Introduced:
Sep 15, 2025
Policy Area:
Taxation
Congress.gov:
Bill Statistics
8
Actions
1
Cosponsors
0
Summaries
1
Subjects
2
Text Versions
Yes
Full Text
AI Summary
AI Summary
No AI Summary Available
Click the button above to generate an AI-powered summary of this bill using Claude.
The summary will analyze the bill's key provisions, impact, and implementation details.
Error generating summary
Latest Action
Sep 30, 2025
Placed on the Union Calendar, Calendar No. 272.
Actions (8)
Placed on the Union Calendar, Calendar No. 272.
Type: Calendars
| Source: House floor actions
| Code: H12410
Sep 30, 2025
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-318.
Type: Committee
| Source: House floor actions
| Code: H12200
Sep 30, 2025
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-318.
Type: Committee
| Source: Library of Congress
| Code: 5000
Sep 30, 2025
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0.
Type: Committee
| Source: House committee actions
| Code: H19000
Sep 17, 2025
Committee Consideration and Mark-up Session Held
Type: Committee
| Source: House committee actions
| Code: H15001
Sep 17, 2025
Referred to the House Committee on Ways and Means.
Type: IntroReferral
| Source: House floor actions
| Code: H11100
Sep 15, 2025
Introduced in House
Type: IntroReferral
| Source: Library of Congress
| Code: Intro-H
Sep 15, 2025
Introduced in House
Type: IntroReferral
| Source: Library of Congress
| Code: 1000
Sep 15, 2025
Subjects (1)
Taxation
(Policy Area)
Cosponsors (1)
(R-NE)
Sep 17, 2025
Sep 17, 2025
Text Versions (2)
Full Bill Text
Length: 3,012 characters
Version: Reported in House
Version Date: Sep 30, 2025
Last Updated: Nov 14, 2025 2:28 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5346 Reported in House
(RH) ]
<DOC>
Union Calendar No. 272
119th CONGRESS
1st Session
H. R. 5346
[Report No. 119-318]
To amend the Internal Revenue Code of 1986 to reform certain penalty
and interest provisions.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
September 15, 2025
Mr. Grothman introduced the following bill; which was referred to the
Committee on Ways and Means
September 30, 2025
Additional sponsor: Mr. Smith of Nebraska
September 30, 2025
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed
[Strike out all after the enacting clause and insert the part printed
in italic]
[For text of introduced bill, see copy of bill as introduced on
September 15, 2025]
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to reform certain penalty
and interest provisions.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
[From the U.S. Government Publishing Office]
[H.R. 5346 Reported in House
(RH) ]
<DOC>
Union Calendar No. 272
119th CONGRESS
1st Session
H. R. 5346
[Report No. 119-318]
To amend the Internal Revenue Code of 1986 to reform certain penalty
and interest provisions.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
September 15, 2025
Mr. Grothman introduced the following bill; which was referred to the
Committee on Ways and Means
September 30, 2025
Additional sponsor: Mr. Smith of Nebraska
September 30, 2025
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed
[Strike out all after the enacting clause and insert the part printed
in italic]
[For text of introduced bill, see copy of bill as introduced on
September 15, 2025]
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to reform certain penalty
and interest provisions.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1.
This Act may be cited as the ``Fair and Accountable IRS Reviews
Act''.
SEC. 2.
(a) Approval of Assessment.--
Section 6751
(b)
(1) of the Internal
Revenue Code of 1986 is amended to read as follows:
``
(1) In general.
(b)
(1) of the Internal
Revenue Code of 1986 is amended to read as follows:
``
(1) In general.--No penalty under this title shall be
assessed or entered unless, before any written communication
with respect to such penalty (including proposal of a penalty
as an adjustment) is sent to the taxpayer, the initial
determination of such assessment is personally approved (in
writing) by the immediate supervisor of the individual making
such determination or such higher level official as the
Secretary may designate.''.
(b) Immediate Supervisor Defined.--
Section 6751
(b) of such Code is
amended by adding at the end the following new paragraph:
``
(3) Immediate supervisor.
(b) of such Code is
amended by adding at the end the following new paragraph:
``
(3) Immediate supervisor.--For purposes of this
subsection, the term `immediate supervisor' means, with respect
to an individual making a determination under paragraph
(1) ,
the person to whom such individual reports.''.
(c) Effective Date.--The amendments made by this section shall
apply to notices issued, and penalties assessed, after December 31,
2025.
Union Calendar No. 272
119th CONGRESS
1st Session
H. R. 5346
[Report No. 119-318]
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to reform certain penalty
and interest provisions.
_______________________________________________________________________
September 30, 2025
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed