TAXPAYER ASSISTANCE AND SERVICE ACT

On 2026-09-30, Senator Thom Tillis (R-NC) delivered a floor speech titled "TAXPAYER ASSISTANCE AND SERVICE ACT" in the Senate.

TAXPAYER ASSISTANCE AND SERVICE ACT

Congressional Record, Volume 172 Issue 155 (Wednesday, September 30, 2026) [Congressional Record Volume 172, Number 155 (Wednesday, September 30, 2026)] [Senate] [Pages S5207-S5226] From the Congressional Record Online through the Government Publishing Office [ www.gpo.gov ] TAXPAYER ASSISTANCE AND SERVICE ACT Mr. WYDEN. Mr. President, I rise to express the strongest possible support for the Taxpayer Assistance and Service Act. Senate Democrats began working on this more than a decade ago when I first became chairman of the Senate Finance Committee. [[Page S5208]] This bipartisan legislation contains more than 60 tax reforms to improve tax policy for the American people. It cracks down, in particular, on shady tax prep services that scam low-income Americans to make a quick buck. For too long, taxpayers have been victimized by these shady tax preparers. They file returns that overclaim refunds; they pocket excessive fees from their customers; and then they leave the taxpayers struggling to repay the IRS for the erroneous tax returns the scammer filed on their behalf. These updates will help ensure refunds get out the door on time. It will improve customer service at the IRS, and it will make it easier for taxpayers to get the help they need during filing season. The bill contains provisions championed by Members--and I want to emphasize this--on both sides of the aisle. I could stand here all day describing how these provisions are going to improve service for taxpayers, but I am going to name just a few in the interest of time. The bill includes provisions championed by Senators Warnock and Warner that will digitize tax returns, expand online services, and make it easier for taxpayers to know when they will be getting their refunds. A provision championed by Senator Bennet protects access to the Earned Income Tax Credit. A provision authored by Senator Welch would expand access to critical low-income taxpayer clinic services for taxpayers who have a dispute with the IRS. It includes an important provision by Senator Coons which reduces unnecessary tax burdens on Americans held hostage abroad, and a bill that I worked on with Senator Hassan that helps ensure that whistleblowers will receive the recognition they deserve for blowing the whistle on wealthy tax cheats. So there has been an extraordinary amount of hard work that goes into this. I wish to yield now to my Northwest partner, and as we say in Oregon: This bill is no small potatoes. I yield to my friend. The PRESIDING OFFICER. The Senator from Idaho. Mr. CRAPO. Mr. President, Senator Wyden, thank you. You are right, this bill is no small potatoes; it is a legacy piece of legislation that will be of massive support and strengthening to American citizens. I thank my colleague Senator Wyden from Oregon for working in a bipartisan fashion with us to draft this legislation. In fact, all of the colleagues in the Finance Committee have worked with us on this, and all of them have a piece of this legislation, as Senator Wyden has indicated, and I thank them as well. Every year millions of Americans work diligently to comply with our tax law. When they do, they deserve a tax system that is competent and responsive. Too often, however, taxpayers encounter a system that falls short of those baseline requirements. The Taxpayer Assistance and Service Act, or TAS Act, is a bipartisan response to this taxpayer frustration. It reflects what the Finance Committee has collectively learned through years of casework and oversight and proposals from both sides of the aisle. It is designed to provide taxpayers with top-quality service and ensure taxpayers' rights are protected. For example, a taxpayer who files a return should be able to go online and know where he or she stands with the IRS. A taxpayer who calls the Agency should reach a representative promptly. A taxpayer who submits a document electronically should not lose legal rights because the Agency processes it late. These are basic expectations of tax administration. The TAS Act modernizes the IRS so that it can better meet these and other similar expectations. It expands electronic processing of returns and correspondence so filers receive their refunds faster. It also improves online accounts and callback technology and requires the IRS to provide clearer information about backlogs, wait times, refunds, and suspended returns. It also improves online accounts and callback technology and requires the IRS to provide clearer information about backlogs, wait times, refunds, and suspended returns. But modernization alone is not enough. A modernized bureaucracy can still be burdensome. To better protect taxpayer rights, the TAS Act increases access to the IRS Independent Office of Appeals and the Taxpayer Advocate Service. It modernizes U.S. Tax Court procedures. It improves review in innocent spouse cases and other disputes. It unlocks funding for low- income taxpayer clinics. And it increases accountability for unauthorized disclosures of taxpayer information. These are just a few of the examples of the 65 taxpayer-focused improvements in the TAS Act, which the Finance Committee approved by an overwhelming bipartisan vote of 26 to 1. That resounding bipartisan agreement is bolstered by support from the nonpartisan National Taxpayer Advocate and many leading tax practitioners, who agree that this bill will help the IRS administer the law more predictably and more promptly. Once again, I thank Ranking Member Wyden and the other Members of the Finance Committee for their partnership in shaping and advancing this legislation. I urge all of my colleagues to support the Taxpayer Assistance and Service Act. Mr. CRAPO. Mr. President, at this time, as if in legislative session and notwithstanding rule XXII, I ask unanimous consent that the Committee on Finance be discharged from further consideration of H.R. 5349 and the Senate proceed to its immediate consideration. The PRESIDING OFFICER (Mr. Schmitt). The clerk will report the bill by title. The bill clerk read as follows: A bill (H.R. 5349) to amend the Internal Revenue Code of 1986 to improve services provided to taxpayers by the Internal Revenue Service by providing greater judicial review. There being no objection, the committee was discharged, and the Senate proceeded to consider the bill. Mr. CRAPO. Mr. President, I now ask unanimous consent that the Crapo- Wyden substitute amendment at the desk be considered and agreed to; that the bill, as amended, be considered read a third time and passed; that the title amendment, which is at the desk, be considered and agreed to; that the title, as amended, be agreed to; and that the motions to reconsider be considered made and laid upon the table. The PRESIDING OFFICER. Without objection, it is so ordered. The amendment (No. 6847), in the nature of a substitute, was agreed to. (The amendment is printed in today's Record under ``Text of Amendments.'') The amendment was ordered to be engrossed and the bill to be read a third time. The bill was read the third time. The bill (H.R. 5349), as amended, was passed. The amendment (No. 6848) was agreed to, as follows: Amend the title so as to read: ``To improve services provided to taxpayers by the Internal Revenue Service.''. The title, as amended, was agreed to. The PRESIDING OFFICER. The Senator from Tennessee. Unanimous Consent Request--S. Res. 934 Mrs. BLACKBURN. Mr. President, in 1972, there were just 300,000 female athletes in high school and collegiate sports. Today, there are over 3 million young women who are competing in high school and collegiate sports. This is something that every American should celebrate, and it is all thanks to what has happened with the law we commonly call title IX. By requiring equal resources for facilities, training, recruitment, and scholarships for female athletic programs, title IX opened opportunities for women that would have been impossible in the past. Today, female athletes are competing at the highest level of professional sports. From the Olympics to the World Cup, they are inspiring millions of young girls to pick up sports that improve their health, boost their self-confidence, and teach them leadership skills to succeed on and off the field. It goes without saying that this incredible development, over the last five decades, would have been impossible if men were allowed to compete in women's sports and steal opportunities from girls. This is just plain old common sense. But when it comes to protecting opportunity and fairness for young women in sports, we have seen a [[Page S5209]] serious lack of common sense from our friends on the other side of the aisle. In Executive order after Executive order, the Biden administration pretended as if there are no biological differences between men and women. And they used the full weight of the Federal Government to force schools to allow biological males to play on female teams--endangering young girls and destroying fair play. Parents were forced to look on as biological men took titles, medals, and trophies that belonged to their daughters. Many young women dedicated their entire lives to their sports, only to miss out on scholarships, career opportunities, and hard-earned records that they deserved. The American people rejected this appalling agenda, and they returned President Donald Trump to the Oval Office with a mandate to restore common sense and protect our female athletes. And that is exactly what he has done. On Inauguration Day, the President issued an Executive order that affirms the Federal Government's position that there are only two sexes: male and female. This ensures government policies are grounded in biological reality, not gender ideology. A month later, I had the honor of joining President Trump in the Oval Office as he signed an Executive order that bans biological males from competing in women's sports. As President Trump works to protect female athletes, it is imperati

Referenced legislation: SRES934, SRES934, S1171, S1748, S4004, S5175, HR5349, S5658, S5670, HR9576