H.R.4994 - Taxpayer Assistance Act of 2010
To amend the Internal Revenue Code of 1986 to reduce taxpayer burdens and enhance taxpayer protections, and for other purposes. view all titles (5)
All Bill Titles
- Short: Taxpayer Assistance Act of 2010 as introduced.
- Official: To amend the Internal Revenue Code of 1986 to reduce taxpayer burdens and enhance taxpayer protections, and for other purposes. as introduced.
- Short: Taxpayer Assistance Act of 2010 as passed house.
- Official: An act to extend certain expiring provisions of the Medicare and Medicaid programs, and for other purposes. as amended by senate.
- Short: Medicare and Medicaid Extenders Act of 2010 as passed senate.
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Roll call number 626 in the House
Question: On Motion to Suspend the Rules and Concur in the Senate Amendments: H R 4994 Medicare and Medicaid Extenders Act
Official Summary4/14/2010--Passed House amended. Taxpayer Assistance Act of 2010 - Title I: Cell Phones and Electronic Filing - (Sec. 101) Removes cellular phones (or similar telecommunications equipment) as listed property for purposes of the tax deduction for depreciation, thus exempting such property f
Official Summary4/14/2010--Passed House amended. Taxpayer Assistance Act of 2010 - Title I: Cell Phones and Electronic Filing -
(Sec. 101)Removes cellular phones (or similar telecommunications equipment) as listed property for purposes of the tax deduction for depreciation, thus exempting such property from restrictions on such deduction and from certain record-keeping requirements.
(Sec. 102)Exempts tax return preparers who object to the use of magnetic media on religious grounds from the requirement to file returns electronically.
(Sec. 103)Allows payment of interest on tax refunds not paid within 30 days (currently, 45 days). Title II: Collection -
(Sec. 201)Requires the Secretary of the Treasury to study and report to Congress on the effectiveness of collection alternatives, especially offers-in-compromise, on long-term tax compliance.
(Sec. 202)Repeals the requirement that taxpayers submitting an offer-in-compromise of tax liability make a 20% downpayments of the tax owed upon submission of the offer. Title III: Taxpayer Assistance and Protection Improvements -
(Sec. 301)Allows officers and employees of the Department of the Treasury to refer taxpayers to qualified low-income taxpayer clinics for advice and assistance.
(Sec. 302)Increases to $20 million the amount the Secretary may allocate each year for matching grants for qualified low-income taxpayer clinics.
(Sec. 303)Requires the Secretary of the Treasury to notify taxpayers each year in writing of their eligibility for the earned income tax credit.
(Sec. 304)Requires the Secretary to notify a taxpayer of:
(1) any unauthorized use of the identity of the taxpayer or a dependent of the taxpayer (suspected identity theft); and
(2) any person who is criminally charged in connection with such unauthorized use.
(Sec. 305)Allows the Internal Revenue Service (IRS) to use any means of mass communication to publish unclaimed refund amounts.
(Sec. 306)Directs the National Taxpayer Advocate to study and report to Congress on the feasibility of delivering tax refunds on debit cards, prepaid cards, and other electronic means to assist taxpayers who do not have access to financial accounts or institutions.
(Sec. 307)Directs the Secretary to study and report to the House Ways and Means Committee and the Senate Finance Committee on:
(1) the administrative and legislative changes required to receive and process information returns before processing income tax returns; and
(2) methods to reduce the number of taxpayers making in-person payments at IRS Taxpayer Assistance Centers. Title IV: Revenue Provisions -
(Sec. 401)Extends the penalty for tendering a bad check to the IRS to any commercially acceptable payment instrument (including electronic payments).
(Sec. 402)Increases penalties for failure to file correct information returns and for intentional disregard of tax return information requirements.
(Sec. 403)Requires the budgetary effects of this Act to be determined by reference to the latest statement titled "Budgetary Effects of PAYGO Legislation" submitted by the House Budget Committee, provided that such statement is submitted prior to the vote for passage of this Act.
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Organizations Supporting H.R.4994
- American Academy of Family Physicians
- Hospital & Healthsystem Association of Pennsylvania
- American Association of Retired Persons
Organizations Opposing H.R.4994
- None via MapLight at this time.