02 April 2019

Ways and Means approves IRS reform bill

The House Ways and Means Committee on April 2, 2019, approved by unanimous voice vote IRS reform legislation (H.R. 1957) that would codify the requirement of an independent administrative appeals function at the IRS and limit access of non-Internal Revenue Service employees to returns and return information, in addition to enhancing IRS information technology and cybersecurity and identity protection.

The Taxpayer First Act of 2019 is similar to language approved by the House late last year both on its own and as part of a broader tax package authored by then-Chairman Kevin Brady (R-TX). That version had dropped from earlier versions controversial provisions like eliminating the IRS Oversight Board and changing the title of IRS Commissioner to Administrator; it also added in whistleblower protection provisions supported by Senate Finance Committee leaders. A House-Senate tax deal never materialized at the end of last year amid the government shutdown.

A substitute amendment made only a clerical change to the package. The bill is sponsored by Ways and Means Oversight Subcommittee Chairman John Lewis (D-GA) and Ranking Member Mike Kelly (R-PA), with full Ways and Means Committee Chairman Richard Neal (D-MA) and Ranking Member Brady serving as co-sponsors. Senate Finance Committee Chairman Chuck Grassley (R-IA) and Ranking Member Ron Wyden (D-OR) have introduced a companion Senate measure (S. 928).

A JCT description and revenue estimate are attached.

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Contact Information
For additional information concerning this Alert, please contact:
 
Washington Council Ernst & Young
   • Any member of the group, at (202) 293-7474.

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ATTACHMENTS

H.R. 1957 description

JCT revenue estimate

Document ID: 2019-0679