Tax Complexity and Fraud Prevention Review Act
The source supplies the latest action, but no lifecycle stage.
Latest action (22 Jul 2026): Read twice and referred to the Committee on Finance.
What this bill does
This bill, the Tax Complexity and Fraud Prevention Review Act, would require the Secretary of the Treasury to submit two types of reports to Congress annually. The first report would detail the Internal Revenue Service's (IRS) efforts to identify, prevent, and resolve various types of tax fraud, including stolen identity refund fraud. This report would also include information on the IRS's collaborations with other entities in the "Security Summit" and with tax filing providers not part of the summit, as well as data on the amounts of fraudulent claims.
The second report would be an analysis of the sources of complexity in federal tax laws. This annual analysis would be distinct from other reporting requirements related to the IRS. The bill also mandates that certain data from the fraud report be made publicly available on the IRS website after redaction.
The bill was introduced in the Senate by Senator Ben Ray Luján and cosponsored by Senator John Cornyn. It has been referred to the Committee on Finance. As it has just been introduced, it has not yet been voted on or passed by either chamber of Congress. If passed by both the Senate and the House of Representatives and signed by the President, it would become law.
Plain-English summary generated by Bill100 AI from the official record. Always verify against the source below.
Timeline
22 Jul 2026
Read twice and referred to the Committee on Finance.
Common questions
- What does S. 5073 do?
- This bill, the Tax Complexity and Fraud Prevention Review Act, would require the Secretary of the Treasury to submit two types of reports to Congress annually. The first report would detail the Internal Revenue Service's (IRS) efforts to identify, prevent, and resolve various types of tax fraud, including stolen identity refund fraud. This report would also include information on the IRS's collaborations with other entities in the "Security Summit" and with tax filing providers not part of the summit, as well as data on the amounts of fraudulent claims. The second report would be an analysis of the sources of complexity in federal tax laws. This annual analysis would be distinct from other reporting requirements related to the IRS. The bill also mandates that certain data from the fraud report be made publicly available on the IRS website after redaction. The bill was introduced in the Senate by Senator Ben Ray Luján and cosponsored by Senator John Cornyn. It has been referred to the Committee on Finance. As it has just been introduced, it has not yet been voted on or passed by either chamber of Congress. If passed by both the Senate and the House of Representatives and signed by the President, it would become law.
- Has S. 5073 become law?
- The source does not supply a confirmed lifecycle stage for S. 5073. Check the latest action and official source below.
- Who sponsored S. 5073?
- S. 5073 was sponsored by Sen. Luján, Ben Ray [D-NM] (D-NM), with 1 cosponsor.
- What's the latest action on S. 5073?
- Read twice and referred to the Committee on Finance. (22 Jul 2026).
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