This bill would require the Department of the Treasury to get feedback from the National Taxpayer Advocate before finalizing any new tax regulations. This is meant to make sure new rules don't unfairly burden taxpayers or violate their rights.
Latest Action
Referred to the House Committee on Ways and Means.
AI Summary
Plain-English explanation of this bill
This bill would require the Department of the Treasury to get feedback from the National Taxpayer Advocate before finalizing any new tax regulations. This is meant to make sure new rules don't unfairly burden taxpayers or violate their rights.
Last updated: 12/29/2025
Official Summary
Congressional Research Service summary
<p> <strong>Comprehensive Legislation Ensuring Accountability and Responsiveness Act of 2023 or the CLEAR Act of 2023 </strong></p> <p>This bill requires the Department of the Treasury to submit any proposed or temporary regulation, prior to its publication, to the National Taxpayer Advocate for comment on the impact of such regulation on taxpayer rights or taxpayer burden. Treasury must consider the comments of the National Taxpayer Advocate before prescribing any final regulation that supersedes a proposed or temporary regulation.</p>
Key Points
Main provisions of the bill
The Department of the Treasury must send proposed tax regulations to the National Taxpayer Advocate for review before finalizing them.
The National Taxpayer Advocate must comment on how the regulations would impact taxpayer rights and burden.
Treasury must consider the Advocate's feedback before issuing the final regulations.
How This Impacts Americans
Potential effects on citizens and communities
This bill would affect all individual and business taxpayers who are impacted by new tax regulations issued by the Treasury Department. It aims to give taxpayers a stronger voice in the rulemaking process and prevent overly burdensome or unfair regulations from being put in place.
Policy Areas
Primary Policy Area
Taxation
Scope & Jurisdiction
Jurisdiction Level
federal
Congressional Session
119th Congress
Citation Reference
3789, 119th Congress (2025). "DTC Act of 2025". Source: Voter's Right Platform. https://votersright.org/bills/118-hr-3789
