# 119-s-3931: TAS Act 119-s-3931, TAS Act, is a 119th Congress bill sponsored by Sen. Crapo, Mike [R-ID] (R-ID); status introduced; PRIA reads it as touching household money (as of 2026-09-30). - Canonical: https://policyrisk.com/legislation/119-s-3931 - As of: 2026-09-30 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: 119-s-3931 - Congress: 119 - Title: TAS Act - Status: introduced - Introduced: 2026-02-26 - Sponsor: Sen. Crapo, Mike [R-ID] (R-ID) - Cosponsors: 1 - Policy area: Taxation - Touches household money: yes - Last recorded action: 2026-09-30 ## Summary **IRS customer-service and taxpayer-access overhaul**. This bill forces major digital upgrades, creates public dashboards and taxpayer apps, widens appeal and Tax Court rights, and tightens rules and penalties for paid preparers. - Families and individual taxpayers gain realtime tools to track returns, refunds, and holds through a website and mobile app. The IRS must offer a callback option for unanswered calls within 5 minutes by 2028 and require electronic filing and OCR digitization of paper returns on a phased timeline. - Paid preparers face tougher registration, background checks, education rules, and new penalties for violations. It creates a $250 penalty per failure with a $75,000 annual cap and raises criminal penalties for willful misuse of preparer IDs. - Taxpayer advocates, appeals, and courts get stronger powers and clearer remedies. The Office of the Taxpayer Advocate gets expanded access to IRS files, the Tax Court can issue prehearing subpoenas and broaden relief, and the small disputes threshold rises to $100,000. ## Cosponsors (1) - Sen. Wyden, Ron [D-OR] (D-OR), 2026-02-26T00:00:00.000Z ## Provisions PRIA read - More collection relief and refund rules: benefit, medium. If enacted, the IRS would have to identify taxpayers likely in economic hardship and tell them about installment plans, offers-in-compromise, or being declared not collectible. The bill would waive installment-agreement user fees for taxpayers with AGI up to 250% of poverty or for those who set up… - More support for low-income tax clinics: benefit, medium. If enacted, Low-Income Taxpayer Clinics would generally get a 100% matching rate on grant funds, though the IRS Secretary could lower the match to as low as 25% to expand clinic coverage. Salaries and equipment can count as matching funds, but general overhead cannot. The change would apply to cale… - Simpler rules for Americans living abroad: benefit, medium. If enacted, U.S. taxpayers living abroad would get several changes to reduce paperwork and volatility. The bill would let some qualified individuals use the year's average exchange rate for foreign income and expenses. It would allow certain foreign-currency losses tied to foreign home mortgage deb… - Stronger whistleblower awards and protections: benefit, low. If enacted, whistleblowers could get interest on awards from a defined date when the IRS delays a preliminary award recommendation. Awards under the whistleblower program would be exempt from sequestration orders issued after enactment. The bill would also allow de novo Tax Court review of some awa… - Voluntary withholding for gig contractors: benefit, low. If enacted, a payer and a worker could agree to treat some non-wage payments for services as wages for Federal income tax withholding. The Treasury would have 18 months to write rules about which payments qualify and how much to withhold. This would let some independent contractors have taxes withh… - New rules and penalties for preparers: cost, high. If enacted, paid tax preparers would have to put a valid preparer ID on each return and meet new PTIN suitability, education, and tax-compliance checks. The bill would create civil penalties (generally $250 per missing ID, capped at $75,000 per year), raise misappropriation penalties to the greater… - Faster IRS online services and e-filing: mixed, high. If enacted, the IRS would be required to support electronic filing and to process e-filed returns electronically. The IRS would use OCR to digitize paper returns unless OCR is slower or less reliable. The bill would require individualized refund status info online within about 12 months and online… - Stronger Tax Court and appeals rights: mixed, medium. If enacted, the bill would expand Tax Court access and procedures. The small-claims limit would rise to $100,000 with inflation indexing and the court could hear recovery suits up to generally $2,000,000. The Tax Court would get broader subpoena, discovery, and clerical-correction powers and could… ## Related bills - 119-s-891: Bipartisan Health Care Act - 119-s-836: Children and Teens’ Online Privacy Protection Act - 119-s-3257: John A. Hauser Mental Health in Aviation Act - 119-s-554: United States-Israel Defense Partnership Act of 2025 - 119-s-5326: Health Care Fraud Prevention and Enforcement Act - 119-s-4576: Jewish American Security Act ## Sources - [119-s-3931 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/3931) ## Related - [119-s-891: Bipartisan Health Care Act](https://policyrisk.com/legislation/119-s-891) - [119-s-836: Children and Teens’ Online Privacy Protection Act](https://policyrisk.com/legislation/119-s-836) - [119-s-3257: John A. Hauser Mental Health in Aviation Act](https://policyrisk.com/legislation/119-s-3257) - [119-s-554: United States-Israel Defense Partnership Act of 2025](https://policyrisk.com/legislation/119-s-554) - [119-s-5326: Health Care Fraud Prevention and Enforcement Act](https://policyrisk.com/legislation/119-s-5326) - [119-s-4576: Jewish American Security Act](https://policyrisk.com/legislation/119-s-4576) - [All bills in Congress](https://policyrisk.com/legislation) Source: PRIA, https://policyrisk.com/legislation/119-s-3931 (as of 2026-09-30).