Sponsors
The bill keeps critical IRS assistance and administrative remedies available to taxpayers during funding gaps—protecting vulnerable people—while trading off increased IRS spending during shutdowns that may complicate budget enforcement, invite legal disputes over scope, and reprioritize limited IRS resources.
Taxpayers—especially low-income and other vulnerable individuals—retain access to essential IRS assistance during a government shutdown, allowing relief for IRS-caused economic hardship to continue.
Taxpayers retain the ability to obtain and implement Taxpayer Advocate orders and other administrative remedies during funding gaps, preserving non-permanent relief options without requiring new permanent funding.
All taxpayers may face increased federal outlays because the IRS can continue spending during shutdowns, which could complicate budget enforcement and increase fiscal pressures.
Disputes over what assistance is legally 'necessary' could trigger litigation or administrative challenges, producing uneven application of relief and uncertainty for taxpayers seeking help.
Permitting certain IRS activities during a lapse could shift limited IRS resources toward approved assistance, potentially delaying other services or enforcement actions for some taxpayers.
Based on analysis of 2 sections of legislative text.
Allows the IRS Commissioner and the Office of the Taxpayer Advocate to incur obligations during funding lapses to help taxpayers facing defined economic hardship and to comply with Taxpayer Assistance Orders.
Introduced April 6, 2026 by Thomas Suozzi · Last progress April 6, 2026
Creates a temporary exception to the Antideficiency Act so the IRS Commissioner and the Office of the Taxpayer Advocate may incur obligations during any lapse in appropriations to assist taxpayers who are experiencing an "economic hardship" because of IRS action or inaction and to comply with Taxpayer Assistance Orders. The law limits the exception to only the amounts "as may be necessary" and applies only while appropriations are unavailable. Also establishes an official short title for the Act (text of the short title is recorded in the law but is not repeated here).