{
  "legislationId": "119_S_4302",
  "lastUpdate": "2026-04-29T11:25:56.344Z",
  "history": [
    {
      "timestamp": "2026-04-29T11:25:56.344Z",
      "source_url": "https://www.congress.gov/119/bills/s4302/BILLS-119s4302is.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4302 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4302 To improve services provided to taxpayers by the Internal Revenue Service. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES April 15 (legislative day, April 14), 2026 Mr. Warner (for himself and Mr. Cassidy) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To improve services provided to taxpayers by the Internal Revenue Service. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE; ETC. (a) Short Title.--This Act may be cited as the ``Improving IRS Customer Service Act''. (b) References to Secretary.--For purposes of this Act, the term ``Secretary'' means the Secretary of the Treasury or the Secretary's delegate. SEC. 2. ESTABLISHMENT OF DASHBOARD TO INFORM TAXPAYERS OF BACKLOGS AND WAIT TIMES. (a) In General.--The Secretary shall require the Internal Revenue Service to provide in real time on its public website, to the extent practical, the following: (1) Separately with respect to each applicable phone number extension-- (A) the number of callers connected to speak directly with a representative of the Internal Revenue Service, (B) the number of callers connected to speak with an automated system, (C) the number of callers who are waiting to be connected to speak directly with a representative of the Internal Revenue Service or an automated system, (D) the longest amount of time that any caller has been waiting to be connected to speak directly with a representative of the Internal Revenue Service, and (E) whether callback service is currently available, and if not, when such service is scheduled to be available. (2) An application or tool embedded on the website which-- (A) displays all of the information described in paragraph (1), and (B) estimates the approximate wait time to speak directly with a representative of the Internal Revenue Service. (3) An application programming interface which allows any person to access the information described in paragraph (1) using automation and to create an application or tool embedded on a website to display such information. (4) For each applicable phone number extension, a summary of the information described in paragraph (1) with respect to the prior month, including-- (A) the average and median length of calls, (B) the average and median amount of time that callers were speaking directly with a representative of the Internal Revenue Service, (C) the number and percent of calls that were directed to an automated system, (D) the number and percent of calls that were disconnected or terminated by the Internal Revenue Service, (E) the number of callers who were transferred to another applicable phone number extension after the call was initially answered by a representative of the Internal Revenue Service, (F) the average and median amount of time that callers described in subparagraph (E) were on hold following the transfer, and (G) the number and percent of callers who indicated that they received the answers or service for which they were contacting the Internal Revenue Service. (b) Detection of Automated Calls.--The Secretary shall require the Internal Revenue Service to use technology to detect and screen out automated calls. (c) Information Regarding Delays.--For any week in which there was a significant delay with respect to any applicable item (referred to in this subsection as an ``applicable week''), the Secretary shall require the Internal Revenue Service to provide on its public website, during the week subsequent to the applicable week, information with respect to each such applicable item regarding the earliest date on which any such applicable items that were processed during the applicable week were received by the Internal Revenue Service. (d) Definitions.--For purposes of this section-- (1) Applicable item.--The term ``applicable item'' means each category of tax return, claim, statement, or other document filed with the Internal Revenue Service. (2) Applicable phone number extension.--The term ``applicable phone number extension'' means any extension or application which may be reached by calling a phone number which is listed by the Internal Revenue Service on any website, publication, form, or instruction which is available to the public and-- (A) operated by the Internal Revenue Service accounts management function, (B) operated by the Internal Revenue Service automated collection function, (C) managed by the Internal Revenue Service Joint Operations Center, (D) managed and staffed by a contractor on behalf of the Internal Revenue Service, or (E) received not less than 200,000 calls during the preceding calendar year. (3) Significant delay.--The term ``significant delay'' means, in the case of any applicable item for any week, the failure to process all of such applicable items which were received by the Internal Revenue Service at least 21 days before the first day of the week. (e) Effective Date.--The requirements of this section shall apply to periods beginning after the date which is 12 months after the date of enactment of this Act. SEC. 3. EXPANSION OF ELECTRONIC ACCESS TO INFORMATION ABOUT RETURNS AND REFUNDS. Not later than January 1 of the first calendar year beginning more than 12 months after the date of enactment of this Act, through a website and mobile application, the Secretary shall provide individualized, specific, and up-to-date information to taxpayers regarding their tax returns and amended returns, including information with respect to whether the Internal Revenue Service has-- (1) received such return and entered such return into their systems, (2) completed processing such return, including-- (A) the date on which the Internal Revenue Service issued any refund of any overpayment of tax, (B) the estimated date on which the taxpayer can expect to receive such refund, and (C)(i) if the refund will be issued by electronic fund transfer, the financial account to which such refund will be deposited, including-- (I) the partial or full account number for such account, and (II) the name and routing number of the financial institution, or (ii) if the refund will be issued by paper check, the address to which the check will be mailed, or (3) suspended processing such return, including-- (A) the reason for the suspension, and (B) in the case of any information which was requested by the Internal Revenue Service-- (i) the information requested, (ii) the form and manner for submission of such information, and (iii) the date on which such information is due to be submitted to the Internal Revenue Service. SEC. 4. EXPANSION OF CALLBACK TECHNOLOGY. It is the sense of Congress that-- (1) taxpayers contacting the Internal Revenue Service should have the option to receive a callback, and (2) not later than calendar year 2028, the Internal Revenue Service should provide any taxpayer (including any taxpayer residing outside of the United States) the option to receive a callback for any call made by the taxpayer to an applicable phone number extension (as defined in section 2(d)(2) of this Act) which has not been answered within 5 minutes. SEC. 5. EXPANSION OF ONLINE ACCOUNTS. (a) In General.--Not later than January 1 of the first calendar year beginning more than 18 months after the date of enactment of this Act, the Secretary shall make available a website or mobile application which allows any taxpayer (including any taxpayer residing outside of the United States) the ability to-- (1) in a manner consistent with any applicable limitations under section 6103 of the Internal Revenue Code of 1986, view any return (as defined in section 6103(b)(1) of the Internal Revenue Code of 1986), document, notice, or letter (with the exception of any educational item which has no legal effect) which, during the applicable period (as defined in subsection (d)), has been-- (A) sent by the Internal Revenue Service to such taxpayer, or (B) filed with (or, in the case of any document not required to be filed, sent to) the Internal Revenue Service-- (i) by such taxpayer, (ii) by a person described in subsection (c) of section 6103 of the Internal Revenue Code of 1986 with respect to such taxpayer, or (iii) with respect to such taxpayer in a manner described in subsection (e) of such section, (2) with respect to any document, notice, or letter sent to such taxpayer by the Internal Revenue Service, respond to such document, notice, or letter by uploading or otherwise transmitting the taxpayer's response through the website or mobile application, and (3) in the case of-- (A) any representative of such taxpayer who is authorized to practice before the Department of the Treasury pursuant to section 330 of title 31, United States Code, (B) any tax return preparer (as defined in section 7701(a)(36) of the Internal Revenue Code of 1986) with an identifying number (as described in section 6109(a)(4) of such Code), or (C) any qualified reporting agent, permit such representative, preparer, or agent, to the extent authorized by the taxpayer, to access the information described in paragraph (1) or transmit any information described in paragraph (2). (b) Availability for Viewing.--With respect to any return, document, notice, or letter described in paragraph (1) of subsection (a), such return, document, notice, or letter shall be made available for viewing by the taxpayer (or, pursuant to paragraph (3) of such subsection, any representative, tax return preparer, or qualified reporting agent authorized by the taxpayer) as soon as is practicable and within such periods as are established pursuant to regulations prescribed by the Secretary. (c) Access to Multiple Accounts by Representative, Preparer, or Agent.--For purposes of subsection (a)(3), the website or mobile application shall allow a representative, tax return preparer, or qualified reporting agent to be able to access information for multiple taxpayers who have provided permission under such subsection without any requirement to individually and separately access the account of each such taxpayer. (d) Applicable Period.-- (1) In general.--Subject to paragraph (2), for purposes of subsection (a)(1), the term ``applicable period'' means the preceding 6-year period. (2) Prospective application.--The term ``applicable period'' shall not include any years ending before the date of enactment of this Act. (e) Qualified Reporting Agent.-- (1) In general.--For purposes of this section, the term ``qualified reporting agent'' means a person-- (A) which is properly authorized as an agent to sign and file employment tax returns, make related payments and deposits, and perform such other acts on behalf of a taxpayer under procedures set forth by the Secretary, (B) which has met such requirements as may be established by the Secretary, and (C) for which authorization has not been revoked or suspended by the Secretary pursuant to procedures established by the Secretary. (2) Employment tax return.--For purposes of paragraph (1)(A), the term ``employment tax return'' means-- (A) any return required to be filed by an employer to report the obligations of the employer and its employees under section 3101, 3111, 3301, or 3402 of the Internal Revenue Code of 1986, and (B) such other returns as designated by the Secretary. (f) Preventing Unauthorized Disclosure of Return Information by Persons Designated by Taxpayers.--Not later than January 1 of the first calendar year beginning more than 18 months after the date of enactment of this Act, the Secretary shall-- (1) establish a program to investigate and address-- (A) any access, use, or disclosure of return information (as defined in section 6103(b) of the Internal Revenue Code of 1986) by any person which is in excess of the authorization permitted to such person pursuant to subsection (a)(3), and (B) any related misconduct, and (2) annually publish, on the public website of the Internal Revenue Service, the actions undertaken pursuant to the program described in paragraph (1), such as the number of complaints investigated, the number of persons whose access was revoked, and other relevant statistical data. (g) Focus Groups.--For purposes of subsection (a), prior to the date that the website or mobile application described in such subsection is made available, the Secretary shall conduct focus groups with taxpayers and tax professionals to ensure that any amounts appropriated or otherwise made available for such purposes are expended in an appropriate manner. SEC. 6. INDIVIDUALS FACING ECONOMIC HARDSHIPS INFORMED OF COLLECTION ALTERNATIVES. (a) In General.--Not later than 12 months after the date of enactment of this Act, the Secretary shall-- (1) establish a program to identify taxpayers who-- (A) are reasonably likely to be experiencing an economic hardship, and (B) have an unpaid tax liability, and (2) in the case of any taxpayer described in paragraph (1) who requests to enter into an agreement described in section 6159(a) of the Internal Revenue Code of 1986, provide such taxpayer with information regarding other options which the Internal Revenue Service makes available to taxpayers who have an unpaid tax liability and are experiencing an economic hardship, including-- (A) an agreement described in such section for partial collection of a tax liability, (B) an offer-in-compromise (as described in section 7122 of such Code), and (C) classification as currently not collectible (within the meaning of section 6343(e) of such Code). (b) Economic Hardship.--For purposes of this section, in determining whether a taxpayer is reasonably likely to be experiencing an economic hardship, such determination shall be made in the same manner as determined under section 6343(a)(1)(D) of the Internal Revenue Code of 1986 based on-- (1) the most recent income and asset data which the Secretary has received from a return or a report from, or with respect to, such taxpayer, and (2) the schedules described in section 7122(d)(2)(A) of such Code. (c) Report.--Not later than 2 years after the date of enactment of this Act, the Secretary, in consultation with the National Taxpayer Advocate, shall submit a report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate regarding-- (1) the accuracy of the Internal Revenue Service with respect to identifying taxpayers who are reasonably likely to be experiencing an economic hardship under subsection (a)(1), (2) whether such identification procedures may be appropriately applied for other purposes, and (3)(A) the number of taxpayers with an unpaid tax liability who were identified as reasonably likely to be experiencing an economic hardship under subsection (a)(1), (B) the options described in subsection (a)(2) that were provided to such taxpayers, and (C) the status of the tax liabilities of such taxpayers. SEC. 7. PUBLICATION OF PERFORMANCE STATISTICS. (a) In General.--Section 7803(c)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: ``(F) Publication of performance statistics.--The National Taxpayer Advocate shall publish monthly, on the website of the Internal Revenue Service, the following information with respect to each local office of the taxpayer advocate: ``(i) With respect to any cases opened during the 12-month period ending on the month preceding the month of publication-- ``(I) the average amount of time elapsing between the local office receiving the case and assigning a case number; ``(II) the average amount of time elapsing between the local office receiving the case and assigning a case worker to the case; and ``(III) the top 3 taxpayer issues that the local office encountered during such period. ``(ii) With respect to any cases opened during the 24-month period ending on the month preceding the month of publication, the average amount of time elapsing between the local office receiving the case and closure of the case. ``(iii) The number of open cases at such local office, with such information disaggregated based on whether the taxpayer that opened the case is-- ``(I) an individual; ``(II) a business; ``(III) an estate or trust; or ``(IV) a person not described in subclauses (I) through (III). ``(G) Online tool.-- ``(i) In general.--The National Taxpayer Advocate shall make available, on the website of the Internal Revenue Service, an application which provides taxpayers with the estimated amount of time for resolution of their case, as determined based on the date on which the taxpayer opened the case and the tax issue that the taxpayer is encountering. ``(ii) Updates.--The estimates provided by the application described in clause (i) shall be updated by the National Taxpayer Advocate on a monthly basis.''. (b) Annual Report.--Section 7803(c)(2)(B)(ii) of the Internal Revenue Code of 1986 is amended-- (1) by redesignating subclauses (XII) and (XIII) as subclauses (XIII) and (XIV), respectively, and (2) by inserting after subclause (XI) the following new subclause: ``(XII) provide-- ``(aa) with respect to any cases opened at any local office of the taxpayer advocate during such fiscal year, the information described in subclauses (I) and (II) of subparagraph (F)(i), as determined on a nationwide basis; ``(bb) with respect to any cases opened at any local office of the taxpayer advocate during such fiscal year and the preceding fiscal year, the information described in subparagraph (F)(ii), as determined on a nationwide basis; and ``(cc) the information described in subparagraph (F)(iii), as determined on a nationwide basis.''. (c) Effective Date.--The amendments made by this section shall take effect on the date which is 12 months after the date of enactment of this Act. <all>\n\nSUMMARY TO EVALUATE:\nTitle: Improving IRS Customer Service Act\nSummary: This act introduces modern digital tools to make contacting the IRS easier and tracking tax statuses more transparent for citizens. The changes aim to reduce wait times and provide better access to tax information through online platforms.\nKey Points: Establishment of a real-time online dashboard showing phone wait times and processing backlogs., Expanded online and mobile access to track the status of tax returns and expected refunds., Wider availability of callback services so taxpayers don't have to wait on hold., Enhanced online accounts for viewing IRS notices and responding to them digitally., New procedures to identify and offer payment alternatives to taxpayers facing economic hardship.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": true,\n  \"issue\": \"none\"\n}"
    },
    {
      "timestamp": "2026-04-29T11:15:21.190Z",
      "source_url": "https://www.congress.gov/119/bills/s4302/BILLS-119s4302is.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4302 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4302 To improve services provided to taxpayers by the Internal Revenue Service. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES April 15 (legislative day, April 14), 2026 Mr. Warner (for himself and Mr. Cassidy) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To improve services provided to taxpayers by the Internal Revenue Service. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE; ETC. (a) Short Title.--This Act may be cited as the ``Improving IRS Customer Service Act''. (b) References to Secretary.--For purposes of this Act, the term ``Secretary'' means the Secretary of the Treasury or the Secretary's delegate. SEC. 2. ESTABLISHMENT OF DASHBOARD TO INFORM TAXPAYERS OF BACKLOGS AND WAIT TIMES. (a) In General.--The Secretary shall require the Internal Revenue Service to provide in real time on its public website, to the extent practical, the following: (1) Separately with respect to each applicable phone number extension-- (A) the number of callers connected to speak directly with a representative of the Internal Revenue Service, (B) the number of callers connected to speak with an automated system, (C) the number of callers who are waiting to be connected to speak directly with a representative of the Internal Revenue Service or an automated system, (D) the longest amount of time that any caller has been waiting to be connected to speak directly with a representative of the Internal Revenue Service, and (E) whether callback service is currently available, and if not, when such service is scheduled to be available. (2) An application or tool embedded on the website which-- (A) displays all of the information described in paragraph (1), and (B) estimates the approximate wait time to speak directly with a representative of the Internal Revenue Service. (3) An application programming interface which allows any person to access the information described in paragraph (1) using automation and to create an application or tool embedded on a website to display such information. (4) For each applicable phone number extension, a summary of the information described in paragraph (1) with respect to the prior month, including-- (A) the average and median length of calls, (B) the average and median amount of time that callers were speaking directly with a representative of the Internal Revenue Service, (C) the number and percent of calls that were directed to an automated system, (D) the number and percent of calls that were disconnected or terminated by the Internal Revenue Service, (E) the number of callers who were transferred to another applicable phone number extension after the call was initially answered by a representative of the Internal Revenue Service, (F) the average and median amount of time that callers described in subparagraph (E) were on hold following the transfer, and (G) the number and percent of callers who indicated that they received the answers or service for which they were contacting the Internal Revenue Service. (b) Detection of Automated Calls.--The Secretary shall require the Internal Revenue Service to use technology to detect and screen out automated calls. (c) Information Regarding Delays.--For any week in which there was a significant delay with respect to any applicable item (referred to in this subsection as an ``applicable week''), the Secretary shall require the Internal Revenue Service to provide on its public website, during the week subsequent to the applicable week, information with respect to each such applicable item regarding the earliest date on which any such applicable items that were processed during the applicable week were received by the Internal Revenue Service. (d) Definitions.--For purposes of this section-- (1) Applicable item.--The term ``applicable item'' means each category of tax return, claim, statement, or other document filed with the Internal Revenue Service. (2) Applicable phone number extension.--The term ``applicable phone number extension'' means any extension or application which may be reached by calling a phone number which is listed by the Internal Revenue Service on any website, publication, form, or instruction which is available to the public and-- (A) operated by the Internal Revenue Service accounts management function, (B) operated by the Internal Revenue Service automated collection function, (C) managed by the Internal Revenue Service Joint Operations Center, (D) managed and staffed by a contractor on behalf of the Internal Revenue Service, or (E) received not less than 200,000 calls during the preceding calendar year. (3) Significant delay.--The term ``significant delay'' means, in the case of any applicable item for any week, the failure to process all of such applicable items which were received by the Internal Revenue Service at least 21 days before the first day of the week. (e) Effective Date.--The requirements of this section shall apply to periods beginning after the date which is 12 months after the date of enactment of this Act. SEC. 3. EXPANSION OF ELECTRONIC ACCESS TO INFORMATION ABOUT RETURNS AND REFUNDS. Not later than January 1 of the first calendar year beginning more than 12 months after the date of enactment of this Act, through a website and mobile application, the Secretary shall provide individualized, specific, and up-to-date information to taxpayers regarding their tax returns and amended returns, including information with respect to whether the Internal Revenue Service has-- (1) received such return and entered such return into their systems, (2) completed processing such return, including-- (A) the date on which the Internal Revenue Service issued any refund of any overpayment of tax, (B) the estimated date on which the taxpayer can expect to receive such refund, and (C)(i) if the refund will be issued by electronic fund transfer, the financial account to which such refund will be deposited, including-- (I) the partial or full account number for such account, and (II) the name and routing number of the financial institution, or (ii) if the refund will be issued by paper check, the address to which the check will be mailed, or (3) suspended processing such return, including-- (A) the reason for the suspension, and (B) in the case of any information which was requested by the Internal Revenue Service-- (i) the information requested, (ii) the form and manner for submission of such information, and (iii) the date on which such information is due to be submitted to the Internal Revenue Service. SEC. 4. EXPANSION OF CALLBACK TECHNOLOGY. It is the sense of Congress that-- (1) taxpayers contacting the Internal Revenue Service should have the option to receive a callback, and (2) not later than calendar year 2028, the Internal Revenue Service should provide any taxpayer (including any taxpayer residing outside of the United States) the option to receive a callback for any call made by the taxpayer to an applicable phone number extension (as defined in section 2(d)(2) of this Act) which has not been answered within 5 minutes. SEC. 5. EXPANSION OF ONLINE ACCOUNTS. (a) In General.--Not later than January 1 of the first calendar year beginning more than 18 months after the date of enactment of this Act, the Secretary shall make available a website or mobile application which allows any taxpayer (including any taxpayer residing outside of the United States) the ability to-- (1) in a manner consistent with any applicable limitations under section 6103 of the Internal Revenue Code of 1986, view any return (as defined in section 6103(b)(1) of the Internal Revenue Code of 1986), document, notice, or letter (with the exception of any educational item which has no legal effect) which, during the applicable period (as defined in subsection (d)), has been-- (A) sent by the Internal Revenue Service to such taxpayer, or (B) filed with (or, in the case of any document not required to be filed, sent to) the Internal Revenue Service-- (i) by such taxpayer, (ii) by a person described in subsection (c) of section 6103 of the Internal Revenue Code of 1986 with respect to such taxpayer, or (iii) with respect to such taxpayer in a manner described in subsection (e) of such section, (2) with respect to any document, notice, or letter sent to such taxpayer by the Internal Revenue Service, respond to such document, notice, or letter by uploading or otherwise transmitting the taxpayer's response through the website or mobile application, and (3) in the case of-- (A) any representative of such taxpayer who is authorized to practice before the Department of the Treasury pursuant to section 330 of title 31, United States Code, (B) any tax return preparer (as defined in section 7701(a)(36) of the Internal Revenue Code of 1986) with an identifying number (as described in section 6109(a)(4) of such Code), or (C) any qualified reporting agent, permit such representative, preparer, or agent, to the extent authorized by the taxpayer, to access the information described in paragraph (1) or transmit any information described in paragraph (2). (b) Availability for Viewing.--With respect to any return, document, notice, or letter described in paragraph (1) of subsection (a), such return, document, notice, or letter shall be made available for viewing by the taxpayer (or, pursuant to paragraph (3) of such subsection, any representative, tax return preparer, or qualified reporting agent authorized by the taxpayer) as soon as is practicable and within such periods as are established pursuant to regulations prescribed by the Secretary. (c) Access to Multiple Accounts by Representative, Preparer, or Agent.--For purposes of subsection (a)(3), the website or mobile application shall allow a representative, tax return preparer, or qualified reporting agent to be able to access information for multiple taxpayers who have provided permission under such subsection without any requirement to individually and separately access the account of each such taxpayer. (d) Applicable Period.-- (1) In general.--Subject to paragraph (2), for purposes of subsection (a)(1), the term ``applicable period'' means the preceding 6-year period. (2) Prospective application.--The term ``applicable period'' shall not include any years ending before the date of enactment of this Act. (e) Qualified Reporting Agent.-- (1) In general.--For purposes of this section, the term ``qualified reporting agent'' means a person-- (A) which is properly authorized as an agent to sign and file employment tax returns, make related payments and deposits, and perform such other acts on behalf of a taxpayer under procedures set forth by the Secretary, (B) which has met such requirements as may be established by the Secretary, and (C) for which authorization has not been revoked or suspended by the Secretary pursuant to procedures established by the Secretary. (2) Employment tax return.--For purposes of paragraph (1)(A), the term ``employment tax return'' means-- (A) any return required to be filed by an employer to report the obligations of the employer and its employees under section 3101, 3111, 3301, or 3402 of the Internal Revenue Code of 1986, and (B) such other returns as designated by the Secretary. (f) Preventing Unauthorized Disclosure of Return Information by Persons Designated by Taxpayers.--Not later than January 1 of the first calendar year beginning more than 18 months after the date of enactment of this Act, the Secretary shall-- (1) establish a program to investigate and address-- (A) any access, use, or disclosure of return information (as defined in section 6103(b) of the Internal Revenue Code of 1986) by any person which is in excess of the authorization permitted to such person pursuant to subsection (a)(3), and (B) any related misconduct, and (2) annually publish, on the public website of the Internal Revenue Service, the actions undertaken pursuant to the program described in paragraph (1), such as the number of complaints investigated, the number of persons whose access was revoked, and other relevant statistical data. (g) Focus Groups.--For purposes of subsection (a), prior to the date that the website or mobile application described in such subsection is made available, the Secretary shall conduct focus groups with taxpayers and tax professionals to ensure that any amounts appropriated or otherwise made available for such purposes are expended in an appropriate manner. SEC. 6. INDIVIDUALS FACING ECONOMIC HARDSHIPS INFORMED OF COLLECTION ALTERNATIVES. (a) In General.--Not later than 12 months after the date of enactment of this Act, the Secretary shall-- (1) establish a program to identify taxpayers who-- (A) are reasonably likely to be experiencing an economic hardship, and (B) have an unpaid tax liability, and (2) in the case of any taxpayer described in paragraph (1) who requests to enter into an agreement described in section 6159(a) of the Internal Revenue Code of 1986, provide such taxpayer with information regarding other options which the Internal Revenue Service makes available to taxpayers who have an unpaid tax liability and are experiencing an economic hardship, including-- (A) an agreement described in such section for partial collection of a tax liability, (B) an offer-in-compromise (as described in section 7122 of such Code), and (C) classification as currently not collectible (within the meaning of section 6343(e) of such Code). (b) Economic Hardship.--For purposes of this section, in determining whether a taxpayer is reasonably likely to be experiencing an economic hardship, such determination shall be made in the same manner as determined under section 6343(a)(1)(D) of the Internal Revenue Code of 1986 based on-- (1) the most recent income and asset data which the Secretary has received from a return or a report from, or with respect to, such taxpayer, and (2) the schedules described in section 7122(d)(2)(A) of such Code. (c) Report.--Not later than 2 years after the date of enactment of this Act, the Secretary, in consultation with the National Taxpayer Advocate, shall submit a report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate regarding-- (1) the accuracy of the Internal Revenue Service with respect to identifying taxpayers who are reasonably likely to be experiencing an economic hardship under subsection (a)(1), (2) whether such identification procedures may be appropriately applied for other purposes, and (3)(A) the number of taxpayers with an unpaid tax liability who were identified as reasonably likely to be experiencing an economic hardship under subsection (a)(1), (B) the options described in subsection (a)(2) that were provided to such taxpayers, and (C) the status of the tax liabilities of such taxpayers. SEC. 7. PUBLICATION OF PERFORMANCE STATISTICS. (a) In General.--Section 7803(c)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: ``(F) Publication of performance statistics.--The National Taxpayer Advocate shall publish monthly, on the website of the Internal Revenue Service, the following information with respect to each local office of the taxpayer advocate: ``(i) With respect to any cases opened during the 12-month period ending on the month preceding the month of publication-- ``(I) the average amount of time elapsing between the local office receiving the case and assigning a case number; ``(II) the average amount of time elapsing between the local office receiving the case and assigning a case worker to the case; and ``(III) the top 3 taxpayer issues that the local office encountered during such period. ``(ii) With respect to any cases opened during the 24-month period ending on the month preceding the month of publication, the average amount of time elapsing between the local office receiving the case and closure of the case. ``(iii) The number of open cases at such local office, with such information disaggregated based on whether the taxpayer that opened the case is-- ``(I) an individual; ``(II) a business; ``(III) an estate or trust; or ``(IV) a person not described in subclauses (I) through (III). ``(G) Online tool.-- ``(i) In general.--The National Taxpayer Advocate shall make available, on the website of the Internal Revenue Service, an application which provides taxpayers with the estimated amount of time for resolution of their case, as determined based on the date on which the taxpayer opened the case and the tax issue that the taxpayer is encountering. ``(ii) Updates.--The estimates provided by the application described in clause (i) shall be updated by the National Taxpayer Advocate on a monthly basis.''. (b) Annual Report.--Section 7803(c)(2)(B)(ii) of the Internal Revenue Code of 1986 is amended-- (1) by redesignating subclauses (XII) and (XIII) as subclauses (XIII) and (XIV), respectively, and (2) by inserting after subclause (XI) the following new subclause: ``(XII) provide-- ``(aa) with respect to any cases opened at any local office of the taxpayer advocate during such fiscal year, the information described in subclauses (I) and (II) of subparagraph (F)(i), as determined on a nationwide basis; ``(bb) with respect to any cases opened at any local office of the taxpayer advocate during such fiscal year and the preceding fiscal year, the information described in subparagraph (F)(ii), as determined on a nationwide basis; and ``(cc) the information described in subparagraph (F)(iii), as determined on a nationwide basis.''. (c) Effective Date.--The amendments made by this section shall take effect on the date which is 12 months after the date of enactment of this Act. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Ustawa o poprawie obsługi klienta w amerykańskim urzędzie skarbowym (IRS)\",\n  \"pl_summary\": \"Ustawa wprowadza nowoczesne narzędzia cyfrowe, które ułatwią obywatelom kontakt z urzędem skarbowym i śledzenie statusu ich rozliczeń. Zmiany mają na celu skrócenie czasu oczekiwania na pomoc oraz zwiększenie przejrzystości działań urzędu.\",\n  \"pl_key_points\": [\n    \"Wprowadzenie internetowego podglądu czasu oczekiwania na połączenie z konsultantem w czasie rzeczywistym.\",\n    \"Umożliwienie szczegółowego śledzenia statusu zwrotu podatku przez stronę internetową i aplikację mobilną.\",\n    \"Rozszerzenie systemu oddzwaniania do podatnika, aby uniknąć długiego czekania na linii.\",\n    \"Stworzenie internetowych kont podatnika pozwalających na przeglądanie dokumentów i wysyłanie odpowiedzi do urzędu online.\",\n    \"Wprowadzenie specjalnego programu pomocy i ulg dla osób znajdujących się w trudnej sytuacji finansowej.\"\n  ],\n  \"eng_ai_title\": \"Improving IRS Customer Service Act\",\n  \"eng_summary\": \"This act introduces modern digital tools to make contacting the IRS easier and tracking tax statuses more transparent for citizens. The changes aim to reduce wait times and provide better access to tax information through online platforms.\",\n  \"eng_key_points\": [\n    \"Establishment of a real-time online dashboard showing phone wait times and processing backlogs.\",\n    \"Expanded online and mobile access to track the status of tax returns and expected refunds.\",\n    \"Wider availability of callback services so taxpayers don't have to wait on hold.\",\n    \"Enhanced online accounts for viewing IRS notices and responding to them digitally.\",\n    \"New procedures to identify and offer payment alternatives to taxpayers facing economic hardship.\"\n  ],\n  \"de_ai_title\": \"Gesetz zur Verbesserung des Kundenservice der US-Steuerbehörde (IRS)\",\n  \"de_summary\": \"Dieses Gesetz führt moderne digitale Instrumente ein, um den Kontakt mit der Steuerbehörde zu erleichtern und den Status von Steuerangelegenheiten transparenter zu machen. Ziel ist es, Wartezeiten zu verkürzen und den Zugang zu Informationen zu verbessern.\",\n  \"de_key_points\": [\n    \"Einführung einer Echtzeit-Anzeige für Wartezeiten bei der telefonischen Hotline auf der Website.\",\n    \"Detaillierte Online-Verfolgung des Bearbeitungsstatus von Steuererklärungen und Rückerstattungen.\",\n    \"Ausbau von Rückruf-Optionen, damit Bürger nicht in der Warteschleife warten müssen.\",\n    \"Erweiterung von Online-Konten zum Einsehen von Dokumenten und zum digitalen Antworten auf Behördenbriefe.\",\n    \"Gezielte Unterstützung und alternative Zahlungsoptionen für Steuerzahler in finanziellen Notlagen.\"\n  ],\n  \"fr_ai_title\": \"Loi sur l'amélioration du service client de l'administration fiscale (IRS)\",\n  \"fr_summary\": \"Cette loi introduit des outils numériques modernes pour faciliter les contacts avec le fisc et rendre le suivi des dossiers fiscaux plus transparent. Les changements visent à réduire les temps d'attente et à améliorer l'accès aux services en ligne.\",\n  \"fr_key_points\": [\n    \"Création d'un tableau de bord en ligne affichant en temps réel les temps d'attente au téléphone.\",\n    \"Accès élargi via site web et application pour suivre l'état des déclarations et des remboursements.\",\n    \"Généralisation du service de rappel pour éviter aux contribuables de patienter en ligne.\",\n    \"Développement de comptes en ligne permettant de consulter ses documents et de répondre au fisc par internet.\",\n    \"Mise en place d'un programme d'identification et d'aide pour les contribuables en difficulté financière.\"\n  ],\n  \"es_ai_title\": \"Ley para mejorar la atención al cliente del servicio de impuestos (IRS)\",\n  \"es_summary\": \"Esta ley introduce herramientas digitales modernas para facilitar el contacto con la agencia tributaria y hacer más transparente el seguimiento de los trámites fiscales. El objetivo es reducir las esperas y mejorar la gestión de documentos en línea.\",\n  \"es_key_points\": [\n    \"Creación de un panel en internet que muestra en tiempo real los tiempos de espera telefónicos.\",\n    \"Seguimiento detallado en línea y por aplicación móvil del estado de las declaraciones y reembolsos.\",\n    \"Ampliación del servicio de devolución de llamada para no tener que esperar al teléfono.\",\n    \"Cuentas en línea mejoradas para ver notificaciones y responder a la agencia de forma digital.\",\n    \"Programas específicos para identificar y ayudar a contribuyentes con dificultades económicas graves.\"\n  ],\n  \"it_ai_title\": \"Legge per il miglioramento del servizio clienti dell'agenzia delle entrate (IRS)\",\n  \"it_summary\": \"Questa legge introduce moderni strumenti digitali per facilitare i contatti con il fisco e rendere più trasparente il monitoraggio delle pratiche fiscali. Le modifiche mirano a ridurre i tempi di attesa e a potenziare i servizi online.\",\n  \"it_key_points\": [\n    \"Attivazione di un cruscotto online per consultare in tempo reale i tempi di attesa telefonici.\",\n    \"Monitoraggio dettagliato tramite sito e app dello stato di elaborazione di dichiarazioni e rimborsi.\",\n    \"Potenziamento del servizio di richiamata per evitare lunghe attese in linea.\",\n    \"Espansione degli account online per visualizzare documenti e rispondere alle comunicazioni via web.\",\n    \"Procedure agevolate e opzioni di pagamento alternative per chi si trova in difficoltà economica.\"\n  ],\n  \"nl_ai_title\": \"Wet ter verbetering van de klantenservice van de belastingdienst (IRS)\",\n  \"nl_summary\": \"Deze wet introduceert moderne digitale hulpmiddelen om het contact met de belastingdienst te vergemakkelijken en de status van belastingzaken transparanter te maken. De wijzigingen zijn gericht op kortere wachttijden en betere online dienstverlening.\",\n  \"nl_key_points\": [\n    \"Lancering van een realtime dashboard op de website met actuele wachttijden voor de telefoonlijnen.\",\n    \"Uitgebreide mogelijkheden om online de status van belastingaangiften en terugbetalingen te volgen.\",\n    \"Brede invoering van terugbelservices zodat burgers niet in de wachtrij hoeven te blijven staan.\",\n    \"Verbeterde online accounts voor het inzien van documenten en het digitaal beantwoorden van post.\",\n    \"Speciale ondersteuning en betalingsregelingen voor belastingbetalers met financiële problemen.\"\n  ],\n  \"pt_ai_title\": \"Lei de melhoria do atendimento ao cliente do serviço de impostos (IRS)\",\n  \"pt_summary\": \"Esta lei introduz ferramentas digitais modernas para facilitar o contacto com o fisco e tornar o acompanhamento dos processos fiscais mais transparente. O objetivo é reduzir os tempos de espera e melhorar o acesso a serviços online.\",\n  \"pt_key_points\": [\n    \"Criação de um painel online com informações em tempo real sobre tempos de espera telefónicos.\",\n    \"Acompanhamento detalhado via site e aplicação do estado das declarações e reembolsos.\",\n    \"Expansão do serviço de retorno de chamada para evitar esperas prolongadas na linha.\",\n    \"Contas online melhoradas para visualizar notificações e responder ao fisco digitalmente.\",\n    \"Identificação proativa e oferta de alternativas de pagamento para contribuintes em dificuldades financeiras.\"\n  ],\n  \"category\": [\n    \"Taxes\",\n    \"Informatization\"\n  ]\n}"
    }
  ]
}