PlainBillCongress, translated.Legislation. Context. Public interest.Congressional Research Service
Version 55 · Passed Senate · Jun 13, 2019
Taxpayer First Act
This bill revises requirements for the Internal Revenue Service (IRS) regarding its organizational structure, customer service, enforcement procedures, cybersecurity and identity protection, management of information technology, and use of electronic systems.
The bill includes provisions that
Showing the opening paragraphs of the official summary.
establish the IRS Independent Office of Appeals to resolve federal tax controversies without litigation;
require the IRS to develop comprehensive customer service and IRS personnel training strategies;
exempt certain low-income taxpayers from payments required to submit an offer-in-compromise;
modify certain tax enforcement procedures and requirements;
establish requirements for responding to Taxpayer Advocate Directives;
establish a Community Volunteer Income Tax Assistance Matching Grant Program;
require the IRS to give public notice of the closure of taxpayer assistance centers;
modify procedures for whistle-blowers;
establish requirements for cybersecurity and identity protection;
provide notification to taxpayers of suspected identity theft;
require the appointment of a Chief Information Officer who shall develop and implement a multiyear strategic plan for IRS information technology needs;
modify requirements for managing IRS information technology;
expand electronic filing of tax returns;
prohibit the rehiring of certain IRS employees who were removed for misconduct;
require mandatory e-filing by tax-exempt organizations and notice before revocation of tax-exempt status for failure to file; and
increase penalties for failure to file tax returns.
The bill also requires the IRS to implement
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 accepting electronic signatures.
People & committees
Rep. Lewis, John [D-GA-5] · D–GA
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Became Public Law No: 116-25.
Became Public Law No: 116-25.
Signed by President.
Signed by President.
Presented to President.
Presented to President.
Passed Senate without amendment by Voice Vote. (consideration: CR S3626)
Passed/agreed to in Senate: Passed Senate without amendment by Voice Vote.(consideration: CR S3626)
Received in the Senate, read twice.
Motion to reconsider laid on the table Agreed to without objection.
On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H4352-4362)
Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H4352-4362)
DEBATE - The House proceeded with forty minutes of debate on H.R. 3151.
Considered under suspension of the rules. (consideration: CR H4352-4364)
Mr. Lewis moved to suspend the rules and pass the bill.
Referred to the Committee on Ways and Means, and in addition to the Committees on the Budget, and Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on the Budget, and Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on the Budget, and Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Sep 8, 2026. Consult Congress.gov for the current record.
AI Conversation Starters
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Analyze H.R.3151 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
Examine H.R.3151 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.
Examine H.R.3151 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.
Examine H.R.3151 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.