1. Passed One Chamber, Not Yet Law
The Senate passed the Taxpayer Assistance and Service (TAS) Act by unanimous consent. The House has not acted yet. Until a bill passes both chambers and is signed, current rules apply. For what the bill would change, see our TAS Act overview; current status is on Congress.gov.
2. What Stays the Same for Now
Filing, extension, and payment deadlines. Current IRS processing times and procedures. Your responsibility to keep accurate records. The rules that apply to paid preparers today.
3. If You Are Waiting on a Refund
Check status with the IRS online tools — see Tax Refund Status Tracking. Understand timing for credits that can delay refunds — see EITC and ACTC Refund Timing. E-filing with direct deposit is usually faster than paper — see E-File vs. Paper Filing.
4. If You Filed an Amended Return or Refund Claim
Amended returns can take a long time. Track yours here: Amended Return Status Tracking. Keep a full copy of what you sent and proof of mailing or e-filing. The TAS Act proposes a 12-month response requirement and an appeal path for denied claims. Those protections would apply only if the bill becomes law — and even then, generally to claims received after enactment.
5. If You Owe or Are Behind
Do not wait for legislation. Penalties and interest keep running. See the File Back Taxes Guide and the IRS Balance Payment Guide.
6. What We Are Watching
Whether the House takes up the bill and in what form. Final language on preparer standards. Any changes to IRS communication and account tools. We will update our guidance if and when the bill becomes law. Need help with a specific situation? Book a consultation. This article is general information, not tax or legal advice.
7. The TAS Act Series
This article is part of our coverage of the Taxpayer Assistance and Service Act: What the TAS Act Means for Taxpayers (start here), What to Do While the House Decides, How to Check That Your Tax Preparer Is Legitimate, and Why Tax Documentation Matters More Than Ever.