119-hr196

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 196 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 196

 To rescind certain balances made available to the Internal Revenue 
 Service.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 January 3, 2025

 Mr. Smith of Nebraska (for himself, Mr. Moran, Mr. Kelly of 
 Pennsylvania, Ms. Tenney, Mr. Hudson, Ms. Malliotakis, Mrs. Miller of 
West Virginia, Mr. Crenshaw, Mr. Buchanan, Mr. Meuser, Mr. Finstad, Ms. 
 Salazar, Mr. Grothman, Mrs. Cammack, Mr. Guest, Mr. Higgins of 
 Louisiana, Ms. Van Duyne, Mr. Bacon, Mr. Reschenthaler, Mr. Griffith, 
 Mr. Estes, Mr. Bost, Mr. Moolenaar, Mr. Feenstra, Mr. Stauber, Mrs. 
 Harshbarger, Mr. Murphy, Mr. Langworthy, Mr. Fulcher, Mr. Cline, Ms. 
 Letlow, and Mr. Ellzey) introduced the following bill; which was 
 referred to the Committee on Ways and Means

_______________________________________________________________________

 A BILL

 To rescind certain balances made available to the Internal Revenue 
 Service.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

 This Act may be cited as the ``Family and Small Business Taxpayer 
Protection Act''.

SEC. 2. RESCISSION OF CERTAIN BALANCES MADE AVAILABLE TO THE INTERNAL 
 REVENUE SERVICE.

 The unobligated balances of amounts appropriated or otherwise made 
available for activities of the Internal Revenue Service by paragraphs

    (1)
        (A)
            (ii) ,

    (1)
        (A)
            (iii) ,

    (1)
        (B) ,

    (2) ,

    (3) ,

    (4) , and

    (5) of 

section 10301 of Public Law 117-169 (commonly known as the ``Inflation 
Reduction Act of 2022'') as of the date of the enactment of this Act 
are rescinded.
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