R. 5445 is laid on the table. (All Actions)|
|Roll Call Votes:||There has been 1 roll call vote|
This bill has the status Passed House
Here are the steps for Status of Legislation:
- Passed House
- Passed Senate
- To President
- Became Law
Summary: H.R.5445 — 115th Congress (2017-2018)All Information (Except Text)
Reported to House with amendment(s) (04/13/2018)
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.