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H.R. 5346

U.S. House•In Senate Committee

Summary

H.R. 5346, the Fair and Accountable IRS Reviews Act, was introduced in the House on Sep 15, 2025 by Rep. Glenn Grothman (R) with 1 co-sponsor. It was referred to Finance, and last saw action on Dec 2, 2025: Received in the Senate and Read twice and referred to the Committee on Finance.

Record

Text

H.R. 5346 has 1 co-sponsor.

hb5346/engrossed-in-house.txt
119 HR 5346 EH: Fair and Accountable IRS Reviews Act
 U.S. House of Representatives
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 IB
 119th CONGRESS  1st Session
 H. R. 5346
 IN THE HOUSE OF REPRESENTATIVES
 AN ACT
To amend the Internal Revenue Code of 1986 to reform certain penalty and interest provisions.
1.
Short title
This Act may be cited as the   Fair and Accountable IRS Reviews Act  .
2.
Procedural requirements for assessment of penalties
(a)
Approval of assessment
 Section 6751(b)(1)  of the Internal Revenue Code of 1986 is amended to read as follows:
(1)
In general
No penalty under this title shall be assessed or entered unless, before any written communication with respect to such penalty (including proposal of a penalty as an adjustment) is sent to the taxpayer, the initial determination of such assessment is personally approved (in writing) by the immediate supervisor of the individual making such determination or such higher level official as the Secretary may designate.
 .
(b)
Immediate supervisor defined
Section 6751(b) of such Code is amended by adding at the end the following new paragraph:
(3)
Immediate supervisor
For purposes of this subsection, the term  immediate supervisor  means, with respect to an individual making a determination under paragraph (1), the person to whom such individual reports.
 .
(c)
Effective date
The amendments made by this section shall apply to notices issued, and penalties assessed, after December 31, 2025.
    Passed the House of Representatives December 1, 2025.  Kevin F. McCumber,  Clerk.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-09-15
  2. Passed House2025-12-01
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

CRS Summary

The summaries are the Congressional Research Service’s, one per stage. Read them in full.

Introduced in House Sep 15, 2025

hb5346/introduced-in-house.md

Shown Here:
Introduced in House (09/15/2025)

Fair and Accountable IRS Reviews Act

This bill provides that an Internal Revenue Service (IRS) employee’s immediate supervisor for purposes of approving certain federal tax penalties is the person to whom such employee reports. The bill also provides that an immediate supervisor’s approval of certain federal tax penalties must be obtained (in writing) before any written communication related to such penalties is sent to the taxpayer.

As background, current law requires that the initial determination by an IRS employee to assess certain federal tax penalties be approved (in writing) by such employee’s immediate supervisor (or a designated higher-level official). Under IRS regulations, an immediate supervisor is any individual with responsibility to review another individual’s proposed federal tax penalties (without such proposal being subject to an intermediary’s approval). The IRS regulations also establish requirements for when such approval must be obtained based on whether the federal tax penalty is subject to pre-assessment review or raised in Tax Court proceedings.

Sponsors

Rep. Glenn Grothman (R) sponsors H.R. 5346, and 1 member has co-sponsored it.

Committees

H.R. 5346 went before 2 committees: Finance and Ways and Means.

Finance
Finance
Referred To · Dec 2, 2025 · 902 Bills
Ways and Means
Ways and Means
Reported By · Sep 30, 2025 · 1,160 Bills

Reports

1 committee report has been filed on H.R. 5346, the latest H. Rept. 119-318.

Actions

H.R. 5346 has taken 13 actions since Sep 15, 2025, the latest on Dec 2, 2025.

ChamberAction
Dec 2, 2025
Senate
Received in the Senate and Read twice and referred to the Committee on Finance.Finance Committee
Dec 1, 202517:19
House
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Dec 1, 202517:19
House
Considered under suspension of the rules. (consideration: CR H4940-4942)
Dec 1, 202517:19
House
DEBATE - The House proceeded with forty minutes of debate on H.R. 5346.
Dec 1, 202517:28
House
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4940-4941)

Votes

H.R. 5346 has not gone to a roll call.

Titles

H.R. 5346 goes by 7 titles, 4 of them short titles.

  • Fair and Accountable IRS Reviews Act — Short Titles from RFS (Referred to Senate) bill text
  • Fair and Accountable IRS Reviews Act — Short Title(s) as Passed House
  • To amend the Internal Revenue Code of 1986 to reform certain penalty and interest provisions. — Official Titles from EH (Engrossed in House) bill text
  • Fair and Accountable IRS Reviews Act — Short Title(s) as Reported to House
  • Fair and Accountable IRS Reviews Act — Display Title
  • Fair and Accountable IRS Reviews Act — Short Title(s) as Introduced
  • To amend the Internal Revenue Code of 1986 to reform certain penalty and interest provisions. — Official Title as Introduced

Cost estimate

The Congressional Budget Office has filed 1 estimate for H.R. 5346, the latest on Nov 19, 2025.

Lobbying

2 clients hired 2 firms and 13 registered lobbyists who named H.R. 5346 in 6 quarterly filings, 2025 to 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Small Business, Automotive Industry, Banking, Civil Rights/Civil Liberties, Energy/Nuclear, Health Issues, Law Enforcement/Crime/Criminal Justice, Labor Issues/Antitrust/Workplace.

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS)—District of Columbia14—
SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL)—Virginia12—

Firms

Registrants who filed on the bill, by filings.

RegistrantClientsFilingsReported
NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS)14—
SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL)12—

Lobbyists

Named on the filings that cite the bill.

LobbyistFirmsClientsFilings
ADAM TEMPLE114
BRAD CLOSE114
DYLAN ROSNICK114
JOSHUA MCLEOD114
LOUIS BERTOLOTTI114
TIMOTHY NUNGESSER114
TYLER DEVER114
ANDREA MCGEE112
JEFFREY BRABANT112
KAREN KERRIGAN112
KELSEY SNYDER112
MARY HAMBY112
RAYMOND KEATING112

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS)NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS)2025 third_quarter$2.3M3rd Quarter - Report
NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS)NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS)2026 second_quarter$1.7M2nd Quarter - Report
NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS)NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS)2026 first_quarter$1.3M1st Quarter - Report
NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS)NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS)2025 fourth_quarter$1.2M4th Quarter - Report
SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL)SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL)2025 third_quarter$55K3rd Quarter - Report
SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL)SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL)2025 fourth_quarter$30K4th Quarter - Report

Classification

The Congressional Research Service files H.R. 5346 under Taxation, one of its 31 policy areas, and gives it 4 legislative subjects.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 5346’s is Taxation.

hr5346/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Legislative Subjects

H.R. 5346 carries 4 of CRS’s legislative subjects, from Administrative law and regulatory procedures to Tax administration and collection, taxpayers.

hr5346/subjects.txt
Administrative law and regulatory proceduresCivil actions and liabilityInternal Revenue Service (IRS)Tax administration and collection, taxpayers

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 5346, as entered in the Congressional Record.

[Congressional Record Volume 171, Number 150 (Monday, September 15, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. GROTHMAN:H.R. 5346.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 8 of the United States Constitution[Page H4311]

Source: congress.gov · legiscan.com