S 5173 · 119th CongressIn Committeecongress.gov ↗
A bill to amend the Internal Revenue Code of 1986 to treat tax penalties as assessable in the same manner as taxes, to provide notice requirements for certain penalties, and for other purposes.
Road to The Floor
How it worksIntroduced
In Committee
On The Floor
Passed a Chamber
Passed Congress
To President
Became Law
What this bill does
AI plain-language summaryThis bill would change the tax code so that tax penalties are handled and collected in the same way that taxes themselves are, and it would require that people be given notice when certain penalties are applied. No official summary is available for this bill.
Introduced
July 30, 2026
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