Taxpayer Notification and Privacy Act
Summary
Taxpayer Notification and Privacy Act
This bill expands the Internal Revenue Service (IRS) notice requirements for contacting a third party (e.g., employer or bank) for information related to a taxpayer’s federal tax liability and the rights of the taxpayer in such situation. (Conditions and exceptions apply.)
Currently, the IRS must notify a taxpayer at least 45 days in advance of a time period during which the IRS intends to contact a third party for information related to the taxpayer’s tax liability but is not required to specify what information is being sought.
The bill requires the IRS to specify in a notice to a taxpayer each item of information sought from a third party when (1) the IRS has not previously requested such information from the taxpayer, and (2) the taxpayer can reasonably provide such information. This requirement does not apply if the IRS determines such third-party information is necessary.
Further, under the bill, a taxpayer is allowed no less than 45 days (or more if requested by the taxpayer and deemed reasonable) to respond before the IRS contacts such third party.
Timeline
- Apr 28, 2026Received in the Senate and Read twice and referred to the Committee on Finance.
- Apr 27, 2026Motion to reconsider laid on the table Agreed to without objection.
- Apr 27, 2026On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3106)
- Apr 27, 2026Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3106)
- Apr 27, 2026DEBATE - The House proceeded with forty minutes of debate on H.R. 6495.
- Apr 27, 2026Considered under suspension of the rules. (consideration: CR H3106-3107)
- Apr 27, 2026Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Jan 7, 2026Placed on the Union Calendar, Calendar No. 372.
- Jan 7, 2026Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-427.
- Jan 7, 2026Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-427.
- Dec 10, 2025Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0.
- Dec 10, 2025Committee Consideration and Mark-up Session Held
- Dec 5, 2025Referred to the House Committee on Ways and Means.
- Dec 5, 2025Introduced in House
- Dec 5, 2025Introduced in House