Bill · S. 5073· Senate(119-S-5073)
Tax Complexity and Fraud Prevention Review Act
- Introduced
- 7/22/2026
- Last activity
- 7/22/2026 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Ben Luján
- Cosponsors
- - 0 - 1
- Introduced
- In Committee
What this bill would do
This bill is known as the Tax Complexity and Fraud Prevention Review Act. It requires the Secretary of the Treasury to submit regular fraud prevention reports to specific congressional committees. These reports must cover IRS efforts to identify, prevent, and resolve different types of tax fraud, including first-person fraud and stolen identity refund fraud. The reports must also include details on interactions with the Security Summit and tax filing providers, as well as data on fraudulent refund claims. Additionally, the bill mandates that these data reports be made publicly available on the IRS website with appropriate redactions. Finally, the bill clarifies that a specific tax report submission does not satisfy separate legal requirements to analyze sources of complexity in administering federal tax laws.
Yes
Does this make what the government does easier for the public to see?+5
The bill requires the Secretary of the Treasury to submit detailed annual reports on tax fraud prevention to Congress and the public.
Does this make the government pay for what it commits to?+3
The bill enhances the tracking and prevention of fraudulent tax refunds which protects federal funds.
Would households on low incomes be better off under this?+2
Increased prevention of stolen identity refund fraud can protect the integrity of tax benefits intended for citizens.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Transparency in Fraud Prevention: Under Section 2(a)(1) and Section 2(a)(3), the Secretary must provide annual reports to congressional committees and make the data publicly available on the IRS website. This keeps officials accountable and lets the public see what the IRS is doing to fight tax fraud.
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Tracking Fraud Disallowances: Under Section 2(a)(2)(C)(ii)(II), the reports must include the total dollar amount of fraudulent refund claims that were identified and stopped before any money was sent out. This helps the people see how effectively tax dollars are being protected from criminals.
Potential Negative Impacts for People
- Administrative Burdens: The text of the bill does not explicitly list negative impacts or burdens for individuals or groups of people in the United States.
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 Government Transparency+5
- Economy And Finance
- Improves Fiscal Responsibility+3
- Demographic And Interest Groups
- Good For Low Income Households+2
- 7/22/2026
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
2 bills Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
John CornynRepublican · Texas