1. Short title; etc (a) Short title This Act may be cited as the Taxpayer First Act of 2018 . (b) Amendment of 1986 Code Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) Secretary In this Act, the term Secretary means the Secretary of the Treasury or the Secretary's delegate. (d) Table of contents The table of contents of this Act is as follows: Sec. 1. Short title