US HB2171 | 2017-2018 | 115th Congress

Status

Spectrum: Partisan Bill (Democrat 7-0)
Status: Introduced on April 26 2017 - 25% progression, died in committee
Action: 2017-04-26 - Referred to the House Committee on Ways and Means.
Pending: House Ways And Means Committee
Text: Latest bill text (Introduced) [PDF]

Summary

Taxpayer Protection Act of 2017 This bill amends the Internal Revenue Code to establish additional requirements and procedures for collecting taxes, regulating tax preparers, responding to identity theft, and assisting low-income taxpayers. The bill repeals the authority of the Internal Revenue Service (IRS) to contract with private companies to collect federal tax debts. It also excludes from the gross income of an individual up to $10,000 of income from the discharge of a debt over the individual's lifetime. The bill requires the statute of limitations for a taxpayer's case to continue to run during a pending application for assistance from the National Taxpayer Advocate. The bill also: establishes limitations on IRS levies of retirement accounts, suspends the time limit for returning wrongfully levied property if a taxpayer is financially disabled, increases the grace period for withdrawing a frivolous return, and repeals the requirement to submit a partial payment with an offer-in-compromise to settle a tax liability. The IRS must: (1) notify taxpayers regarding suspected identity theft and related criminal charges, (2) establish a single point of contact for identity theft victims, (3) permit its employees to refer taxpayers to low-income taxpayer clinics, and (4) notify taxpayers who are eligible for the Earned Income Tax Credit. The IRS may regulate paid tax return preparers and disclose returns or return information necessary to publish decisions related to tax return preparer misconduct. The bill provides additional funding to the IRS for Taxpayer Services and increases the funding that the IRS may allocate to low-income taxpayer clinics.

Tracking Information

Register now for our free OneVote public service or GAITS Pro trial account and you can begin tracking this and other legislation, all driven by the real-time data of the LegiScan API. Providing tools allowing you to research pending legislation, stay informed with email alerts, content feeds, and share dynamic reports. Use our new PolitiCorps to join with friends and collegaues to monitor & discuss bills through the process.

Monitor Legislation or view this same bill number from multiple sessions or take advantage of our national legislative search.

Title

Taxpayer Protection Act of 2017

Sponsors


History

DateChamberAction
2017-04-26HouseReferred to the House Committee on Ways and Means.
2017-04-26HouseIntroduced in House

Subjects


US Congress State Sources


Bill Comments

feedback