# 119-s-5441: TAS Act 119-s-5441, TAS Act, is a 119th Congress bill sponsored by Sen. Crapo, Mike [R-ID] (R-ID); status in_committee; PRIA reads it as touching household money (as of 2026-10-29). - Canonical: https://policyrisk.com/legislation/119-s-5441 - As of: 2026-10-29 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: 119-s-5441 - Congress: 119 - Title: TAS Act - Status: in_committee - Introduced: 2026-09-17 - Sponsor: Sen. Crapo, Mike [R-ID] (R-ID) - Cosponsors: 0 - Policy area: Taxation - Touches household money: yes - Last recorded action: 2026-10-29 ## Summary **This bill would modernize IRS taxpayer service and transparency.** It would push the IRS to digitize returns and correspondence, show real‑time call center and processing data, and give taxpayers and authorized representatives online status and document upload tools. ## Provisions PRIA read - Tax relief for wrongfully detained U.S. nationals: benefit, high. If enacted, the time a U.S. national was unlawfully detained or held hostage abroad would be disregarded for tax deadlines, penalties, interest, and related timing rules. The IRS must set up a program by January 1, 2027 so eligible individuals (or their spouse or dependent) can apply for refund or… - Higher penalties for tax data leaks: benefit, high. If enacted, criminal fines for willfully disclosing or inspecting tax return information would increase up to $250,000 and prison time could rise to 7 years. IRS contractors who willfully fail to protect return data and cause an unauthorized disclosure could face a felony fine equal to the greater… - Online IRS accounts and documents: benefit, high. If enacted, the IRS would create two online services for taxpayers. By about one year plus the next January 1 after enactment, you would be able to check individualized return and refund status on a website or app, including processing stage, refund issue date or estimate, and EFT or mailing detail… - Faster IRS digital service and access: benefit, medium. If enacted, the IRS would move most filing and customer service online and speed processing. Individual income returns would be required to be filed and processed electronically starting the first calendar year that begins more than 180 days after enactment. The IRS would use OCR or similar tech to… - More Tax Court power and whistleblower fixes: benefit, medium. If enacted, the Tax Court would get broader tools and reach. The Court could hear recovery suits for erroneously or illegally collected taxes up to $2,000,000 and allow small-dispute procedures for smaller refund petitions (rules apply to actions filed after 12 months). The Court could issue pre-he… - Stronger appeal rights and notice rules: benefit, medium. If enacted, taxpayers would get clearer review steps and more time to appeal before collection. The IRS must review refund claims within about 12 months and send a detailed written disallowance with instructions to appeal to the Independent Office of Appeals. If the IRS misses the review deadline,… - IRS business child care liaison: benefit, low. If enacted, the IRS would appoint a Business Child Care Liaison to help employers and employees use employer-provided child care tax benefits. The Liaison would issue a preparer fact sheet and set up a SAM.gov link within 120 days. The Liaison would coordinate outreach, recommend changes, and send… - New rules and penalties for preparers: cost, high. If enacted, paid tax preparers would face stricter ID, education, and background rules. The Secretary would run a PTIN program with suitability checks and up to 18 hours of annual education and could suspend or revoke PTINs and impose monetary penalties up to $5,000. The IRS must build a real-time… - Clearer rules for child, student, and EITC denials: mixed, high. If enacted, deficiency notices that deny the Child Tax Credit, American Opportunity Tax Credit, or Earned Income Tax Credit would have to say which credit is denied, the grounds for denial, and how long any disallowance period would last. Notices would also warn that, unless overturned on appeal, t… - Bigger penalties for tax preparers: mixed, high. If enacted, many civil penalties for paid tax return preparers would increase. Some fines would rise (for example, small penalties moving from about $50 to $250), caps in several subsections would be raised (including to $50,000 or $75,000), and a new misappropriation rule would require a preparer… - Mixed changes to tax collection and hardship relief: mixed, medium. If enacted, the bill would add new help for taxpayers in hardship but also limit some refunds. The IRS must set up a program within 12 months to identify taxpayers likely in economic hardship and tell them about partial-payment plans, offers-in-compromise, and 'currently not collectible' status. Th… - Earlier filing rules for payers and contractors: mixed, medium. If enacted, many payers would have earlier reporting deadlines and some partnerships would face new filing formats. Certain electronically filed information returns and IRA distribution reports would be due by January 31 for the prior year (applies to years after December 31, 2027). The IRS could r… - Match rules for low-income clinics: mixed, low. If enacted, Low-Income Taxpayer Clinics that receive IRS grants would need to provide matching funds. The default match would be 100% of the grant, but the IRS Secretary could set a lower match not below 25%. Matching may include salaries and equipment, but not sponsoring-institution overhead. Thes… - Limited tax data sharing with CBO: mixed, low. If enacted, the Director of the Congressional Budget Office could request that the Education Secretary get limited tax return data to help with certain education-loan work. The Education Secretary could share return information with CBO officers only as needed for those purposes. Education would ha… - New Tax Court dispute rules: mixed, low. If enacted, the bill would change how Tax Court and collection appeals work. Taxpayers disputing the amount or existence of tax in a Collection Due Process (CDP) appeal would have to raise that dispute in Tax Court or another Federal court, not inside the CDP appeal. The Tax Court could assign more… ## Related bills - 119-s-2234: Reducing Homelessness Through Program Reform Act - 119-s-4952: Protecting American Taxpayers Act - 119-s-3931: TAS Act - 119-s-1748: Kids Online Safety Act - 119-s-1949: Combating Violent and Dangerous Crime Act - 119-s-2010: TERMS Act ## Sources - [119-s-5441 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/5441) ## Related - [119-s-2234: Reducing Homelessness Through Program Reform Act](https://policyrisk.com/legislation/119-s-2234) - [119-s-4952: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4952) - [119-s-3931: TAS Act](https://policyrisk.com/legislation/119-s-3931) - [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748) - [119-s-1949: Combating Violent and Dangerous Crime Act](https://policyrisk.com/legislation/119-s-1949) - [119-s-2010: TERMS Act](https://policyrisk.com/legislation/119-s-2010) - [All bills in Congress](https://policyrisk.com/legislation) Source: PRIA, https://policyrisk.com/legislation/119-s-5441 (as of 2026-10-29).