# 119-s-5072: Taxpayer Transparency and Notice Act

119-s-5072, Taxpayer Transparency and Notice Act, is a 119th Congress bill sponsored by Sen. Luján, Ben Ray [D-NM] (D-NM); status introduced; PRIA reads it as touching household money (as of 2026-09-30).

- Canonical: https://policyrisk.com/legislation/119-s-5072
- 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-5072
- Congress: 119
- Title: Taxpayer Transparency and Notice Act
- Status: introduced
- Introduced: 2026-07-22
- Sponsor: Sen. Luján, Ben Ray [D-NM] (D-NM)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-30

## Summary

**Would require the IRS to send quarterly notices to taxpayers with unpaid tax balances.** The notices would replace the annual notice framework and must include an estimate of penalties and interest that could accrue if the delinquent tax is not fully paid within the remaining time under section 6502(a). Notices would also provide information on programs and services that can help taxpayers. The quarterly requirement would not apply while an installment agreement under section 6159(a) or an accepted offer-in-compromise under section 7122 is in effect or when the tax is determined not collectible under section 6343(e). The amendments would take effect 24 months after enactment and include a conforming change to the Chapter 77 table of sections.

## Cosponsors (1)

- Sen. Cornyn, John [R-TX] (R-TX), 2026-07-22T00:00:00.000Z

## Provisions PRIA read

- Quarterly notices for taxpayers who owe: benefit, low. If enacted, the IRS would send you a notice at least every three months if you owe federal tax. Each notice would include an estimate of penalties and interest. The estimate would show how much would accrue if you do not pay within the remaining period under section 6502(a). Notices would also list…

## Related bills

- 119-s-1071: National Defense Authorization Act for Fiscal Year 2026
- 119-s-2120: Older Americans Act Reauthorization Act of 2025
- 119-s-4668: Protect College Sports Act of 2026
- 119-s-5022: Cannabis Administration and Opportunity Act
- 119-s-2819: Head Start for America's Children Act
- 119-s-1748: Kids Online Safety Act

## Sources
- [119-s-5072 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/5072)

## Related
- [119-s-1071: National Defense Authorization Act for Fiscal Year 2026](https://policyrisk.com/legislation/119-s-1071)
- [119-s-2120: Older Americans Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-s-2120)
- [119-s-4668: Protect College Sports Act of 2026](https://policyrisk.com/legislation/119-s-4668)
- [119-s-5022: Cannabis Administration and Opportunity Act](https://policyrisk.com/legislation/119-s-5022)
- [119-s-2819: Head Start for America's Children Act](https://policyrisk.com/legislation/119-s-2819)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-5072 (as of 2026-09-30).