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To amend the Internal Revenue Code of 1986 to restrict the immediate sale of seized property by the Secretary of the Treasury to perishable goods.

USA115th CongressHR-5446| House 
| Updated: 4/18/2018
A. Drew Ferguson

A. Drew Ferguson

Republican Representative

Georgia

Cosponsors (1)
Joseph Crowley (Democratic)

Ways and Means Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
(Sec. 1) This bill amends the Internal Revenue Code to limit the authority of the Internal Revenue Service (IRS) to immediately sell certain seized property. The IRS may continue to immediately sell seized property that is liable to perish (e.g., food, but not clothing or equipment) after the owner is given an opportunity to pay the appraised value of the property or post a bond to ensure payment. The IRS may no longer immediately sell seized property merely if it is liable to become greatly reduced in price or value or cannot be kept without great expense.
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Timeline
Apr 10, 2018
Introduced in House
Apr 10, 2018
Referred to the House Committee on Ways and Means.
Apr 11, 2018
Ordered to be Reported (Amended) by Voice Vote.
Apr 11, 2018
Committee Consideration and Mark-up Session Held.
Apr 17, 2018
Ms. Jenkins (KS) moved to suspend the rules and pass the bill, as amended.
Apr 17, 2018
Considered under suspension of the rules. (consideration: CR H3366-3367)
Apr 17, 2018
DEBATE - The House proceeded with forty minutes of debate on H.R. 5446.
Apr 17, 2018
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.(text: CR H3366)
Apr 17, 2018
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3366)
Apr 17, 2018
Motion to reconsider laid on the table Agreed to without objection.
Apr 18, 2018
Pursuant to the provisions of H. Res. 831, H.R. 5446 is laid on the table.
  • April 10, 2018
    Introduced in House
  • April 10, 2018
    Referred to the House Committee on Ways and Means.
  • April 11, 2018
    Ordered to be Reported (Amended) by Voice Vote.
  • April 11, 2018
    Committee Consideration and Mark-up Session Held.
  • April 17, 2018
    Ms. Jenkins (KS) moved to suspend the rules and pass the bill, as amended.
  • April 17, 2018
    Considered under suspension of the rules. (consideration: CR H3366-3367)
  • April 17, 2018
    DEBATE - The House proceeded with forty minutes of debate on H.R. 5446.
  • April 17, 2018
    Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.(text: CR H3366)
  • April 17, 2018
    On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3366)
  • April 17, 2018
    Motion to reconsider laid on the table Agreed to without objection.
  • April 18, 2018
    Pursuant to the provisions of H. Res. 831, H.R. 5446 is laid on the table.

Taxation

Related Bills

  • HR 115-5444: To amend the Internal Revenue Code of 1986 to modernize and improve the Internal Revenue Service, to amend the Internal Revenue Code of 1986 to make permanent the Volunteer Income Tax Assistance matching grant program, to require the Secretary of the Treasury to establish a program for the issuance of identity protection personal identification numbers, to amend the Internal Revenue Code of 1986 to allow officers and employees of the Department of the Treasury to provide to taxpayers information regarding low-income taxpayer clinics, to provide for a single point of contact at the Internal Revenue Service for the taxpayers who are victims of tax-related identity theft, to require notice from the Secretary of the Treasury in the case of any closure of a Taxpayer Assistance Center, to amend the Internal Revenue Code of 1986 to require electronic filing of the annual returns of exempt organizations and provide for making such returns available for public inspection, to amend the Internal Revenue Code of 1986 to improve cybersecurity and taxpayer identity protection, and modernize the information technology of the Internal Revenue Service, to amend the Internal Revenue Code of 1986 to restrict the immediate sale of seized property by the Secretary of the Treasury to perishable goods, and for other purposes.
Debt collectionTax administration and collection, taxpayers

To amend the Internal Revenue Code of 1986 to restrict the immediate sale of seized property by the Secretary of the Treasury to perishable goods.

USA115th CongressHR-5446| House 
| Updated: 4/18/2018
(Sec. 1) This bill amends the Internal Revenue Code to limit the authority of the Internal Revenue Service (IRS) to immediately sell certain seized property. The IRS may continue to immediately sell seized property that is liable to perish (e.g., food, but not clothing or equipment) after the owner is given an opportunity to pay the appraised value of the property or post a bond to ensure payment. The IRS may no longer immediately sell seized property merely if it is liable to become greatly reduced in price or value or cannot be kept without great expense.
View Full Text

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline
Apr 10, 2018
Introduced in House
Apr 10, 2018
Referred to the House Committee on Ways and Means.
Apr 11, 2018
Ordered to be Reported (Amended) by Voice Vote.
Apr 11, 2018
Committee Consideration and Mark-up Session Held.
Apr 17, 2018
Ms. Jenkins (KS) moved to suspend the rules and pass the bill, as amended.
Apr 17, 2018
Considered under suspension of the rules. (consideration: CR H3366-3367)
Apr 17, 2018
DEBATE - The House proceeded with forty minutes of debate on H.R. 5446.
Apr 17, 2018
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.(text: CR H3366)
Apr 17, 2018
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3366)
Apr 17, 2018
Motion to reconsider laid on the table Agreed to without objection.
Apr 18, 2018
Pursuant to the provisions of H. Res. 831, H.R. 5446 is laid on the table.
  • April 10, 2018
    Introduced in House
  • April 10, 2018
    Referred to the House Committee on Ways and Means.
  • April 11, 2018
    Ordered to be Reported (Amended) by Voice Vote.
  • April 11, 2018
    Committee Consideration and Mark-up Session Held.
  • April 17, 2018
    Ms. Jenkins (KS) moved to suspend the rules and pass the bill, as amended.
  • April 17, 2018
    Considered under suspension of the rules. (consideration: CR H3366-3367)
  • April 17, 2018
    DEBATE - The House proceeded with forty minutes of debate on H.R. 5446.
  • April 17, 2018
    Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.(text: CR H3366)
  • April 17, 2018
    On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3366)
  • April 17, 2018
    Motion to reconsider laid on the table Agreed to without objection.
  • April 18, 2018
    Pursuant to the provisions of H. Res. 831, H.R. 5446 is laid on the table.
A. Drew Ferguson

A. Drew Ferguson

Republican Representative

Georgia

Cosponsors (1)
Joseph Crowley (Democratic)

Ways and Means Committee

Taxation

Related Bills

  • HR 115-5444: To amend the Internal Revenue Code of 1986 to modernize and improve the Internal Revenue Service, to amend the Internal Revenue Code of 1986 to make permanent the Volunteer Income Tax Assistance matching grant program, to require the Secretary of the Treasury to establish a program for the issuance of identity protection personal identification numbers, to amend the Internal Revenue Code of 1986 to allow officers and employees of the Department of the Treasury to provide to taxpayers information regarding low-income taxpayer clinics, to provide for a single point of contact at the Internal Revenue Service for the taxpayers who are victims of tax-related identity theft, to require notice from the Secretary of the Treasury in the case of any closure of a Taxpayer Assistance Center, to amend the Internal Revenue Code of 1986 to require electronic filing of the annual returns of exempt organizations and provide for making such returns available for public inspection, to amend the Internal Revenue Code of 1986 to improve cybersecurity and taxpayer identity protection, and modernize the information technology of the Internal Revenue Service, to amend the Internal Revenue Code of 1986 to restrict the immediate sale of seized property by the Secretary of the Treasury to perishable goods, and for other purposes.
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Debt collectionTax administration and collection, taxpayers