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.

Cost and committee reports

Official records Congress.gov attaches to H.R. 5444.

• CBO cost estimateThe Congressional Budget Office published “H.R. 5444, Taxpayer First Act” on April 16, 2018. CBO’s description reads “As reported by the House Committee on Ways and Means on April 13, 2018”.
  Read the CBO estimate ↗Source: Congressional Budget Office, April 16, 2018 ↗

  Evidence

  Field in the Congress.gov record

  cboCostEstimates

  CBO publication

  https://www.cbo.gov/publication/53767

  CBO publication date

  April 16, 2018

  Congress.gov bill record

  H.R. 5444, 115th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/115/hr/5444

  Record last updated by Congress.gov

  April 7, 2025

  PORKER copy retrieved

  September 22, 2026

  Stored copy, SHA-256 of the file

  4c4aa08c0d584a90ab4d5207146f38d10cb40c99d205e82297bba070e01cc663

• PORKER links to the estimate and does not repeat its dollar figures. Each estimate is for the version of the bill its description names; the bill may have changed since.

• Committee reportCongress.gov lists 1 committee report for this bill: H. Rept. 115-637 ↗. The Congress.gov committee record lists a “Reported By” entry for the Ways and Means Committee on April 13, 2018.
  Source: Congress.gov, reported April 13, 2018 ↗

  Evidence

  Field in the Congress.gov record

  committeeReports

  Report API records

  https://api.congress.gov/v3/committee-report/115/HRPT/637

  Congress.gov bill record

  H.R. 5444, 115th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/115/hr/5444

  Record last updated by Congress.gov

  April 7, 2025

  PORKER copy retrieved

  September 22, 2026

  Stored copy, SHA-256 of the file

  4c4aa08c0d584a90ab4d5207146f38d10cb40c99d205e82297bba070e01cc663

  A committee report is the committee’s own explanation of the bill. PORKER lists it and links to it; reading it is up to you.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Ms. JENKINS of Kansas, as printed in the Congressional Record (Vol. 164, No. 57, April 10, 2018, Page H3095):
  Article I, Section 8: The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States.
  Source: Congress.gov, Congressional Record April 10, 2018 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  283 characters

  Congress.gov bill record

  H.R. 5444, 115th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/115/hr/5444

  Record last updated by Congress.gov

  April 7, 2025

  PORKER copy retrieved

  September 22, 2026

  Stored copy, SHA-256 of the file

  4c4aa08c0d584a90ab4d5207146f38d10cb40c99d205e82297bba070e01cc663

  PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.

From the Congress.gov bill record for H.R. 5444, last updated April 7, 2025. PORKER’s copy was retrieved September 22, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.