Introduced:
Jan 21, 2025
Policy Area:
Taxation
Congress.gov:
Bill Statistics
2
Actions
0
Cosponsors
1
Summaries
1
Subjects
1
Text Versions
Yes
Full Text
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Latest Action
Jan 21, 2025
Read twice and referred to the Committee on Finance.
Summaries (1)
Introduced in Senate
- Jan 21, 2025
00
<p><strong>Family and Small Business Taxpayer Protection Act </strong></p><p>This bill rescinds unobligated funds that were provided by the Inflation Reduction Act of 2022 to the Internal Revenue Service (IRS) for enforcement activities related to the determination and collection of taxes, for taxpayer services, for operations support for taxpayer services and enforcement activities, for business system modernization, and for a task force to research options for a free, direct electronic filing (e-filing) tax return system. </p><p>The bill also rescinds unobligated funds that were provided by the Inflation Reduction Act of 2022 for expenses of the</p><ul><li>Treasury Inspector General for Tax Administration,</li><li>Office of Tax Policy,</li><li>U.S. Tax Court, and</li><li>offices within the Department of the Treasury that provide oversight and support for the IRS.</li></ul><p>Finally, the bill expresses the sense of Congress that the rescinded unobligated funds that were appropriated to the IRS by the Inflation Reduction Act of 2022 should be appropriated for the establishment and administration of an External Revenue Service.</p>
Actions (2)
Read twice and referred to the Committee on Finance.
Type: IntroReferral
| Source: Senate
Jan 21, 2025
Introduced in Senate
Type: IntroReferral
| Source: Library of Congress
| Code: 10000
Jan 21, 2025
Subjects (1)
Taxation
(Policy Area)
Full Bill Text
Length: 1,463 characters
Version: Introduced in Senate
Version Date: Jan 21, 2025
Last Updated: Nov 15, 2025 6:21 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 175 Introduced in Senate
(IS) ]
<DOC>
119th CONGRESS
1st Session
S. 175
To rescind the unobligated balances of amounts appropriated for
Internal Revenue Service enhancements and use such funding for an
External Revenue Service.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
January 21, 2025
Mr. Moreno introduced the following bill; which was read twice and
referred to the Committee on Finance
_______________________________________________________________________
A BILL
To rescind the unobligated balances of amounts appropriated for
Internal Revenue Service enhancements and use such funding for an
External Revenue Service.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
[From the U.S. Government Publishing Office]
[S. 175 Introduced in Senate
(IS) ]
<DOC>
119th CONGRESS
1st Session
S. 175
To rescind the unobligated balances of amounts appropriated for
Internal Revenue Service enhancements and use such funding for an
External Revenue Service.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
January 21, 2025
Mr. Moreno introduced the following bill; which was read twice and
referred to the Committee on Finance
_______________________________________________________________________
A BILL
To rescind the unobligated balances of amounts appropriated for
Internal Revenue Service enhancements and use such funding for an
External Revenue Service.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1.
(a) In General.--There are hereby rescinded all unobligated
balances from amounts appropriated or otherwise made available under
section 10301 of Public Law 117-169 (commonly known as the ``Inflation
Reduction Act of 2022'').
Reduction Act of 2022'').
(b) Sense of Congress.--It is the sense of Congress that amounts
equal to the amounts rescinded under subsection
(a) should be
appropriated for the establishment and administration of an External
Revenue Service.
<all>
(b) Sense of Congress.--It is the sense of Congress that amounts
equal to the amounts rescinded under subsection
(a) should be
appropriated for the establishment and administration of an External
Revenue Service.
<all>