Taxpayer Assistance and Service Act Title IX: Small Business

This is the ninth in a series of ten client alerts summarizing the key provisions of the Taxpayer Assistance and Service Act, a bipartisan legislative package introduced on February 26, 2026, by Senate Finance Committee Chairman Mike Crapo (R-Idaho) and Ranking Member Ron Wyden (D-Oregon) to improve service and administration at the Internal Revenue Service. Title IX proposes significant changes in order to reduce compliance burdens for small businesses and independent contractors. For a general overview of the legislation, please refer to the Introduction and summaries of Titles I , II , III