Taxpayer Notification and Privacy Act
- Bill Number
- H.R. 6495
- Origin Chamber
- House
- Congress
- 119th Congress, Session 2
- Policy Area
- Taxation
- Status
- Passed House
- Latest Action
- 2026-04-28: Received in the Senate and Read twice and referred to the Committee on Finance.
- Last Updated
- 2026-06-11T05:06:24Z
AI-Generated Summary
Taxpayer Notification and Privacy Act (H.R. 6495)
Purpose
To protect taxpayer privacy by requiring the IRS to provide more detailed notices before contacting third parties (like banks or employers) for information related to a taxpayer's tax liability, giving taxpayers a chance to supply the information themselves.
Key Provisions
- Specificity in notices: IRS notices for third-party contacts must list each exact item of information being sought if it relates to determining tax liability, has not been previously requested from the taxpayer, and could reasonably be provided by the taxpayer.
- Response period: Taxpayers get at least 45 days (or more if they request extra time and show good reason) to respond before the IRS contacts third parties.
- Exception: The specificity requirement does not apply if the IRS Secretary determines the information from the third party is necessary.
- Effective date: Applies to notices issued 12 months after enactment.
Significant Changes to Existing Law
- Amends Internal Revenue Code Section 7602(c)(1), which governs IRS notices for third-party contacts:
- Adds a new requirement for notices to identify specific information items (new subparagraph B).
- Increases the minimum response time from unspecified "reasonable opportunity" to at least 45 days (updated subparagraph C).
- Adds a new exception in Section 7602(c)(3)(B) allowing the Secretary to bypass the specificity rule when third-party information is deemed necessary.
Potential Impacts
- Government agencies (IRS): May slow tax audits and enforcement by adding notice details and delay requirements, potentially increasing administrative workload.
- Citizens (taxpayers): Enhances privacy by allowing them to provide information directly, reducing unnecessary third-party disclosures and giving more time to respond.
- No notable international relations impacts.
Main Stakeholders
- Taxpayers: Gain stronger privacy protections and response rights.
- IRS: Faces new procedural limits on third-party summonses.
- Third parties (e.g., banks, employers): Fewer contacts unless exceptions apply or taxpayers fail to respond.
Notable Legal, Constitutional, or Political Implications
- Legal: Strengthens procedural safeguards in IRS enforcement under Section 7602, balancing investigative powers with taxpayer rights.
- Constitutional: Supports privacy and due process (Fourth and Fifth Amendments) by limiting government intrusions into personal records via third parties.
- Political: Promotes taxpayer protections, potentially reducing IRS overreach concerns without fully restricting enforcement (via exceptions).
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Rep. Steube, W. Gregory [R-FL-17]
Cosponsors (1)
Recent Actions
- 2026-04-28: Received in the Senate and Read twice and referred to the Committee on Finance.
- 2026-04-27: Motion to reconsider laid on the table Agreed to without objection.
- 2026-04-27: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3106)
- 2026-04-27: Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3106)
- 2026-04-27: DEBATE - The House proceeded with forty minutes of debate on H.R. 6495.
- 2026-04-27: Considered under suspension of the rules. (consideration: CR H3106-3107)
- 2026-04-27: Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- 2026-01-07: Placed on the Union Calendar, Calendar No. 372.
- 2026-01-07: Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-427.
- 2026-01-07: Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-427.
- 2025-12-10: Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0.
- 2025-12-10: Committee Consideration and Mark-up Session Held
- 2025-12-05: Referred to the House Committee on Ways and Means.
- 2025-12-05: Introduced in House
- 2025-12-05: Introduced in House
Bill Versions
- Taxpayer Notification and Privacy Act — issued 2026-04-27 — PDF (6 pages)
- Taxpayer Notification and Privacy Act — issued 2025-12-05 — PDF (4 pages)
- Taxpayer Notification and Privacy Act — issued 2026-04-28 — PDF (4 pages)
- Taxpayer Notification and Privacy Act — issued 2026-01-07 — PDF (6 pages)