IRS gets a digital makeover and low-income filers get fee relief.
S. 3931 — TAS Act · Filed by Mike Crapo (R-ID) · 1 cosponsor · Introduced Feb 26, 2026 · Referred to committee
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What it does
This bill modernizes IRS customer service and tax administration by requiring electronic processing of tax returns, creating real-time dashboards showing IRS phone wait times and backlogs, expanding online account access for taxpayers, and automating refund processing for low-income filers. It also provides relief for taxpayers in hardship (waiving installment agreement fees, streamlining offers-in-compromise, increasing refund offset protections), simplifies tax rules for Americans abroad, and expands Tax Court authority to correct errors and hear additional cases.
Why we flagged it
The bill's core function is modernizing IRS operations (digitization, transparency dashboards, online access) and providing targeted relief to low-income and hardship-facing taxpayers (fee waivers, refund protections, simplified procedures). It is not a tax cut, subsidy, or deregulation—it is a public-service improvement bill.
What the text implies
- Digitization mandate may require significant IRS IT investment; bill does not appropriate funds, so implementation depends on future appropriations and may face delays.
- Real-time wait-time dashboards create public accountability for IRS performance but may expose chronic understaffing, potentially driving political pressure for budget increases.
- Expansion of Tax Court remedies (relief from judgment, special trial judge contempt authority) may increase litigation costs and case duration, though it also protects taxpayers from procedural unfairness.
- Hardship identification program (Section 108) relies on IRS data analysis to flag struggling taxpayers; accuracy depends on data quality and may miss or misidentify cases.
Section numbers refer to the bill text the analysis read — linked under Primary records below.
Who it affects
The bill directly benefits ordinary taxpayers through faster digital processing, transparent service metrics, fee waivers for low-income filers, hardship protections, and expanded judicial remedies. These are concrete public goods with no offsetting private carve-outs or hidden costs to citizens.
Named in the bill
Internal Revenue Service (IRS), Department of the Treasury, Tax Court, National Taxpayer Advocate, Committee on Ways and Means (House), Committee on Finance (Senate), Low-income taxpayer clinics, Financial Crimes Enforcement Network
Where it stands
1 cosponsor: 1 Democrats.
- Feb 26, 2026 — Introduced · Congress.gov: “Introduced in Senate”
- Feb 26, 2026 — Referred to Senate Committee on Finance · Congress.gov: “Read twice and referred to the Committee on Finance”
Dates and quoted wording are Congress.gov's action record; the timeline shows status changes, not every procedural step.
Money around this bill
11 lobbying clients named this bill on 11 disclosure filings across 1 quarter, Jun 2026 to Jun 2026. Those filings disclosed $20,050,000 in lobbying spend. A filing names 3 bills on average, so that figure is what each filing reported, not a share belonging to this bill.
More lobbying clients named this bill than 92% of bills with at least one filing.
Mike Crapo, the sponsor, reported $537,775 in PAC receipts in the 2026 cycle.
- Chamber of Commerce of the U.S.A. — $16,950,000 on 1 filing
- Microsoft Corporation — $2,690,000 on 1 filing
- Independent Sector — $80,000 on 1 filing
- California State University — $70,000 on 1 filing
- National Payroll Reporting Consortium — $60,000 on 1 filing
Lobbying Disclosure Act filings through Jul 20, 2026. A filing shows who paid to lobby on a bill it names, not what changed.
How this was measured
Analysis — Quorum's AI read the bill text published by Congress.gov (50,094 characters) on Sep 25, 2026. Section numbers in the findings refer to that text, linked below; transparency and hidden-provision scores are compared against the median of 14,975 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 2026-09-25.
“IRS gets a digital makeover and low-income filers get fee relief.” QuorumCivic. https://share.quorumcivic.app/bill/119/s3931 Report an error