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John Lewis Taxpayer Protection Act This bill sets forth provisions for the protection of taxpayers from abusive tax collection practices and provides other protections for low-income taxpayers. Specifically, it * repeals the authority for private sector tax collection contracts, * allows an exclusion from gross income for income attributable to the discharge of taxpayer indebtedness, * repeals the suspension of the statute of limitations during a pending application for taxpayer assistance orders, * restricts tax levies on tax-exempt retirement plans, * suspends tax levies on taxpayers during periods of financial disability, * repeals the partial payment requirement for submitting offers in compromise of tax liabilities, * requires the Internal Revenue Service to provide notice to taxpayers of eligibility for the earned income tax credit and refunds of such credit, * authorizes the Department of the Treasury to regulate and sanction income tax preparers, and * increases funding for low-income taxpayer clinics and taxpayer services.

Taxpayer First Act This bill revises provisions relating to the Internal Revenue Service (IRS), its customer service, enforcement procedures, cybersecurity and identity protection, management of information technology, and use of electronic systems. TITLE I--PUTTING TAXPAYERS FIRST Subtitle A--Independent Appeals Process (Sec, 1001) This subtitle establishes the Internal Revenue Service Independent Office of Appeals headed by a Chief of Appeals. The purpose of this office is to resolve federal tax controversies without litigation on a basis that is fair and impartial, promote consistent application of federal tax laws, and enhance public confidence in the IRS. Subtitle B--Improved Service (Sec. 1101) This section requires the Department of the Treasury to submit to Congress a written comprehensive customer service strategy for the IRS, including a plan to update guidance and training materials for IRS customer service employees. (Sec. 1102) This section exempts low-income taxpayers from the requirement to submit a user fee with an offer-in-compromise. Subtitle C--Sensible Enforcement (Sec. 1201) This section revises provisions relating the seizure of property that has been structured to avoid Bank Secrecy Act requirements. It limits the seizure authority to property derived from an illegal source and provides due process safeguards to individuals with an ownership interest in such property. (Sec. 1202) This section excludes from gross income, for income tax purposes, interest received in an action to recover property seized by the IRS based on a structuring transaction. (Sec. 1203) This section revises requirements relating to equitable relief from joint liability for unpaid taxes. (Sec. 1204) This section limits the authority of Treasury to issue third-party summons. (Sec. 1205) This section restricts referrals of tax debts to private debt collection agencies, excluding taxpayers whose income consists of disability insurance benefits or other low-income taxpayers. The maximum length of installment agreements under tax collection contracts is extended from five to seven years. (Sec. 1206) This section revises requirements for notice to a taxpayers of contacts with third parties relating to the determination or collection of the taxpayer's tax liability. (Sec. 1207) This section revises requirements for the issuance of a designated summons for determining tax liability. (Sec. 1208) This section limits access of non IRS officers or employees to tax returns and return information, Subtitle D--Organizational Modernization (Sec. 1301) This section permits modification of National Taxpayer Advocate directives. It also modifies reporting requirements of the National Taxpayer Advocate and requires Treasury to provide statistical support to the National Taxpayer Advocate in meeting such requirements. (Sec. 1302) Treasury must submit to Congress by the end of FY2020 a written comprehensive plan to redesign the organization of the IRS. Subtitle E--Other Provisions (Sec. 1401) Treasury must establish a Community Volunteer Income Tax Assistance Matching Grant Program to make grants to provide tax return preparation assistance to certain low-income taxpayers. (Sec. 1402) Treasury must provide information to taxpayers of the availability of low-income taxpayer clinics. (Sec. 1403) The IRS must provide notice of the closure of Taxpayer Assistance Centers. (Sec. 1404) The IRS may no longer immediately sell seized property merely if it is liable to become greatly reduced in price or value or cannot be kept without great expense. (Sec. 1405) This section revises provisions relating to the disclosure of tax return information to whistle-blowers and retaliation against whistle-blowers by employers. IRS may disclose tax return information to whistle-blowers related to investigations for which the whistle-blower has provided information. (Sec. 1406) The IRS must provide specified information to taxpayers placed on hold during a telephone call regarding common tax scams, where to report such scams, and additional advice on protection against identity theft and tax scams. (Sec. 1407) The IRS must establish procedures to allow a taxpayer to report instances in which a tax refund made by electronic funds transfer was not transferred to the taxpayer's account. TITLE II--21ST CENTURY IRS Subtitle A--Cybersecurity and Identity Protection (Sec. 2001) Treasury must (1) work collaboratively with the public and private sectors to protect taxpayers from identity theft refund fraud, (2) ensure that the Electronic Tax Administration Advisory Committee studies and makes recommendations on methods to prevent identity theft and refund fraud, (3) establish a program to issue an identity protection identification number to taxpayers, (4) establish a single point of contact in the IRS for taxpayers whose returns have been adversely affected due to a tax-related identity theft, (5) notify taxpayers of suspected identity theft, and (6) develop and implement publicly available guidelines for management of cases involving identity theft refund fraud. (Sec. 2003) Treasury may participate in an information sharing and analysis center to enhance data and information with respect to identity theft and refund fraud. (Sec. 2004) The IRS may not disclosure return information to contractors or federal, state, or local agencies unless such contractors or agencies have safeguards to protect the confidentiality of such information. (Sec. 2009) This section increases civil and criminal penalties for improper disclosure or use of information by tax return preparers. Subtitle B--Development of Information Technology (Sec. 2101) This section establishes the position of Chief Information Officer in the IRS (IRS CIO). The IRS CIO shall be responsible for the development, implementation, and maintenance of information technology for the IRS. (Sec. 2102) Treasury must make available an Internet platform for Form 1099 filings by January 1, 2023. (Sec. 2103) This section provides for streamlined critical pay authority for IRS information technology positions. Subtitle C--Modernization of Consent-Based Income Verification System (Sec. 2201) Treasury must implement a program that ensures that any disclosure of tax information for third party income verification is fully automated and accomplished through the Internet in as close to real-time as practicable. (Sec. 2202) This section prohibits persons who are granted consent by a taxpayer to receive return information from using it for a purpose other than the purpose for which consent was granted. Subtitle D--Expanded Use of Electronic Systems (Sec. 2301) This section expands the use of electronic systems for filing tax returns. (Sec. 2302) Treasury must publish guidelines for the acceptance of taxpayer signatures appearing in electronic form with respect to any request for disclosure of return information. (Sec. 2303) This section requires the IRS to recoup fees charged by credit card companies for payment of taxes by debit and credit cards. (Sec. 2304) Treasury must verify the identity of any individual opening an e-Services account with the IRS before such individual may use e-Service tools. Subtitle E--Other Provisions (Sec.2401) Provisions relating to a return free tax system and related reporting requirements are repealed. (Sec. 2402) The IRS must submit to Congress a comprehensive training strategy for IRS employees. TITLE III--MISCELLANEOUS PROVISIONS Subtitle A--Reform of Laws Governing Internal Revenue Service Employees (Sec. 3001) The IRS may not rehire any former IRS employee whose employment was terminated for misconduct. (Sec. 3002) Treasury must notify a taxpayer if an IRS employee has been disciplined for unauthorized inspection or disclosure of such taxpayer's return information. Subtitle B--Provisions Relating to Exempt Organizations (Sec. 3101) This section makes electronic filing of returns by tax-exempt organizations mandatory. (Sec. 3102) The IRS must notify exempt organizations prior to revoking their tax exempt status for failure to file return information. Subtitle C--Revenue Provision (Sec. 3201) This section increases the monetary penalty for failure to file. TITLE IV--BUDGETARY EFFECTS (Sec. 4001) This title provides for the determination of the budgetary effects of this bill for the purpose of complying with the Statutory Pay-As-You-Go Act of 2010.

Taxpayer Fairness Fund Act of 2020 This bill establishes the Taxpayer Fairness Fund to enhance Internal Revenue Service (IRS) enforcement activities. The fund provides amounts for the hiring, training, and employment of IRS personnel to determine and collect owed taxes from individuals with annual incomes of $500,000 or more and corporations with assets valued at $5 million or more. The fund is financed by voluntary designations of certain taxpayers on their tax returns of $5.00 from overpayment of tax.

Taxpayer First Act of 2019 This bill modifies requirements for the Internal Revenue Service (IRS) regarding its organizational structure, customer service, enforcement procedures, management of information technology, and use of electronic systems. The bill includes provisions that * establish the IRS Independent Office of Appeals to resolve federal tax controversies without litigation; * require the IRS to develop a comprehensive customer service strategy; * continue the IRS Free File Program; * exempt certain low-income taxpayers from payments required to submit an offer-in-compromise; * modify tax enforcement procedures that address issues such as the seizure of property, issuing a summons, joint liability, referral for private debt collection, and contacting third parties; * establish requirements for responding to Taxpayer Advocate Directives; * permanently authorize the Volunteer Income Tax Assistance Matching Grant Program; * modify procedures for whistle-blowers; * establish requirements for cybersecurity and identify protection; * prohibit the rehiring of certain IRS employees who were removed for misconduct; * allow the IRS to require additional taxpayers to file returns electronically; and * increase the penalty for failing to file a return. The bill requires the IRS Commissioner to appoint a Chief Information Officer, modifies the requirements for managing information technology, and authorizes streamlined critical pay authority for certain IRS information technology positions. The bill also requires the IRS to implement * an Internet platform for Form 1099 filings, * a fully automated program for disclosing taxpayer information for third-party income verification using the Internet, and * uniform standards and procedures for the acceptance of electronic signatures.

Taxpayer Certainty and Disaster Tax Relief Act of 2019 This bill extends certain individual and business-related tax provisions, provides tax incentives for energy production and green economy jobs, eliminates the increase in the estate and gift tax unified credit after 2022, and provides disaster tax relief.

Safe Harbor for Taxpayers with Forked Assets Act of 2019 This bill establishes a safe harbor period that prohibits certain penalties and additional taxes from applying to a taxpayer who receives a forked convertible virtual currency until the Internal Revenue Service issues regulations or guidance, or legislation is enacted, that addresses specified issues related to the tax treatment of forked convertible virtual currency. A "forked convertible virtual currency" is any convertible virtual currency to which the taxpayer becomes entitled by reason of a hard fork. A "hard fork" is any material change in the shared digital ledger which is used to verify by consensus transactions in the currency if the change results in the maintenance of independent shared digital ledgers with respect to the currency. The legislation, regulations, or guidance must prescribe * the tax treatment of receiving forked convertible virtual currency, * rules for calculating and allocating the basis of forked convertible virtual currency, * rules for calculating the fair market value of forked convertible virtual currency at any given time, and * rules for determining the holding period of forked convertible virtual currency.

Taxpayer Penalty Protection Act of2019 This bill reduces the amount of estimated income tax that certain taxpayers are required to pay for 2018. Presently, a penalty applies if taxpayers do not use either withholding or estimated tax payments to make a required annual payment before the end of the year. The required payment is the lesser of 90% of the tax for the taxable year or a specified percentage of the preceding year's tax. For 2018, the bill reduces the percentage of the preceding year's tax from 100% to 80%. For taxpayers with adjusted gross incomes for the preceding year that exceed $150,000, the bill reduces the percentage from 110% to 100%.

Taxpayer Penalty Protection Act of2019 This bill reduces the amount of estimated income tax that certain taxpayers are required to pay for 2018. Presently, a penalty applies if taxpayers do not use either withholding or estimated tax payments to make a required annual payment before the end of the year. The required payment is the lesser of 90% of the tax for the taxable year or a specified percentage of the preceding year's tax. For 2018, the bill reduces the percentage of the preceding year's tax from 100% to 80%. For taxpayers with adjusted gross incomes for the preceding year that exceed $150,000, the bill reduces the percentage from 110% to 100%.

Equal Dignity for Married Taxpayers Act of 2019 This bill modifies several tax provisions that refer to married couples to make the provisions equally applicable to legally married same-sex couples.

Equal Dignity for Married Taxpayers Act of 2019 This bill modifies several tax provisions that refer to married couples to make the provisions equally applicable to legally married same-sex couples.

Taxpayer Extension Act This bill extends the deadline for filing 2018 individual income tax returns from April 15, 2019, to May 20, 2019.

Protecting Taxpayer's Return on Investment Act of 2020 This bill sets forth requirements for the purchase or guarantee of a company's assets by the Department of the Treasury in response to the COVID-19 (i.e., coronavirus disease 2019) pandemic. Specifically, as a condition of such a transaction, companies must provide a warrant (i.e., the right to purchase company stock in the future at a specified exercise price) or a senior debt instrument to Treasury. The exercise price for a warrant must be set by Treasury for the primary benefit of taxpayers. Treasury is generally prohibited from purchasing or guaranteeing assets from an inverted domestic corporation (i.e., a domestic corporation that has been restructured to incorporate in a foreign jurisdiction for tax purposes) in response to COVID-19. An entity receiving specified assistance in response to COVID-19 may not claim the trade or business expenses tax deduction for the amount an individual employee is compensated above $500,000.

IRS Enhancement and Tax Gap Reduction Act of 2020 This bill appropriates additional amounts to the Internal Revenue Service (IRS) in FY2021-FY2030 for tax enforcement, improving IRS technology infrastructure, and taxpayer services.

This resolution expresses congressional disapproval of the rule submitted by the Internal Revenue Service relating to charitable contribution and estate tax deductions when a taxpayer receives or expects to receive a corresponding state or local tax credit, and such rule shall have no force or effect.

Taxpayer Receipt Act This bill requires the Department of the Treasury to provide to each taxpayer a one-page estimate of how such taxpayer's money was spent by the government during the immediately preceding calendar year.

Refundable Child Tax Credit Eligibility Verification Reform Act of 2019 This bill requires taxpayers who are claiming the refundable portion of the child tax credit to include their Social Security number on their tax return.

This bill requires the Internal Revenue Service (IRS) to implement a program to ensure that certain disclosures of tax returns or return information for third-party income verification are (1) fully automated and accomplished through the Internet, and (2) accomplished in as close to real-time as is practicable. The requirement applies to IRS disclosures of returns or return information to a person verifying the income or creditworthiness of a taxpayer who is a borrower in the process of a loan application. In implementing the program, the IRS must (1) ensure that the program complies with applicable security standards and guidelines; and (2) assess and collect a fee for the disclosures at rates that are sufficient to cover the costs related to implementing the program, including the costs of necessary infrastructure or technology.

Religious Freedom Peace Tax Fund Act This bill directs the Department of the Treasury to establish in the Religious Freedom Peace Tax Fund for the deposit of income, gift, and estate taxes paid by or on behalf of taxpayers (1) who are designated conscientious objectors opposed to participation in war in any form based upon their sincerely held moral, ethical, or religious beliefs or training (within the meaning of the Military Selective Service Act); and (2) who have certified their beliefs in writing. Amounts deposited in the fund shall be allocated annually to any appropriation not for a military purpose. Treasury shall report to the House and Senate Appropriations Committees on the total amount transferred into the fund during the preceding fiscal year and the purposes for which such amount was allocated. The privacy of individuals using the fund shall be protected.

This bill authorizes the Small Business Administration to award grants to small business development centers and women's business centers for assisting small businesses with tax compliance issues.

Eliminating Leftover Expenses for Campaigns from Taxpayers (ELECT) Act of 2020 This bill terminates (1) the taxpayer election to designate $3 of income tax liability for financing of presidential election campaigns, (2) the Presidential Election Campaign Fund, and (3) the Presidential Primary Matching Payment Account. The Department of the Treasury must transfer funds remaining in the Presidential Election Campaign Fund to the treasury for the sole purpose of reducing the deficit.

Eliminating Leftover Expenses for Campaigns from Taxpayers (ELECT) Act of 2020 This bill terminates (1) the taxpayer election to designate $3 of income tax liability for financing of presidential election campaigns, (2) the Presidential Election Campaign Fund, and (3) the Presidential Primary Matching Payment Account. The Department of the Treasury must transfer funds remaining in the Presidential Election Campaign Fund to the treasury for the sole purpose of reducing the deficit.

Improving Assistance for Taxpayers Act This bill requires the Internal Revenue Service (IRS) to respond to Taxpayer Advocate Directives within specified time frames. In the case of a Taxpayer Advocate Directive issued by the National Taxpayer Advocate (NTA) pursuant to a delegation of authority from the IRS, the IRS Commissioner or a Deputy Commissioner must modify, rescind, or ensure compliance with the directive within 90 days. If a directive is modified or rescinded by a Deputy Commissioner, the NTA may appeal to the Commissioner. Within 90 days of the appeal, the Commissioner must either ensure compliance with the directive or provide a description of the reasons for any modification or rescission made or upheld pursuant to the appeal. The bill also requires the NTA annual report to identify any directive that was not honored by the IRS in a timely manner, as required by this bill.

Taxpayer Protection and Preparer Proficiency Act of 2019 This bill authorizes the Department of the Treasury to regulate tax return preparers, including by sanctioning preparers for incompetence and disreputable behavior and by establishing minimum competency standards for preparers.

Taxpayer Protection and Preparer Proficiency Act of 2019 This bill authorizes the Department of the Treasury to regulate tax return preparers, including by sanctioning preparers for incompetence and disreputable behavior and by establishing minimum competency standards for preparers.

Eliminating Leftover Expenses for Campaigns from Taxpayers (ELECT) Act of 2020 This bill terminates (1) the taxpayer election to designate $3 of income tax liability for financing of presidential election campaigns, (2) the Presidential Election Campaign Fund, and (3) the Presidential Primary Matching Payment Account. The Department of the Treasury must transfer funds remaining in the Presidential Election Campaign Fund to the Department of Health and Human Services to acquire unexpired personal protective equipment (including face masks) for the strategic national stockpile.