# 119-s-5073: Tax Complexity and Fraud Prevention Review Act

119-s-5073, Tax Complexity and Fraud Prevention Review Act, is a 119th Congress bill sponsored by Sen. Luján, Ben Ray [D-NM] (D-NM); status introduced (as of 2026-09-30).

- Canonical: https://policyrisk.com/legislation/119-s-5073
- 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-5073
- Congress: 119
- Title: Tax Complexity and Fraud Prevention Review Act
- Status: introduced
- Introduced: 2026-07-22
- Sponsor: Sen. Luján, Ben Ray [D-NM] (D-NM)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2026-09-30

## Summary

**Annual, public reports on IRS tax-fraud prevention.** This bill would require the Treasury Secretary to deliver detailed, yearly reports that describe how the IRS identifies, prevents, and resolves each type of tax fraud and to make appropriately redacted data public on the IRS website. - Taxpayers: The public reports must include data and analysis by specific tax form on each type of fraud, plus totals for refunds that were wrongly paid and refunds identified and disallowed before any payment. - Tax-filing providers and Security Summit members: Reports must provide timelines and detailed descriptions of interactions between the IRS and Security Summit members and with providers that do not participate in the Summit, including alerts, guidelines, threat analyses, data shared, and recommendations to improve data, analytics, information sharing, and collaboration. - IRS and oversight: The first report must be delivered within 12 months and then annually. The bill also says the fraud report does not satisfy the separate statutory requirement to analyze sources of complexity in federal tax administration.

## Cosponsors (1)

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

## 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-5073 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/5073)

## 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-5073 (as of 2026-09-30).