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H.R. 7148IntroducedHouseSenatePresidentLawBecame law
Sec. 105 · H.R. 7148

Untitled section

Division E — Financial Services and General Government Appropriations Act, 2026 › Title I

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No wording changed between On the Senate calendar and Final version sent to the President.

How the text changed

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On the Senate calendar · Sec. 105

The Internal Revenue Service shall issue a notice of confirmation of any address change relating to an employer making employment tax payments, and such notice shall be sent to both the employer's former and new address and an officer or employee of the Internal Revenue Service shall give special consideration to an offer-in-compromise from a taxpayer who has been the victim of fraud by a third party payroll tax preparer.

•HR 7148 PCSSEC. 105
Final version sent to the President · Sec. 105

The Internal Revenue Service shall issue a notice of confirmation of any address change relating to an employer making employment tax payments, and such notice shall be sent to both the employer's former and new address and an officer or employee of the Internal Revenue Service shall give special consideration to an offer-in-compromise from a taxpayer who has been the victim of fraud by a third party payroll tax preparer.

•HR 7148 ENRSEC. 105

added wordsremoved wordsComparison computed by Public Law Tracker from the official text

Sec. 105: · Public Law Tracker