Senate passage moves Taxpayer Assistance and Service Act forward

The Taxpayer Assistance and Service Act has taken an important step forward.

The U.S. Senate passed the bipartisan legislation by unanimous consent Sept. 30, moving a package of tax administration reforms closer to enactment. The legislation now heads to the U.S. House of Representatives for consideration.

For tax professionals, this is worth watching. The TAS Act addresses many of the administrative challenges that affect taxpayers and the professionals who help them navigate the tax system, with provisions focused on taxpayer service, taxpayer rights, IRS operations and oversight of paid tax return preparers.

Years of work behind the legislation

The TAS Act reflects years of bipartisan work and incorporates recommendations from members of the Senate Finance Committee and the National Taxpayer Advocate.

Earlier this year, Senate Finance Committee Chairman Mike Crapo, R-Idaho, and Ranking Member Ron Wyden, D-Ore., introduced the legislation. The Senate Finance Committee advanced the measure in July by a 26-1 vote.

"This legislation recognizes something tax professionals see every day: A tax system works better when taxpayers can get answers, resolve problems and understand what is expected of them," said Scott Artman, CPA, CGMA, CEO of NATP. "We appreciate the work Senators Crapo and Wyden have done to move these reforms forward, and we’re encouraged to see the Senate act. Tax professionals are an important part of making our tax system work, and their experience should continue to be part of the conversation as the legislation moves through Congress."

NATP advocating for tax professionals

NATP supports the TAS Act because effective tax administration affects the day-to-day work of tax professionals and the taxpayers who rely on them.

Most recently, NATP sent a letter to Crapo and Wyden urging the full Senate to take up the legislation.

In that outreach, NATP emphasized the importance of practical reforms that improve IRS service, strengthen taxpayer protections and recognize the role tax professionals play in helping taxpayers navigate the system.

NATP also participates in the Coalition for Trusted Tax Preparation, which has been engaged in discussions surrounding professional standards and taxpayer protections. Our involvement helps ensure the perspective of independent tax professionals and small and midsize tax practices is part of the broader policy conversation.

What happens next

Senate passage does not make the TAS Act law. The legislation must now be considered by the House of Representatives. If the House passes the same legislation, it can be sent to the president for signature. Changes made by the House could require additional congressional action before the bill reaches the president.

That makes the Senate vote an important milestone, but not the end of the process.

NATP will continue monitoring the legislation as it moves through Congress and advocating for policies that support effective tax administration, protect taxpayers and account for the practical realities tax professionals face in their work.