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Congress·In Committee·S. 3931

Sen. Crapo and Sen. Wyden Introduce Bipartisan Bill to Modernize IRS and Protect Taxpayers

TAS Act

21 days ago·View on Congress.gov

Legislative Progress

Senate
House
President
Law

Key Points

  • The IRS would be required to create a real-time public dashboard showing phone wait times, call volumes, and processing backlogs so taxpayers can see how long they'll wait before calling.

    From policy text

    “The Secretary shall require the Internal Revenue Service to provide in real time on its public website, to the extent practicable, the following”
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  • Taxpayers would get expanded online accounts to view all IRS letters, notices, and returns from the last six years, respond to IRS correspondence digitally, and let authorized tax professionals access their accounts too.

    From policy text

    “the Secretary shall make available a website or mobile application which allows any taxpayer (including any taxpayer residing outside of the United States) the ability to”
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  • New standards for paid tax preparers would require background checks and education programs, with the IRS gaining authority to deny, suspend, or revoke preparer identification numbers for misconduct, incompetence, or fraud.

    From policy text

    “The Secretary shall maintain a program for administration of preparer tax identification numbers required under subsection (a)(4), which shall include restrictions on the issuance of such numbers to any individual other than an individual who”
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  • Americans held hostage or wrongfully detained abroad would have their tax deadlines paused and any penalties or interest canceled for the period they were away, with relief also available for spouses.

    From policy text

    “The period during which an applicable individual was unlawfully or wrongfully detained abroad, or held hostage abroad, shall be disregarded in determining, under the internal revenue laws, in respect of any tax liability of such individual”
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  • The Tax Court would gain new jurisdiction to hear refund suits up to $2 million and issue refunds in collection due process cases, while filing deadlines would be treated as flexible rules subject to equitable tolling rather than rigid jurisdictional bars.

    From policy text

    “the Tax Court shall, subject to section 7422, have jurisdiction over any action, not exceeding the applicable amount, for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected”
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  • Low-income taxpayers would benefit from eliminated installment agreement fees for those earning under 250% of the poverty level, automated refund offset protections for earned income credit recipients, and stronger low-income taxpayer clinic funding.
TaxesEconomy FinanceCriminal JusticeTechnology Digital

Impact Analysis

Personal Impact

Scores: 1 = low, 5 = highSentiment: -5 to +5 (net benefit)

Milestones

2 milestones2 actions
Feb 26, 2026Senate

Read twice and referred to the Committee on Finance.

Feb 26, 2026

Introduced in Senate

What Happens Next

Projected impacts based on AI analysis

12 months after enactment

Key IRS customer service improvements take effect, including the real-time phone wait time dashboard, automated refund offset bypass for low-income taxpayers, and elimination of installment agreement fees for those below 250% of poverty

If enacted, within about a year taxpayers could check IRS wait times online before calling, and low-income filers would get better protections and lower costs when setting up payment plans

18 months after enactment

Expanded online taxpayer accounts launch, allowing people to view 6 years of IRS correspondence, upload responses digitally, and let tax professionals access their accounts

Taxpayers would no longer need to call or mail the IRS for most routine interactions — they could handle nearly everything through a website or app

18-24 months after enactment

New tax preparer regulation system takes full effect, including background check and education requirements, PTIN suspension/revocation authority, and higher penalties for misconduct

Taxpayers would have greater confidence that their paid preparer meets minimum qualifications, while unscrupulous preparers face real consequences for fraud or incompetence

Source Information

Document Type

Congressional Bill

Official Title

TAS Act

Bill NumberS 3931
Congress119th Congress
ChamberSenate
Latest ActionRead twice and referred to the Committee on Finance.

Sponsor

Cosponsors

(1)
D: 1

Analysis generated by AI. Always verify with official sources.