Entities	House Ways & Means Committee (8)
Topics and Issues	IVES (1)

In 2019, Congress passed the Taxpayer First Act (TFA), Pub. L. 116-25. The Act contains two provisions to reform IVES. Section 2201 of the TFA adds to 26 USC Sec. 6103, note. Section 2202 of the Act adds to 26 U.S.C. Sec. 6103 and the note.

Resources:

• Joint Committee on Taxation Staff Report description of H.R. 1957, the Taxpayer First Act of 2019, JCX-15-19 (April 4, 2019).
• House Report of the Committee on Ways and Means to accompany H.R. 1957, H. Rept. 116-39, Part 1 (April 9., 2019).
• 26 USC Sec. 6103 (2022).