This bill aims to make it harder for the IRS to share taxpayers' personal information without proper identity verification and security measures. It also requires the IRS to disclose certain business tax return information that is currently confidential.
Latest Action
Referred to the House Committee on Ways and Means.
AI Summary
Plain-English explanation of this bill
This bill aims to make it harder for the IRS to share taxpayers' personal information without proper identity verification and security measures. It also requires the IRS to disclose certain business tax return information that is currently confidential.
Last updated: 12/30/2025
Official Summary
Congressional Research Service summary
<p>This bill modifies provisions of the Taxpayer First Act relating to taxpayer identity verification (i.e., the electronic Income Verification Express Service) and disclosures of taxpayer information.</p> <p>The bill requires the Internal Revenue Service (IRS) to implement a program that insures that certain disclosures of taxpayer returns or return information are accomplished only after a financial institution or other relevant entity (other than the taxpayer) has formed a reasonable belief that the identity of the taxpayer has been authenticated. </p> <p>The bill requires the IRS to ensure that the taxpayer information disclosure program complies with specified security standards and guidelines, including those relating to security and confidentiality of taxpayer information. </p> <p>The bill prohibits the IRS from requiring a taxpayer seeking a disclosure of information to access any information technology system or service used by the IRS for any purpose relating to a disclosure, including identity verification or the provision of electronic consent.</p> <p>The IRS must provide for the disclosure of certain business tax return information, including information from schedule K-1 of forms 1065 and 1120.</p>
Key Points
Main provisions of the bill
The bill requires the IRS to implement a program that ensures taxpayer information is only disclosed after the identity of the taxpayer is verified.
The bill mandates that the IRS's taxpayer information disclosure program comply with strict security and confidentiality standards.
The bill prohibits the IRS from requiring taxpayers to access IRS IT systems or services to verify their identity or provide consent for disclosures.
The bill requires the IRS to disclose certain business tax return information, including from Schedule K-1 forms.
How This Impacts Americans
Potential effects on citizens and communities
This bill would impact individual taxpayers by providing them with stronger privacy protections for their personal tax information. It would also impact businesses by making certain of their tax return information public that is currently confidential. Overall, the bill aims to increase transparency and security around the IRS's handling of taxpayer data.
Policy Areas
Primary Policy Area
Taxation
Scope & Jurisdiction
Jurisdiction Level
federal
Congressional Session
119th Congress
Citation Reference
3335, 119th Congress (2025). "Children Don't Belong on Tobacco Farms Act". Source: Voter's Right Platform. https://votersright.org/bills/118-hr-3335
