H.R. 5439, a bill to provide a single point of contact at the Internal Revenue Service for the taxpayers who are victims of tax-related identity theft

CBO estimates that implementing this bill would have no significant discretionary cost. In addition, CBO and JCT estimate that enacting the bill would not affect direct spending or revenues; therefore, pay-as-you-go procedures do not apply.

CBO and JCT estimate that enacting this bill would not increase net direct spending or on-budget deficits in any of the four consecutive 10-year periods beginning in 2029.

CBO and JCT have reviewed the bill and determined that they contain no intergovernmental or private-sector mandates as defined in the Unfunded Mandates Reform Act.