S. 1386 · Where this bill is now
In committee
Introduced in the Senate, Apr 9, 2025
119th Congress
1st SessionS. 1386
1st SessionS. 1386
A BILL
Small Business Taxpayer Bill of Rights Act of 2025
In the SenateNo vote yet
Sponsor: Sen. John Cornyn (R-TX) · Introduced Apr 9, 2025 · Taxation · 1 version of the text
Sources: Congress.gov actions and votes · bill text from GovInfo · latest official action Apr 9, 2025: “Read twice and referred to the Committee on Finance.”
Sections
Sections · 17
- Sec. 1Short title; table of contentsNo change
- Sec. 2Modification of standards for awarding of costs and certain feesNo change
- Sec. 3Civil damages allowed for reckless or intentional disregard of internal revenue lawsNo change
- Sec. 4Modifications relating to certain offenses by officers and employees in connection with revenue lawsNo change
- Sec. 5Modifications relating to civil damages for unauthorized inspection or disclosure of returns and return informationNo change
- Sec. 6Ban on ex parte discussionsNo change
- Sec. 7Right to independent conferenceNo change
- Sec. 8Alternative dispute resolution proceduresNo change
- Sec. 9Increase in monetary penalties for certain unauthorized disclosures of informationNo change
- Sec. 10Ban on raising new issues on appealNo change
- Sec. 11Limitation on enforcement of liens against principal residencesNo change
- Sec. 12Additional provisions relating to mandatory termination for misconductNo change
- Sec. 13Review by the Treasury Inspector General for Tax AdministrationNo change
- Sec. 14Deduction for expenses relating to certain auditsNo change
- Sec. 15Term limit for National Taxpayer AdvocateNo change
- Sec. 16Release of IRS levy due to economic hardship for business taxpayersNo change
- Sec. 17Repeal of partial payment requirement on submissions of offers-in-compromiseNo change