S. 5441 · On the floor · Taxation

TAS Act

What it does

Requires the IRS to accept and electronically process all federal tax returns and amendments filed electronically, with optical character recognition technology used to digitize paper-filed returns and correspondence unless the Secretary determines the technology is slower or less reliable than manual transcription.
Directs the IRS to establish a dashboard displaying taxpayer backlogs and wait times, with implementation deadlines set at 18 months post-enactment for most returns.
Expands electronic access to return and refund information, enables callback technology to reduce phone wait times, and expands online account capabilities for taxpayers.
Eliminates installment agreement fees for certain low-income individuals, automates refund offset bypass procedures, and requires the IRS to inform economically hardship-facing individuals of collection alternatives.
Increases Low-Income Taxpayer Clinic funding, streamlines Chief Counsel reviews of offers-in-compromise, and returns IRS-collected amounts exceeding accepted compromise amounts to taxpayers.

Sep 17, 2026: Placed on Senate Legislative Calendar under General Orders. Calendar No. 670.

Committee: Senate Finance