Summary: H.R.88 — 115th Congress (2017-2018)All Information (Except Text)

Bill summaries are authored by CRS.

Shown Here:
House agreed to Senate amendment without amendment (12/20/2018)

This bill amends the Internal Revenue Code to make several changes to Internal Revenue Service (IRS) administrative policies and various tax deductions, tax credits, and requirements for tax-favored savings accounts.

The bill includes provisions that:

  • allow various tax credits, deductions, and modifications to existing rules for individuals and businesses affected by recent natural disasters;
  • modify the requirements for employer-provided retirement plans and Individual Retirement Accounts;
  • expand the purposes for which qualified tuition programs (known as 529 plans) may be used;
  • repeal or delay several health-related taxes;
  • make several technical and other modifications to P.L. 115-97 (commonly known as the Tax Cuts and Jobs Act);
  • modify requirements for the IRS regarding its organizational structure, customer service, whistle-blowers, tax enforcement procedures, management of information technology, and use of electronic systems;
  • prohibit the rehiring of certain IRS employees who were removed for misconduct;
  • establish requirements for cybersecurity and identify protection; and
  • make Tax Court judges subject to the same grounds for disqualification as other federal judges.