WASHINGTON, D.C. — U.S. Senate Finance Committee Chairman Mike Crapo, R-Idaho, and Ranking Member Ron Wyden, D-Oregon, have introduced bipartisan legislation aimed at updating Internal Revenue Service procedures and expanding taxpayer services.

The proposal, titled the Taxpayer Assistance and Service Act, combines recommendations from the National Taxpayer Advocate with additional tax administration measures developed in Congress.

Among its provisions, the bill would require the IRS to accept and process more tax returns electronically and digitize paper filings to reduce processing delays. It would also require the agency to create a public, real-time dashboard on its website displaying call volumes, wait times and refund processing backlogs.

The legislation calls for expanded online taxpayer accounts, allowing individuals and authorized representatives to view tax returns, notices and correspondence electronically and respond to IRS inquiries online. It also expresses that by 2028, taxpayers contacting the IRS should have the option to request a callback if calls are not answered within a specified time.

Additional provisions would waive certain installment agreement fees for low-income taxpayers and those who establish agreements online with automatic payments. The measure also automates certain refund protections for taxpayers classified as experiencing economic hardship.

Beyond customer service changes, the bill includes provisions affecting Americans living abroad, modifies certain judicial review procedures in U.S. Tax Court cases, increases penalties and oversight related to tax return preparers, and expands authorities for the National Taxpayer Advocate and the IRS Independent Office of Appeals.

The legislation has been introduced in the Senate and referred to the Finance Committee for consideration.