President-elect Donald Trump has nominated former Rep. Billy Long (R-MO) to be the next commissioner of the Internal Revenue Service (IRS). This article reviews the bills related to the IRS and the tax code that Rep. Long sponsored or cosponsored while serving in the House from 2011 to 2023.
As outlined in Section 7803 of the Internal Revenue Code, the Commissioner oversees tax administration for the federal government, enforces tax laws, and ensures compliance while balancing taxpayer service, fairness, and efficiency. This role also includes safeguarding taxpayer rights as guaranteed under the Taxpayer Bill of Rights, which emphasizes principles such as the right to be informed, the right to quality service, and the right to challenge the IRS’s decisions. The Commissioner is also responsible for implementing legislative changes to the tax code and ensuring that new policies are administered in a manner that upholds these fundamental protections while addressing compliance and enforcement priorities.
Long will replace the current Commissioner Daniel Werfel, who has served since March 2023.
The IRS under Werfel has recently given itself glowing reviews for its use of funding from the Inflation Reduction Act (IRA). However, NTUF found serious shortcomings in the IRS’s actual progress in taxpayer service, closing the tax gap, and modernizing its technology while Commissioner Werfel has been unable to provide detailed information on these efforts. Meanwhile, he has directed the Service’s critical resources towards Direct File, an unauthorized and duplicative program whose costs and benefits he has failed to determine.
Rep. Long’s legislative record tends to focus on tax reform, taxpayer protections, and limits on the scope of IRS authority. Below is a summary of key tax-related bills that he sponsored or cosponsored while serving in the House of Representatives.
Key Tax-Related Legislation Sponsored or Cosponsored by Billy Long
Accelerate Long-term Investment Growth Now Act (H.R.2558 — 117th Congress (2021–2022)): This bill sought to make permanent the expensing of certain new business equipment. Expensing allows businesses to deduct the full amount of a qualified expense in the same taxable year, encouraging investment and economic growth.
Adoption Tax Credit Refundability Act of 2015 (H.R.2434 — 114th Congress (2015–2016)):
This legislation aimed to make the adoption tax credit fully refundable, ensuring that families with lower incomes could fully benefit from the credit and removing financial barriers to adoption.Affordable Housing Credit Improvement Act of 2021 (H.R.2573 — 117th Congress (2021–2022)): This bipartisan bill proposed enhancing the Low-Income Housing Tax Credit to increase the availability of affordable housing by incentivizing private investment in housing developments.
Craft Beverage Modernization and Tax Reform Act of 2019 (H.R.1175 — 116th Congress (2019–2020)): This bipartisan bill lowered federal excise taxes on craft brewers, distillers, and winemakers, supporting small businesses and local economies.
Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 (H.R.4 — 112th Congress (2011–2012)): This legislation repealed expanded 1099 reporting requirements for businesses, which had been widely criticized as burdensome, particularly for small businesses.
Fair BEER Act (H.R.767 — 114th Congress (2015–2016)): This bill sought to reform federal excise taxes on beer to provide financial relief for craft brewers and small beer producers, helping to foster industry growth and competition.
FairTax Act of 2017 (H.R.25 — 115th Congress (2017–2018)): This legislation proposed replacing the federal income tax system with a national sales tax, simplifying the tax code and eliminating the IRS in its current form, replacing it with a smaller, less intrusive agency to administer the tax system.
Free File Permanence Act of 2017 (H.R.3641 — 115th Congress (2017–2018)): This bill aimed to make the Free File program permanent, ensuring that low- and moderate-income taxpayers could continue to access free electronic filing options for their taxes.
IRS Fee Reform Act of 2011 (H.R.349 — 112th Congress (2011–2012)): This bill sought to reform IRS fee structures to ensure transparency and fairness in the costs imposed on taxpayers for certain services.
IRS Health Records Privacy Act of 2013 (H.R.3041 — 113th Congress (2013–2014)): This bill was introduced to protect the privacy of taxpayer health information collected by the IRS under the Affordable Care Act.
Permanent Tax Cuts for Americans Act (H.R.4886 — 115th Congress (2017–2018)): This legislation aimed to make permanent several provisions of the Tax Cuts and Jobs Act (TCJA), ensuring continued tax relief for individuals and families.
Permanently Repeal the Estate Tax Act of 2021 (H.R.822 — 117th Congress (2021–2022)): This bill proposed a permanent repeal of the federal estate tax, commonly referred to as the “death tax,” to reduce the financial burden on family-owned businesses and farms.
Prevent Targeting at the IRS Act (H.R.709 — 114th Congress (2015–2016)): This legislation sought to codify penalties for IRS employees who target individuals or groups based on their political beliefs.
Taxpayer Freedom to File Protection Act of 2011 (H.R.2528 — 112th Congress (2011–2012)):
This legislation would have blocked the IRS from developing its own tax preparation and filing software (commonly referred to as “Direct File”), arguing that it would create conflicts of interest and limit private-sector innovation.
Rep. Long’s legislative record demonstrates interest in simplifying the tax code, fostering economic growth, and protecting taxpayers’ rights. Many of the bills that he sponsored or cosponsored, such as the Accelerate Long-term Investment Growth Now Act and the Permanent Tax Cuts for Americans Act, aim to incentivize investment and promote economic growth by reducing burdens on businesses and individuals. Long also prioritized accessibility in tax policy.
His opposition to IRS overreach is clear in his support of the Taxpayer Freedom to File Protection Act, which blocked government programs that compete with private-sector tax software, and the Free File Permanence Act, which promoted free electronic filing options for low- and middle-income taxpayers while reducing administrative costs at the IRS.
Conclusion
As the next commissioner of the IRS, Billy Long will bring a record of legislative efforts focused on tax simplification, taxpayer protections, and incentivizing economic growth. His appointment signals a potential shift in IRS priorities under the Trump Administration, particularly in light of his history of opposing measures like Direct File and supporting reforms to streamline tax compliance.
To achieve meaningful change, Long should prioritize key reforms that we recently outlined, including simplifying the tax code, modernizing IRS technology with clear implementation milestones, and protecting taxpayer rights by strengthening the independence of the Appeals Office and the National Taxpayer Advocate. Ending the unauthorized Direct File program and focusing on creating a transparent, accountable framework for future reforms will also be critical. These steps would ensure that the IRS operates more effectively and fairly for all taxpayers.