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 works

Introduced

In Committee

On The Floor

Passed a Chamber

Passed Congress

To President

Became Law

What this bill does

AI plain-language summary

This 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

Your Vote

Discussion (0)

Explain what is at stake in this bill.

Sign in to join the discussion.

No comments yet. Be the first.