Federal Tax Gap: Size, Contributing Factors, and the Debate over Reducing It

Research ReportCRS In FocusVersion 5

IF11887

Federal Tax Gap: Size, Contributing Factors, and the Debate over Reducing It

Published Oct 30, 2023Updated Jun 21, 2025

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The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

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HR 5376117th Congress
An act to provide for reconciliation pursuant to title II of S. Con. Res. 14.
Aug 16, 2022 · Became Public Law No: 117-169.
HR 3746118th Congress
Fiscal Responsibility Act of 2023
Jun 3, 2023 · Became Public Law No: 118-5.

Federal Tax Gap: Size, Contributing Factors, and the Debate over Reducing It

Legislation this report covers