WHAT THE LAW DOINCongress, in plain words

H.R. 5346 · 119th Congress

Fair and Accountable IRS Reviews Act

Passed HouseTaxation
IntroducedSep 15, 2025
Passed HouseDec 1, 2025
Passed SenateNot yet
To PresidentNot yet
Became lawNot yet

Where it stands

Passed House. Latest step, Dec 2, 2025: Received in the Senate and Read twice and referred to the Committee on Finance.

What it does

Sourced

Fair and Accountable IRS Reviews Act

This bill provides that an Internal Revenue Service (IRS) employee’s immediate supervisor for purposes of approving certain federal tax penalties is the person to whom such employee reports. The bill also provides that an immediate supervisor’s approval of certain federal tax penalties must be obtained (in writing) before any written communication related to such penalties is sent to the taxpayer.

As background, current law requires that the initial determination by an IRS employee to assess certain federal tax penalties be approved (in writing) by such employee’s immediate supervisor (or a designated higher-level official). Under IRS regulations, an immediate supervisor is any individual with responsibility to review another individual’s proposed federal tax penalties (without such proposal being subject to an intermediary’s approval). The IRS regulations also establish requirements for when such approval must be obtained based on whether the federal tax penalty is subject to pre-assessment review or raised in Tax Court proceedings.

Official summary by the Congressional Research Service (Introduced in House, Sep 15, 2025).

Our plain-language breakdown, with what it means for you and the case for and against, is written once a bill starts to move.

What has happened

Sourced
  1. Dec 2, 2025Received in the Senate and Read twice and referred to the Committee on Finance.Senate
  2. Dec 1, 2025Motion to reconsider laid on the table Agreed to without objection.House floor actions
  3. Dec 1, 2025On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4940-4941)House floor actions
  4. Dec 1, 2025Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4940-4941)Library of Congress
  5. Dec 1, 2025DEBATE - The House proceeded with forty minutes of debate on H.R. 5346.House floor actions
  6. Dec 1, 2025Considered under suspension of the rules. (consideration: CR H4940-4942)House floor actions
  7. Dec 1, 2025Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.House floor actions
  8. Sep 30, 2025Placed on the Union Calendar, Calendar No. 272.House floor actions
  9. Sep 30, 2025Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-318.House floor actions
  10. Sep 30, 2025Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-318.Library of Congress
  11. Sep 17, 2025Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0.House committee actions
  12. Sep 17, 2025Committee Consideration and Mark-up Session HeldHouse committee actions
  13. Sep 15, 2025Referred to the House Committee on Ways and Means.House floor actions
  14. Sep 15, 2025Introduced in HouseLibrary of Congress
  15. Sep 15, 2025Introduced in HouseLibrary of Congress

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Cosponsors

  • Adrian Smith R-NE-3