PlainBillCongress, translated.Legislation. Context. Public interest.Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S5219)
Congressional Research Service
Version 00 · Introduced in Senate · Sep 12, 2017
Taxpayer Bill of Rights Enhancement Act of 2017
This bill amends the Internal Revenue Code, with respect to provisions affecting taxpayer rights, to:
increase penalties for unauthorized disclosure or inspection of taxpayer information and allow punitive damages for willful unauthorized inspection or disclosure;
Showing the opening paragraphs of the official summary.
prohibit the disclosure of taxpayer information to any contractor or other agent of a governmental entity without confidentiality safeguards;
increase the limit on civil damages for unauthorized collection actions by Internal Revenue Service (IRS) employees and allow punitive damages for reckless or intentional actions;
extend to two years the time limit for contesting a tax levy or for seeking a return of wrongfully levied property;
waive user fees for taxpayers who agree to automated installment payments;
allow amounts that have been wrongfully levied from retirement accounts to be recontributed without regard to contribution limits;
modify the requirements and exceptions that apply to payments of estimated taxes;
require the disclosure of collection activities relating to a joint account upon the oral request of either spouse (currently, a written request is required); and
require tax-exempt organizations to file their tax returns in electronic form.
The IRS must maintain a program that provides free tax preparation and electronic filing services to low-income and elderly taxpayers.
The bill amends the Internal Revenue Service Restructuring and Reform Act of 1998 to require at least one IRS appeals officer and one settlement officer to be located and permanently available in each state, the District of Columbia, and Puerto Rico.
People & committees
Sen. Grassley, Chuck [R-IA] · R–IA
Legislative record
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Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S5219)
Introduced in Senate
Primary sources
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Source last updated: Aug 11, 2025. Consult Congress.gov for the current record.
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Analyze S.1793 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 S.1793 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 S.1793 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 S.1793 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.