119th Congress Taxation
H.R. 6495: Taxpayer Notification and Privacy Act
Passed House
- Introduced (completed)
- Passed House (completed)
- Passed Senate (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
This bill expands the Internal Revenue Service (IRS) notice requirements for contacting a third party (e.g., employer or bank) for information related to a taxpayer’s federal tax liability and the rights of the taxpayer in such situation. (Conditions and exceptions apply.)
Currently, the IRS must notify a taxpayer at least 45 days in advance of a time period during which the IRS intends to contact a third party for information related to the taxpayer’s tax liability but is not required to specify what information is being sought.
The bill requires the IRS to specify in a notice to a taxpayer each item of information sought from a third party when (1) the IRS has not previously requested such information from the taxpayer, and (2) the taxpayer can reasonably provide such information. This requirement does not apply if the IRS determines such third-party information is necessary.
Read the full summary
Further, under the bill, a taxpayer is allowed no less than 45 days (or more if requested by the taxpayer and deemed reasonable) to respond before the IRS contacts such third party.
Written by the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- Jimmy Panetta D-CAOriginal
Who scored on this bill
- 1W. Steube SponsorDrew cross-party cosponsors, introduced, marked up, reported, passed House5 events+68
- 2Jimmy PanettaCosponsored; cosponsored bill passed2 events+4
See all scorers and every scoring event
Introductions and cosponsorships count toward weekly caps and show no points.
Other bills by W. Steube
- H.R. 9498: Taxpayer Advocate Participation Act
- H.R. 5366: Doug LaMalfa Federal Disaster Tax Relief Certainty Act
- H.R. 1028: Protection of Women in Olympic and Amateur Sports Act of 2026
- H.R. 28: Protection of Women and Girls in Sports Act of 2025
- H.R. 5863: Federal Disaster Tax Relief Act of 2023
- H.R. 7187: Protection of Women in Olympic and Amateur Sports Act
History
- Passed the House by voice vote.
- Introduced in the House by W. Steube.
Show the full action history (13 actions)
- Received in the Senate and Read twice and referred to the Committee on Finance.
- Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Considered under suspension of the rules. (consideration: CR H3106-3107)
- DEBATE - The House proceeded with forty minutes of debate on H.R. 6495.
- Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3106)
- On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3106)
- Motion to reconsider laid on the table Agreed to without objection.
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-427.
- Placed on the Union Calendar, Calendar No. 372.
- Committee Consideration and Mark-up Session Held
- Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0.
- Introduced in House
- Referred to the House Committee on Ways and Means.