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H.R. 6495

U.S. House•In Senate Committee

Summary

H.R. 6495, the Taxpayer Notification and Privacy Act, was introduced in the House on Dec 5, 2025 by Rep. Greg Steube (R) with 1 co-sponsor. It was referred to Finance, and last saw action on Apr 28, 2026: Received in the Senate and Read twice and referred to the Committee on Finance.

Record

Text

H.R. 6495 has 1 co-sponsor.

hb6495/engrossed-in-house.txt
119 HR 6495 EH: Taxpayer Notification and Privacy 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  2d Session
 H. R. 6495
 IN THE HOUSE OF REPRESENTATIVES
 AN ACT
To amend the Internal Revenue Code of 1986 to provide for specific taxpayer notice when information is sought from third parties.
1.
Short title
This Act may be cited as the   Taxpayer Notification and Privacy Act  .
2.
Specificity of third-party contact notices
(a)
In general
Paragraph (1) of  section 7602(c)  of the Internal Revenue Code of 1986 is amended—
(1)
by striking  and  at the end of subparagraph (A),
(2)
by redesignating subparagraph (B) as subparagraph (C),
(3)
by inserting after subparagraph (A) the following new subparagraph:
(B)
in any case in which the information sought to be obtained from such other persons is related to determining tax liability, has not been previously requested from the taxpayer, and could reasonably be provided by the taxpayer, identifies each specific item of information intended to be sought from such persons, and
 , and
(4)
by amending subparagraph (C), as redesignated by paragraph (2), to read as follows:
(C)
except as otherwise provided by the Secretary, provides the taxpayer with reasonable opportunity and a period of not less than 45 days (or more, if the taxpayer requests additional time and shows reasonable cause) to respond before contact is made with such other persons.
 .
(b)
Exception
 Section 7602(c)(3)  of the Internal Revenue Code of 1986 is amended—
(1)
by redesignating subparagraphs (A), (B), and (C) as clauses (i), (ii), and (iii), respectively, and by moving such clauses 2 ems to the right,
(2)
by striking
Exceptions .—This subsection  and inserting “
Exceptions .—
(A)
In general
This subsection
 , and
(3)
by adding at the end the following new subparagraph:
(B)
Exception for information specificity
Subparagraph (B) of paragraph (1) shall not apply to information sought from a person other than the taxpayer if the Secretary determines that such information is necessary.
 .
(c)
Effective date
The amendments made by this section shall apply to notices provided under  section 7602(c)  of the Internal Revenue Code of 1986 after the date that is 12 months after the date of the enactment of this Act.
     Passed the House of Representatives April 27, 2026.  Kevin F. McCumber,  Clerk.

Tracker

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

  1. Introduced2025-12-05
  2. Passed House2026-04-27
  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.

Reported to House Jan 7, 2026

hb6495/reported-to-house.md

Shown Here:
Reported to House (01/07/2026)

Taxpayer Notification and Privacy Act

This bill expands the Internal Revenue Service (IRS) notice requirements for contacting a third party (e.g., employer or bank) for information related to a taxpayer’s federal tax liability and the rights of the taxpayer in such situation. (Conditions and exceptions apply.)

Currently, the IRS must notify a taxpayer at least 45 days in advance of a time period during which the IRS intends to contact a third party for information related to the taxpayer’s tax liability but is not required to specify what information is being sought.

The bill requires the IRS to specify in a notice to a taxpayer each item of information sought from a third party when (1) the IRS has not previously requested such information from the taxpayer, and (2) the taxpayer can reasonably provide such information. This requirement does not apply if the IRS determines such third-party information is necessary.

Further, under the bill, a taxpayer is allowed no less than 45 days (or more if requested by the taxpayer and deemed reasonable) to respond before the IRS contacts such third party.

Sponsors

Rep. Greg Steube (R) sponsors H.R. 6495, and 1 member has co-sponsored it from the day it was introduced.

Committees

H.R. 6495 went before 2 committees: Finance and Ways and Means.

Finance
Finance
Referred To · Apr 28, 2026 · 902 Bills
Ways and Means
Ways and Means
Reported By · Jan 7, 2026 · 1,160 Bills

Reports

1 committee report has been filed on H.R. 6495, the latest H. Rept. 119-427.

Actions

H.R. 6495 has taken 13 actions since Dec 5, 2025, the latest on Apr 28, 2026.

ChamberAction
Apr 28, 2026
Senate
Received in the Senate and Read twice and referred to the Committee on Finance.Finance Committee
Apr 27, 202615:45
House
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Apr 27, 202615:46
House
Considered under suspension of the rules. (consideration: CR H3106-3107)
Apr 27, 202615:46
House
DEBATE - The House proceeded with forty minutes of debate on H.R. 6495.
Apr 27, 202615:54
House
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3106)

Votes

H.R. 6495 has not gone to a roll call.

1 bill is related to H.R. 6495.

Titles

H.R. 6495 goes by 7 titles, 4 of them short titles.

  • Taxpayer Notification and Privacy Act — Display Title
  • Taxpayer Notification and Privacy Act — Short Titles from RFS (Referred to Senate) bill text
  • Taxpayer Notification and Privacy Act — Short Title(s) as Passed House
  • To amend the Internal Revenue Code of 1986 to provide for specific taxpayer notice when information is sought from third parties. — Official Titles from EH (Engrossed in House) bill text
  • Taxpayer Notification and Privacy Act — Short Title(s) as Reported to House
  • Taxpayer Notification and Privacy Act — Short Title(s) as Introduced
  • To amend the Internal Revenue Code of 1986 to provide for specific taxpayer notice when information is sought from third parties. — Official Title as Introduced

Cost estimate

The Congressional Budget Office has filed 1 estimate for H.R. 6495, the latest on Feb 5, 2026.

Lobbying

1 client hired 1 firm and 2 registered lobbyists who named H.R. 6495 in 3 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.

Clients

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

ClientBusinessStateFirmsFilingsReported
SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL)—Virginia13—

Firms

Registrants who filed on the bill, by filings.

RegistrantClientsFilingsReported
SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL)13—

Lobbyists

Named on the filings that cite the bill.

LobbyistFirmsClientsFilings
KAREN KERRIGAN113
RAYMOND KEATING113

Filings

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

ClientRegistrantPeriodReportedDocument
SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL)SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL)2026 second_quarter$45K2nd Quarter - Report
SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL)SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL)2026 first_quarter$35K1st 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. 6495 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. 6495’s is Taxation.

hr6495/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. 6495 carries 4 of CRS’s legislative subjects, from Business records to Tax administration and collection, taxpayers.

hr6495/subjects.txt
Business recordsPersonnel recordsRight of privacyTax administration and collection, taxpayers

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 6495, as entered in the Congressional Record.

[Congressional Record Volume 171, Number 204 (Friday, December 5, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. STEUBE::H.R. 6495.Congress has the power to enact this legislation pursuantto the following:Article I Section 8[Page H5057]

Source: congress.gov · legiscan.com