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IRS must show wait times and help low-income taxpayers appeal.

H.R. 5349 — TAS Act · Filed by Nathaniel Moran (R-TX) · 1 cosponsor · Introduced Sep 15, 2025 · Passed both chambers

75%
How clear the bill is
Typical bill: 85%
12/100
Chance of hidden extras
Typical bill: 15/100
Taxpayer Service and Procedural Protection

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What it does

The bill makes the IRS scan paper tax forms into digital files. It must show how long people wait on hold in real time. The IRS must let low-income people appeal penalties before they are charged. Low-income taxpayers do not pay fees to set up payment plans. The bill helps people abroad file taxes more easily.

Who it affects

Low-income taxpayers get fee waivers and help with hardship. All taxpayers see real wait times and can appeal penalties. Americans who live or work abroad get simpler tax rules.

One thing to notice

The bill lets taxpayers challenge the IRS before penalties are charged. It also makes the IRS show how busy it is on the phone.

From the analysis of the bill text, linked under Primary records below.

Where it stands

1 cosponsor: 1 Democrats.

  • Sep 15, 2025 — Introduced · Congress.gov: “Introduced in House”
  • Sep 15, 2025 — Referred to House Committee on Ways and Means and Senate Committee on Finance · Congress.gov: “Referred to the House Committee on Ways and Means”
  • Sep 17, 2025 — Markup held in committee · Congress.gov: “Committee Consideration and Mark-up Session Held”
  • Sep 17, 2025 — Reported out of committee · Congress.gov: “Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0”
  • Dec 1, 2025 — Passed the House · Congress.gov: “On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4942-4944)”
  • Dec 1, 2025 — Floor vote scheduled · Congress.gov: “Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended”
  • Sep 30, 2026 — Passed both chambers · Congress.gov: “Passed Senate with an amendment and an amendment to the Title by Unanimous Consent”

Dates and quoted wording are Congress.gov's action record; the timeline shows status changes, not every procedural step.

Money around this bill

1 groups reported lobbying about this bill. They filed 1 reports from Jun 2026 to Jun 2026.

Those reports show $1,670,000 in lobbying spending. Each report lists about 33 bills. So that money was not all for this bill.

More groups named this bill than 0% of bills with any report.

Nathaniel Moran, who sponsored the bill, received $856,691 from PACs for the 2026 election.

  • Nfib (national Federation of Independent Business) — $1,670,000 in 1 report

Lobbying is legal. These reports show who lobbied about this bill, not what changed.

Words to know

  • appeal — A formal request to review a decision and ask for a change.
  • hardship — Serious money trouble that makes it hard to pay taxes.
  • low-income — Making very little money, below a set amount per year.
  • lobbying — Trying to influence lawmakers about a bill. Companies and groups pay people to do this.
  • PACs — Groups that collect money and give it to candidates for office.
  • sponsored — To sponsor a bill is to introduce it in Congress and put your name on it.

How this was measured

Analysis — Quorum's AI read the bill text published by Congress.gov (50,094 characters) on Jun 3, 2026. Section numbers in the findings refer to that text, linked below; transparency and hidden-provision scores are compared against the median of 16,222 analysed bills.

Status and sponsors — Congress.gov's bill record — actions, committee referrals and cosponsors — loaded nightly. The timeline shows status changes, not every procedural action.

Money — Senate Lobbying Disclosure Act filings whose specific-issue field names this bill for quarters ending Jun 2026 to Jun 2026. A filing's amount is reported whole beside the median number of bills a filing names; it is never divided across them. PAC receipts are FEC-reported contributions to the sponsor's candidate committee in the 2026 cycle.

As of — lobbying records through Jul 20, 2026 · page rendered 2026-10-20.

“IRS must show wait times and help low-income taxpayers appeal.” QuorumCivic. https://share.quorumcivic.app/bill/119/hr5349/simple Report an error

Correlative observation from public records — not evidence of coordination or wrongdoing, and not financial advice.
This page is the record as of today. The app tells you when it changes.
Quorum analysis of the full bill text · 119th Congress · public record

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