What does Preamble of TAS Act do?

This bill, formally titled 'To improve services provided to taxpayers by the Internal Revenue Service,' aims to improve services provided to taxpayers by the Internal Revenue Service.

What does SHORT TITLE; ETC. of TAS Act do?

This Act may be cited as the "Taxpayer Assistance and Service Act" or the "TAS Act". Amendments within this Act reference sections of the Internal Revenue Code of 1986. For the purposes of this Act, the term "Secretary" refers to the Secretary of the Treasury or their delegate.

What does DIGITIZATION OF TAX RETURNS AND CORRESPONDENCE. of TAS Act do?

This section allows federal tax returns and amendments to be filed electronically and mandates electronic processing by the Secretary. The Internal Revenue Service is required to use optical character recognition (or similar technology) to transcribe paper returns and correspondence. Exceptions to the digitization requirement are permitted if the technology is deemed slower or less reliable than manual transcription or existing processes. Any exception to the technology application requires a report to the House Committee on Ways and Means and the Senate Committee on Finance within 30 days. The application of this section is phased in based on the type of return, with individual income tax returns having the earliest effective date. Individual income tax returns are subject to the requirements on or after January 1 of the first calendar year beginning more than 180 days after enactment. Estate and gift tax returns are subject to the requirements on or after January 1 of the first calendar year beginning more than 24 months after enactment. All other returns and correspondence are subject to the requirements on or after January 1 of the first calendar year beginning more than 18 months after enactment.

What does ESTABLISHMENT OF DASHBOARD TO INFORM TAXPAYERS OF BACKLOGS of TAS Act do?

This section mandates the IRS to provide real-time data on its public website regarding call volumes, wait times, and callback availability for taxpayer phone lines. The website must include an application displaying this information and estimating wait times to speak with a representative. An application programming interface (API) will be provided to allow external developers to access and display this data. Monthly summaries of call data, including average and median call lengths, automated system usage, and caller satisfaction, will be published. The IRS is required to use technology to detect and screen out automated calls. If significant delays in processing tax returns or other documents occur, the IRS must publish information on the website regarding the receipt dates of those items. The term 'applicable item' refers to categories of tax returns, claims, and other documents filed with the IRS. The term 'significant delay' is defined as the failure to process items received at least 21 days prior to the week's start. The requirements of this section will apply to periods beginning 12 months after the Act's enactment.

What does EXPANSION OF ELECTRONIC ACCESS TO INFORMATION ABOUT RETURNS of TAS Act do?

This section requires the Secretary to provide individualized, specific, and up-to-date information to taxpayers regarding their tax returns and amended returns. The information must be accessible through a website and mobile application. Taxpayers will receive information on whether the IRS has received and entered their return into its systems. The Secretary must provide details on refund issuance, including the date issued (if applicable), the estimated date of receipt, and the method of delivery (electronic fund transfer or paper check). If a refund is issued electronically, the Secretary must provide partial or full account numbers, the financial institution's name and routing number. If processing is suspended, the Secretary must provide the reason for the suspension and details on any requested information, including the form and submission deadline.

What does EXPANSION OF CALLBACK TECHNOLOGY. of TAS Act do?

This section expresses the sense of Congress that taxpayers contacting the Internal Revenue Service (IRS) should have the option to receive a callback. The IRS is directed to provide taxpayers, including those residing outside the United States, the option to receive a callback for calls made to specified phone number extensions. This provision mandates that the IRS offer this callback option no later than calendar year 2028.

What does EXPANSION OF ONLINE ACCOUNTS. of TAS Act do?

This section requires the Secretary to make available a website or mobile application allowing taxpayers, including those residing outside the U.S., to view certain IRS documents and correspondence. Taxpayers can respond to IRS notices and letters through the application. Authorized representatives, tax return preparers, and qualified reporting agents can access taxpayer information and transmit responses with taxpayer permission. The 'applicable period' for viewing documents is generally the preceding six years, excluding years ending before the Act's enactment. A 'qualified reporting agent' is defined as a person authorized to sign and file employment tax returns and meeting requirements established by the Secretary. The Secretary must establish a program to investigate unauthorized disclosure of return information by individuals with taxpayer authorization. The Secretary must annually publish data related to the program addressing unauthorized disclosures. The Secretary is required to conduct focus groups with taxpayers and tax professionals prior to the application's launch.

What does AUTOMATION OF REFUND OFFSET BYPASS. of TAS Act do?

This section amends Section 6402(a) of the Internal Revenue Code. It establishes a special rule for certain individuals regarding overpayments and credits under Section 32. The Secretary must refund overpayments up to the amount of the Section 32 credit allowed for the taxable year. An 'applicable taxpayer' is defined as one classified as currently not collectible by the Secretary prior to the refund request. The amendments apply to offsets made after 12 months from the date of enactment of this Act.

What does INSTALLMENT AGREEMENT FEES ELIMINATED FOR CERTAIN of TAS Act do?

This section amends Section 6159(f) of the Internal Revenue Code to eliminate fees for certain installment agreements. Taxpayers with an adjusted gross income not exceeding 250 percent of the applicable poverty level are eligible for a fee waiver. Taxpayers who enter into an installment agreement using the IRS public website and agree to make electronic payments are also eligible for a fee waiver. The amendment applies to installment agreements entered into after 12 months following the enactment of this Act.

What does INDIVIDUALS FACING ECONOMIC HARDSHIPS INFORMED OF COLLECTION of TAS Act do?

This section establishes a program for the Secretary to identify taxpayers likely experiencing economic hardship and with unpaid tax liabilities. Taxpayers requesting payment agreements under section 6159(a) will receive information about alternative options like partial collection agreements, offers-in-compromise, and currently not collectible status. Economic hardship determinations will follow the process outlined in section 6343(a)(1)(D) of the Internal Revenue Code, using income and asset data and schedules described in section 7122(d)(2)(A). The Secretary must submit a report to the House and Senate tax committees within two years of enactment, evaluating the accuracy of hardship identification and the program's impact. The report will include data on the number of taxpayers identified, options provided, and the status of their tax liabilities.

Back to bills

TAS Act

Last updated: 2/26/2026 · Introduced: 2/26/2026

Author: Mike Crapo (R-ID)

AI TL;DR will appear after bill summary generation completes.

119th Congressin committeeHR. 7959(Passed House)Official page

Verified Votes

No verified votes yet.

Community Votes

No community votes yet. Be the first!

Voting as guest · Sign in for verified votes