The record

LegislationLegislation· Dec 2025
HR 5346 Passed House — in Senate

Sponsored by Glenn Grothman (R)

Fair and Accountable IRS Reviews Act

Requires supervisors to approve tax penalties in writing before notifying taxpayers.

Tradeoff

Tightens oversight of penalty decisions by requiring written supervisor approval before any communication to the taxpayer. No offsetting revenue or spending impact identified.

What's in it

See official bill text

Increases federal revenues by $117 million over 10 years (2026–2035), reducing the deficit by that amount.

The $117 million is not a federal spending program; it is additional tax revenue collected from taxpayers because the bill streamlines the penalty-approval process and reduces disputes, allowing penalties to be collected faster and more completely.

H.R. 5346, Fair and Accountable IRS Reviews Act · Nov 2025

Passed the House by on December 1, 2025 — sitting in the Senate.

  1. House

    Introduced

    (Sep 15, 2025)

  2. House

    Committee on Ways and Means(Sep 15, 2025)

  3. House

    The Committee on Ways and Means voted to send it to the floor

    Reported 44 - 0(Sep 17, 2025)

    Committee report H. Rept. 119-318.

  4. House

    Passage of the bill

    Passed by (Dec 1, 2025)

    No individual votes were recorded.

  5. Senate

    Received from the House

    on Finance(Dec 2, 2025)