HR-7971-119
Received in the Senate and Read twice and referred to the Committee on Finance.
Sponsored by David Schweikert (R-AZ)
What it does
This bill would require the IRS to display real-time phone call data on its public website, including the number of callers waiting, estimated and longest wait times, and whether a callback option is available. It would also require the IRS to make tax returns, notices, refund status, and estimated refund dates available to taxpayers through a website or mobile app. Additionally, the bill expresses Congress's view that by 2028, the IRS should offer a callback option for any call not answered within five minutes.
Who benefits
All individual and business taxpayers who contact the IRS by phone or use its online services — estimated at tens of millions annually. Lower-income taxpayers who cannot afford professional tax help and rely directly on IRS services would benefit most. Taxpayers in rural areas with limited access to tax professionals would gain more self-service options. People with disabilities who benefit from digital document access would also benefit. Tax professionals and enrolled agents who manage client accounts and need real-time IRS status information would benefit indirectly.
Who is hurt
IRS would face implementation and ongoing operational costs to build and maintain real-time data systems and expanded digital account infrastructure. Taxpayers with limited internet access or digital literacy — including some elderly, low-income, or rural individuals — may see fewer resources directed toward phone or in-person services if digital channels are prioritized. Third-party tax software companies and paid tax preparers could face indirect competitive pressure if free IRS digital tools become more robust.
Supporters argue
Supporters argue that IRS phone service has been chronically poor — the agency answered only 29% of calls during the 2022 filing season, according to the National Taxpayer Advocate — leaving millions of taxpayers without help. They contend that publishing real-time wait data empowers taxpayers to make informed decisions about when to call, and that expanding digital account access reduces unnecessary phone volume, improving service for everyone. The bill passed committee 43-0, suggesting broad bipartisan agreement that these are practical, low-controversy improvements.
Opponents argue
Opponents argue that mandating real-time data publication and expanded digital infrastructure imposes new technical burdens on an agency already stretched by underfunding, potentially diverting resources from core tax administration functions. They contend that the bill's 2028 callback target is a non-binding "sense of Congress" with no enforcement mechanism, making it largely aspirational rather than substantive. Critics may also argue that expanding digital access without equivalent improvements to phone and in-person services could disadvantage taxpayers who lack reliable internet access or digital skills.
Constitutional context
No significant constitutional issues are raised by this bill. Congress has broad authority to direct the operations of executive agencies like the IRS under the Necessary and Proper Clause (Art. I, §8, cl. 18) and its general oversight powers. No active constitutional tension areas are implicated.
Checks and balances
Congress gains a modest oversight tool by mandating public disclosure of IRS performance metrics; the IRS (executive branch) retains discretion over how to implement the technical systems, and no new judicial review mechanism is created.
Historical precedent
The Taxpayer First Act of 2019 similarly directed the IRS to modernize customer service and develop a comprehensive customer service strategy, establishing a precedent for Congress mandating IRS service improvements.