H.R. 3738 · 117th Congress
John Lewis Taxpayer Protection Act
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Never voted on. It didn't reach a floor vote before the 117th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
VelaSponsorNo cosponsors.
This bill sets forth provisions for the protection of taxpayers from abusive tax collection practices and provides other protections for low-income taxpayers.
What it does: CRS summary · Introduced in House · Jun 4, 2021
John Lewis Taxpayer Protection Act
This bill sets forth provisions for the protection of taxpayers from abusive tax collection practices and provides other protections for low-income taxpayers.
Specifically, it
- repeals the authority for private sector tax collection contracts,
- allows an exclusion from gross income for income attributable to the discharge of taxpayer indebtedness,
- repeals the suspension of the statute of limitations during a pending application for taxpayer assistance orders,
- restricts tax levies on tax-exempt retirement plans,
- suspends tax levies on taxpayers during periods of financial disability,
- repeals the partial payment requirement for submitting offers in compromise of tax liabilities,
- requires the Internal Revenue Service to provide notice to taxpayers of eligibility for the earned income tax credit and refunds of such credit,
- authorizes the Department of the Treasury to regulate and sanction income tax preparers, and
- increases funding for low-income taxpayer clinics and taxpayer services.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: John Lewis Taxpayer Protection Act
Latest action (Jun 4, 2021): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Jun 4, 2021
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.