H.R. 5444 would make a number of changes to the management and oversight of the Internal Revenue Service (IRS). The bill would:
- Aim to improve customer service and the taxpayer appeals assistance process;
- Restrict certain IRS enforcement activities;
- Modify the agency’s organization; and
- Change the operations of the U.S. Tax Court.
The staff of the Joint Committee on Taxation (JCT) estimates that enacting the bill would reduce revenues by $102 million over the 2019-2028 period, and CBO estimates that enacting H.R. 5444 would decrease direct spending by $51 million over the same period. On net, H.R. 5444 would increase deficits by $52 million over the period. CBO has not completed an estimate of the bill’s costs that are subject to annual appropriation.
Because enacting the bill would affect direct spending and revenues, pay-as-you-go procedures apply.
CBO and JCT estimate that enacting H.R. 5444 would not increase net direct spending or significantly affect on-budget deficits in any of the four consecutive 10-year periods beginning in 2029.
JCT has reviewed H.R. 5444 and determined that it contains no intergovernmental or private-sector mandates as defined in the Unfunded Mandates Reform Act.