H.R. 5346

119th Congress

In Committee

Fair and Accountable IRS Reviews Act

Sponsored byRepublican:Rep. Grothman, Glenn [R-WI-6]WI· Introduced 15 septembre 2025
Open on Congress.gov

1

Cosponsors

15

Actions

0

Amendments

2

Committees

—

Since introduced

Introduced
Committee
Passed Chamber
Passed Both
Enacted
Step 1 of 0
Latest action

Received in the Senate and Read twice and referred to the Committee on Finance.

2 décembre 2025·7 months ago

Summary

Introduced in House · Updated 1 décembre 2025

Fair and Accountable IRS Reviews Act

This bill provides that an Internal Revenue Service (IRS) employee’s immediate supervisor for purposes of approving certain federal tax penalties is the person to whom such employee reports. The bill also provides that an immediate supervisor’s approval of certain federal tax penalties must be obtained (in writing) before any written communication related to such penalties is sent to the taxpayer.

As background, current law requires that the initial determination by an IRS employee to assess certain federal tax penalties be approved (in writing) by such employee’s immediate supervisor (or a designated higher-level official). Under IRS regulations, an immediate supervisor is any individual with responsibility to review another individual’s proposed federal tax penalties (without such proposal being subject to an intermediary’s approval). The IRS regulations also establish requirements for when such approval must be obtained based on whether the federal tax penalty is subject to pre-assessment review or raised in Tax Court proceedings.

Timeline

15 actions

  1. Received in the Senate and Read twice and referred to the Committee on Finance.

    2 décembre 2025 · IntroReferral

  2. Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

    1 décembre 2025 · Floor

  3. DEBATE - The House proceeded with forty minutes of debate on H.R. 5346.

    1 décembre 2025 · Floor

  4. Considered under suspension of the rules. (consideration: CR H4940-4942)

    1 décembre 2025 · Floor

  5. Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4940-4941)

    1 décembre 2025 · Floor

  6. On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4940-4941)

    1 décembre 2025 · Floor

  7. Motion to reconsider laid on the table Agreed to without objection.

    1 décembre 2025 · Floor

  8. Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-318.

    30 septembre 2025 · Committee

  9. Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-318.

    30 septembre 2025 · Committee

  10. Placed on the Union Calendar, Calendar No. 272.

    30 septembre 2025 · Calendars

  11. Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0.

    17 septembre 2025 · Committee

  12. Committee Consideration and Mark-up Session Held

    17 septembre 2025 · Committee

  13. Referred to the House Committee on Ways and Means.

    15 septembre 2025 · IntroReferral

  14. Introduced in House

    15 septembre 2025 · IntroReferral

  15. Introduced in House

    15 septembre 2025 · IntroReferral

Sponsorship

1 cosponsors

Sponsor

Republican:Rep. Grothman, Glenn [R-WI-6]WI

Cosponsors

  • Republican1100%

Classification

Policy area

Taxation

Legislative subjects

Administrative law and regulatory proceduresCivil actions and liabilityInternal Revenue Service (IRS)Tax administration and collection, taxpayers

Committees

2

  • Ways and Means Committee

    House · Standing

    • Referred To15 Sept 2025
    • Markup By17 Sept 2025
    • Reported By30 Sept 2025

  • Finance Committee

    Senate · Standing

    • Referred To2 Dec 2025

Reports

Pelosi Tracker
Follow on XRejoignez notre Discord
PolitiquesProjets de loiPortefeuillesTarifsÀ proposMentions légalesConditions d'utilisationPolitique de confidentialité
English
© 2026 - Tous droits réservés. Propulsé par Vantara Labs
Ce site web est une plateforme indépendante et tierce. Il n'est pas affilié à, approuvé par ou associé de quelque manière que ce soit à Nancy Pelosi, son bureau ou ses représentants. Toute utilisation de son nom est uniquement à des fins de discussion d'informations publiques disponibles.Les informations fournies sur ce site web sont uniquement à des fins informatives et éducatives et ne sont pas destinées à servir de conseils financiers ou d'investissement, ni ne doivent être interprétées comme tels. Les données présentées ici proviennent de déclarations et dossiers publics. Bien que nous nous efforcions d'assurer l'exactitude, l'actualité et l'exhaustivité, nous ne garantissons pas que toutes les informations sont exemptes d'erreurs ou à jour.Le support est disponible en anglais. Certaines traductions sont automatiques.