Latest action: Read twice and referred to the Committee on Finance.
Referred to one or more standing committees for review, hearings, and possible markup.
Specific committees not parsed from action data.
The committee may hold hearings, amend the bill, or let it die without action.
Next: Reported
Full chamber floor — Speaker / Majority Leader controls scheduling
Modifies how the IRS applies penalties and time limits for tax disputes.
The problem
Current tax penalty procedures may not balance taxpayer rights with IRS enforcement needs. Unclear rules create confusion about when penalties apply and how long disputes can last.
The proposal
Changes the Internal Revenue Code to modify procedural requirements for how penalties are applied and establishes new timeframes for penalty disallowance periods in tax cases.
The impact
Affects taxpayers facing penalties, the IRS enforcement processes, and tax compliance procedures. May change how disputes are resolved and penalties are assessed.
Modifying procedural requirements could make tax penalty rules easier to understand. Clearer rules help both the IRS and taxpayers know what to expect.
New disallowance periods might prevent the IRS from pursuing very old penalties. This could protect taxpayers from long-delayed enforcement actions.
Streamlined procedures may reduce paperwork and complexity in tax disputes. This could save time for both taxpayers and the IRS.
Modified procedures could ensure penalties are applied consistently and fairly. Standard rules help prevent arbitrary or inconsistent enforcement.
Restricting penalty periods might reduce IRS tax collection. If fewer penalties apply, the government could collect less tax revenue.
Weakening penalty procedures might reduce taxpayer compliance. If penalties are less likely, some taxpayers may be less motivated to pay correctly.
New restrictions on penalty disallowance periods could limit IRS enforcement powers. The IRS might be unable to pursue cases it currently can handle.
Relaxed penalties might benefit non-compliant taxpayers disproportionately. Taxpayers who pay correctly could feel the system is unfair.
Generated by AI from the bill text. Not a prediction and not legal or policy advice. The percentage is the model's own rating of each item — self-reported, and not a measure of how accurate it is.
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Individual contributions, grouped by employer · FEC
Where their individual donors work · 2026 cycle
Money from people who work there, not from the company. Not tied to this bill.
Itemized individual contributions via FEC, grouped by the employer each contributor self-reported. Companies and unions cannot contribute to federal candidates from their treasuries, so these totals are money from people who work at an employer — never from the organization itself. They are campaign contributions covering a full election cycle and are not connected to this bill.
Senate LDA lobbying disclosures
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