About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline



H. Rept. 119-607 1 (2026-04-09)

handle is hein.congrecreports/crptxaifs0001 and id is 1 raw text is: AUTHENTICATED  r
U.S. GOVERNMENT
INFORMATION 4















                    119TH CONGRESS                                         REPORT
                       2d Session   J HOUSE   OF REPRESENTATIVES           119-607







                            TAXPAYER EXPERIENCE IMPROVEMENT ACT




                      APRIL 9, 2026.-Committed to the Committee of the Whole House on the State of
                                       the Union and ordered to be printed




                     Mr.  SMITH of Missouri, from the Committee  on Ways  and  Means,
                                          submitted  the following



                                             REPORT


                                           [To accompany H.R. 7971]

                      The  Committee   on Ways  and  Means,  to whom  was  referred the
                    bill (H.R. 7971) to provide for modernization and technological im-
                    provements   of services provided by the Internal Revenue   Service,
                    having  considered  the same,  reports  favorably thereon  with  an
                    amendment   and  recommends   that the bill as amended do pass.

                                                 CONTENTS

                                                                                    Page
                     I. SUMMARY  AND  BACKGROUND             .................................................................  5
                            A. Purpose and Sum m ary  .....................................................................  5
                            B. Background and Need for Legislation .................... 5
                            C. Legislative  H istory  ........................................................................... .  5
                            D . Designated  H earing  ..........................................................................  6
                     II. EXPLANATION      OF  THE  BILL  .....................................................................  6
                            A. Establishment of Dashboard to Inform Taxpayers of Backlogs
                                and W ait Tim es  ............................................................................. .  6
                             B. Expansion of Electronic Access to Information About Returns
                                and R efunds ................................................................................... .  7
                             C. Expansion of Callback  Technology  ..................................................  8
                             D. Expansion of Online Accounts   .........................................................  9
                    III. VOTE OF THE COM M ITTEE .........................................................................  10
                    IV. BUDGET  EFFECTS OF THE  BILL ..............................................................  11
                            A. Committee Estimate of Budgetary Effects ..................            11
                            B. Statement Regarding New Budget Authority and Tax Expendi-
                                tures Budget Authority  ..................................................................  11
                             C. Cost Estimate Prepared by the Congressional Budget Office .......    11
                     V. OTHER MATTERS   TO BE DISCUSSED  UNDER  THE  RULES OF THE
                         H O U SE   ..........................................................................................................  11
                            A. Committee Oversight Findings and Recommendations ................     11
                            B. Statement of General Performance Goals and Objectives .............  12
                            C. Applicability of House Rule XXI, Clause 5(b) .................................  12
                            D. Information Relating to Unfunded Mandates ................           12
                            E. Congressional Earmarks, Limited Tax Benefits, and Limited
                                Tariff B enefits  ................................................................................  12


69-006