Bill · S. 2629· Senate(119-S-2629)
Taxpayer Notification and Privacy Act of 2025
- Introduced
- 7/31/2025
- Last activity
- 7/31/2025 — Read twice and referred to the Committee on Finance. (text: CR S5000)
- Sponsored by
- John Barrasso
- Cosponsors
- - 0 - 1
- Introduced
- In Committee
What this bill would do
This bill, titled the "Taxpayer Notification and Privacy Act of 2025," seeks to amend the Internal Revenue Code of 1986. It aims to change how notice is provided to taxpayers when the IRS seeks information from third parties. Under this act, if the information could reasonably be provided by the taxpayer, the IRS would have to identify each specific item of information it intends to seek. Additionally, the bill would require providing the taxpayer a reasonable opportunity and a period of at least 45 days to respond before contact is made with third parties. There is an exception if the Secretary determines the information is necessary regardless of whether the taxpayer could provide it.
Yes· 3 of 5
Does this protect people from being watched or searched?+6
The bill enhances taxpayer privacy by requiring notice and a 45-day opportunity to provide information before the IRS contacts third parties.
Does this make what the government does easier for the public to see?+5
The bill requires the IRS to identify specific items of information it intends to seek from third parties, increasing transparency for taxpayers.
Would households on low incomes be better off under this?+3
Taxpayers are granted more time and transparency to respond to information requests which can prevent administrative errors.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Increased Transparency: In cases where information could reasonably be provided by the taxpayer, the IRS must identify each specific item of information intended to be sought from third parties (Section 2(a)(1)).
-
More Time to Respond: The bill would provide taxpayers with a reasonable opportunity and a period of at least 45 days to respond, which can be extended if the taxpayer shows reasonable cause, before the IRS contacts third parties (Section 2(a)(1)).
Potential Negative Impacts for People
- Administrative Exceptions: The requirement to identify specific items of information may not apply if the Secretary determines that the information sought from a third party is necessary regardless of whether the taxpayer could independently provide it (Section 2(b)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Governance And Ideology
- Improves Privacy Rights+6Improves Government Transparency+5
- Demographic And Interest Groups
- Good For High Income Households+3Good For Low Income Households+3Good For Middle Class Households+3
- 7/31/2025
- Read twice and referred to the Committee on Finance. (text: CR S5000)
- 1 Cosponsor added.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Raphael WarnockDemocrat · Georgia