II 

118TH CONGRESS 

1ST SESSION S. 1101 

To amend the Social Security Act to remove the restriction on the use 

of Coronavirus State Fiscal Recovery funds, to amend the Internal Revenue Code of 1986 to codify the Trump administration rule on reporting 

requirements of exempt organizations, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

MARCH 30, 2023 

Mr. BRAUN (for himself and Mr. SCOTT of Florida) introduced the following 

bill; which was read twice and referred to the Committee on Finance 

A BILL 

To amend the Social Security Act to remove the restriction 

on the use of Coronavirus State Fiscal Recovery funds, 

to amend the Internal Revenue Code of 1986 to codify 

the Trump administration rule on reporting requirements 

of exempt organizations, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Simplify, Don’t Am5 plify the IRS Act’’. 


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1 TITLE I—PROVISIONS RELATING 

2 TO TAX ADMINISTRATION 

3 AND TAXPAYER PROTECTION 

4 SEC. 101. PREVENTING WEAPONIZATION OF THE INTERNAL 

5 REVENUE SERVICE. 

6 (a) ORGANIZATIONS EXEMPT FROM REPORTING.— 

7 (1) GROSS RECEIPTS THRESHOLD.—Clause (ii) 

8 of section 6033(a)(3)(A) of the Internal Revenue 

9 Code of 1986 is amended by striking ‘‘$5,000’’ and 

10 inserting ‘‘$50,000’’. 

11 (2) ORGANIZATIONS DESCRIBED.—Subpara12 graph (C) of section 6033(a)(3) of the Internal Rev13 enue Code of 1986 is amended— 

14 (A) by striking ‘‘and’’ at the end of clause 

15 (v), 

16 (B) by striking the period at the end of 

17 clause (vi) and inserting a semicolon, and 

18 (C) by adding at the end the following new 

19 clauses: 

20 ‘‘(vii) any other organization described 

21 in section 501(c) (other than a private 

22 foundation or a supporting organization 

23 described in section 509(a)(3)); and 

24 ‘‘(viii) any organization (other than a 

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1 zation described in section 509(a)(3)) 

2 which is not described in section 

3 170(c)(2)(A), or which is created or orga4 nized in a possession of the United States, 

5 which has no significant activity (including 

6 lobbying and political activity and the op7 eration of a trade or business) other than 

8 investment activity in the United States.’’. 

9 (3) EFFECTIVE DATE.—The amendments made 

10 by this subsection shall apply to taxable years end11 ing after the date of the enactment of this Act. 

12 (b) CLARIFICATION OF APPLICATION TO SECTION

13 527 ORGANIZATIONS.— 

14 (1) IN GENERAL.—Paragraph (1) of section 

15 6033(g) of the Internal Revenue Code of 1986 is 

16 amended— 

17 (A) by striking ‘‘This section’’ and insert18 ing ‘‘Except as otherwise provided by this sub19 section, this section’’, and 

20 (B) by striking ‘‘for the taxable year.’’ and 

21 inserting ‘‘for the taxable year in the same 

22 manner as to an organization exempt from tax23 ation under section 501(a).’’. 


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1 (2) EFFECTIVE DATE.—The amendments made 

2 by this subsection shall apply to taxable years end3 ing after the date of the enactment of this Act. 

4 (c) REPORTING OF NAMES AND ADDRESSES OF CON5 TRIBUTORS.— 

6 (1) IN GENERAL.—Paragraph (1) of section 

7 6033(a) of the Internal Revenue Code of 1986 is 

8 amended by adding at the end the following: ‘‘Ex9 cept as provided in subsections (b)(5) and (g)(2)(B), 

10 such annual return shall not be required to include 

11 the names and addresses of contributors to the orga12 nization.’’. 

13 (2) APPLICATION TO SECTION 527 ORGANIZA14 TIONS.—Paragraph (2) of section 6033(g) of the In15 ternal Revenue Code of 1986 is amended— 

16 (A) by striking ‘‘and’’ at the end of sub17 paragraph (A), 

18 (B) by redesignating subparagraph (B) as 

19 subparagraph (C), and 

20 (C) by inserting after subparagraph (A) 

21 the following new subparagraph: 

22 ‘‘(B) containing the names and addresses 

23 of all substantial contributors, and’’. 


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1 (3) EFFECTIVE DATE.—The amendments made 

2 by this subsection shall apply to taxable years end3 ing after the date of the enactment of this Act. 

4 SEC. 102. LIMITATION ON TAXPAYER FUNDED UNION OFFI5 CIAL TIME FOR INTERNAL REVENUE SERV6 ICE EMPLOYEES. 

7 (a) IN GENERAL.—Section 7131 of title 5, United 

8 States Code, is amended by adding at the end the fol9 lowing: 

10 ‘‘(e) The authority provided under subsection (d) 

11 shall not apply with respect to the Internal Revenue Serv12 ice, or an employee of the Internal Revenue Service, dur13 ing the period each year beginning on February 12 and 

14 ending on April 15.’’. 

15 (b) CONFORMING AMENDMENT.—Section 7131(d) of 

16 title 5, United States Code, is amended, in the matter pre17 ceding paragraph (1), by striking ‘‘preceding’’ and insert18 ing ‘‘other’’. 

19 (c) APPLICATION.—The amendments made by sub20 sections (a) and (b) shall apply to any collective bar21 gaining agreement entered into after the date of enact22 ment of this section. 

23 SEC. 103. PROTECTING TAXPAYER PRIVACY. 

24 (a) INCREASE OF PENALTY FOR UNAUTHORIZED

25 DISCLOSURE OF TAXPAYER INFORMATION.— 


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1 (1) IN GENERAL.—Paragraph (1) of section 

2 7213(a) of the Internal Revenue Code of 1986 is 

3 amended by striking ‘‘$5,000’’ and inserting 

4 ‘‘$250,000’’. 

5 (2) DISCLOSURES BY TAX RETURN PRE6 PARERS.—Subsection (a) of section 7216 of the In7 ternal Revenue Code of 1986 is amended by striking 

8 ‘‘$1,000 ($100,000 in the case of a disclosure or use 

9 to which section 6713(b) applies)’’ and inserting 

10 ‘‘$250,000’’. 

11 (3) EFFECTIVE DATE.—The amendments made 

12 by this subsection shall apply to disclosures made on 

13 or after the date of the enactment of this Act. 

14 (b) REMOVAL.— 

15 (1) IN GENERAL.—Section 7701(c)(1)(A) of 

16 title 5, United States Code, is amended by inserting 

17 ‘‘or in the case of an action involving a removal from 

18 the service for an alleged violation of section 

19 7213(a)(1) of the Internal Revenue Code of 1986,’’ 

20 after ‘‘described in section 4303,’’. 

21 (2) RULE OF CONSTRUCTION.—The amend22 ments made by paragraph (1) may not be construed 

23 to permit an officer or employee of the United 

24 States to submit an appeal to the Merit Systems 

25 Protection Board if that individual is dismissed from 


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1 office or discharged from employment upon convic2 tion for a violation of section 7213(a)(1) of the In3 ternal Revenue Code of 1986. 

4 TITLE II—RESTRAINTS ON IRS 

5 ENFORCEMENT 

6 SEC. 201. TAX GAP PROJECTION. 

7 (a) IN GENERAL.—Not later than 180 days after the 

8 date of the enactment of this section, and no later than 

9 July 31 annually thereafter, the Commissioner of Internal 

10 Revenue shall submit to Congress a projection detailing 

11 the tax gap estimate for the most recent taxable year as 

12 is practicable using the most recently available data, and 

13 including identification and detailed descriptions of the 

14 data used for such projection and clear identification of 

15 the amount of the projected tax gap associated with non16 filing, underreporting, and underpayment (including iden17 tifying the amount subject to collection actions). 

18 (b) USE OF ARTIFICIAL INTELLIGENCE.—To the ex19 tent practicable, for purposes of reducing the burden on 

20 taxpayers subject to National Research Program audits, 

21 the Commissioner shall use artificial intelligence, including 

22 neural machine learning, and other available data analysis 

23 tools, including commercial analytic data providers, to cal24 culate a projection described in subsection (a). 


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1 (c) NATIONAL RESEARCH PROGRAM AUDITS.—In 

2 calculating a projection described in subsection (a), the 

3 Commissioner of Internal Revenue shall not undertake 

4 more National Research Program audits in any one fiscal 

5 year than are undertaken in fiscal year 2022. 

6 (d) TAX GAP.—For purposes of this section, the term 

7 ‘‘tax gap’’ means the difference between tax liabilities 

8 owed to the United States under the Internal Revenue 

9 Code of 1986 and those liabilities actually collected by the 

10 Internal Revenue Service. 

11 SEC. 202. JCT REPORT. 

12 (a) IN GENERAL.—Not later than 180 days after the 

13 submission of the first tax gap projection to Congress 

14 under section 201, and not later than 90 days after the 

15 submission of each successive submission, the Chief of 

16 Staff of the Joint Committee on Taxation shall submit to 

17 the Committee on Ways and Means of the House of Rep18 resentatives and the Committee on Finance of the Senate 

19 a report analyzing such projection, including— 

20 (1) identification of methodologies used, 

21 (2) any statistical or methodological uncertain22 ties, 

23 (3) the effect of outdated data, if any, on the 

24 accuracy of such projection, and 


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1 (4) such additional information as the Joint 

2 Committee on Taxation determines is useful for 

3 Congress to use to assess and analyze the tax gap 

4 projections provided by the Commissioner of Inter5 nal Revenue. 

6 (b) RELEASE OF INFORMATION.—For purposes of fa7 cilitating the report described in subsection (a), the Sec8 retary of the Treasury shall, in a timely manner, provide 

9 to the Joint Committee on Taxation such information as 

10 such committee requests. 

11 SEC. 203. RESTRICTION ON INCREASED ENFORCEMENT 

12 FUNDS. 

13 (a) IN GENERAL.—Notwithstanding any other provi14 sion of law, no funds appropriated to the Department of 

15 the Treasury for audit and enforcement purposes in excess 

16 of the levels appropriated for such purposes in fiscal year 

17 2022 may be expended for such purposes, including for 

18 salaries, expenses, and enforcement activities, until 180 

19 days after the Internal Revenue Service publishes an up20 dated tax gap projection pursuant to, and compliant with, 

21 section 201. 

22 (b) SUNSET.—The provisions of subsection (a) shall 

23 not apply after the date which is one year after the date 

24 of the enactment of this section. 


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1 SEC. 204. RESTRICTION ON INCREASED FUNDING FOR 

2 OTHER SPECIFIED PURPOSES. 

3 (a) IN GENERAL.—Notwithstanding any other provi4 sion of law, no funds appropriated to the Department of 

5 the Treasury in excess of the levels appropriated for speci6 fied purposes in fiscal year 2022 may be expended for 

7 specified purposes. 

8 (b) SPECIFIED PURPOSES.—For purposes of sub9 section (a), the term ‘‘specified purposes’’ means— 

10 (1) the implementation of new information re11 porting requirements on flows of deposits and with12 drawals in individual and small-business banking ac13 counts and other financial accounts, 

14 (2) the targeting of United States citizens in re15 sponse to the exercise by such citizens of any legally 

16 protected or recognized right guaranteed under the 

17 First Amendment to the United States Constitution, 

18 (3) the targeting of a group for regulatory scru19 tiny based on the ideological beliefs of such group, 

20 (4) the auditing of individual taxpayers with an 

21 adjusted gross income of less than $400,000, and 

22 (5) the hiring under an agreement pursuant to 

23 the Intragovernmental Personnel Act of 1970 (sec24 tions 3371 et seq. of title 5, United States Code) or 

25 any other authority of an authorized researcher who 

26 is not a full time Federal employee to access data 


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1 subject to privacy protections afforded by section 

2 6103 of the Internal Revenue Code of 1986. 

3 SEC. 205. EFFICIENT USE OF EXISTING IRS RESOURCES. 

4 For purposes of increasing enforcement actions in 

5 areas of high noncompliance and reducing the corporate 

6 audit no-change rate of the Internal Revenue Service to 

7 below 20 percent by 2024— 

8 (1) the Secretary (or the Secretary’s delegate) 

9 shall, not later than 180 days after the date of the 

10 enactment of this section— 

11 (A) update the methodology that is used 

12 for the selection of corporate returns for audit, 

13 and 

14 (B) reassign resources of the Internal Rev15 enue Service such that the majority of high-in16 come nonfilers are subject to enforcement ac17 tions, and 

18 (2) the Comptroller General of the United 

19 States shall, within one year after the date of the 

20 enactment of this section, issue a comprehensive re21 port to Congress on information returns and data 

22 collected by the Internal Revenue Service that could 

23 be deployed for compliance activities but that are 

24 not currently used for such activities. 


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1 SEC. 206. IRS FELLOWSHIP PROGRAM. 

2 (a) ESTABLISHMENT.—Not later than September 30, 

3 2024, the Commissioner of Internal Revenue (hereinafter 

4 known as the ‘‘Commissioner’’) after consultation with the 

5 Chief Counsel of the Internal Revenue Service (hereinafter 

6 known as the ‘‘Chief Counsel’’), shall establish within the 

7 Internal Revenue Service a fellowship program (herein8 after known as the ‘‘program’’) to recruit private sector 

9 tax experts to join the Internal Revenue Service to create 

10 and participate in the audit task force established under 

11 subsection (e). 

12 (b) OBJECTIVE.—The Commissioner, after consulta13 tion with the Chief Counsel, shall design the program in 

14 a manner such that the program— 

15 (1) addresses such tax cases handled by the In16 ternal Revenue Service as the Commissioner deter17 mines— 

18 (A) are the most complex, or 

19 (B) include new and emerging issues, and 

20 (2) recruits and retains outstanding and quali21 fied tax experts. 

22 (c) ADVERTISEMENT OF PROGRAM.—The Commis23 sioner shall advertise the program in such a way as to 

24 attract mid-career tax professionals, including certified 

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1 fessionals as the Commissioner determines are appro2 priately qualified to handle the most complex tax cases. 

3 (d) STRUCTURE.— 

4 (1) IN GENERAL.—The program shall be 

5 staffed by not fewer than 30 fellows at the discretion 

6 of the Commissioner based on needs of the Internal 

7 Revenue Service and the availability of qualified can8 didates. 

9 (2) TERM OF SERVICE.— 

10 (A) IN GENERAL.—Each fellow shall be 

11 hired for a 2-, 3-, or 4-year term of service. 

12 (B) EXTENSIONS.— 

13 (i) IN GENERAL.—A fellow may apply 

14 for, and the Commissioner may grant, a 1- 

15 year extension of the fellowship. 

16 (ii) NO LIMIT ON NUMBER OF EXTEN17 SIONS.—There shall be no limit on the 

18 number of extensions under clause (i). 

19 (3) FELLOWSHIP VACANCIES.—The Commis20 sioner, after consultation with the Chief Counsel, 

21 shall fill vacant fellowships— 

22 (A) in such a manner as to ensure that the 

23 program is staffed with no fewer than 15 fel24 lows, and 


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1 (B) as soon as practicable after the va2 cancy arises. 

3 (4) HIRING AUTHORITY.—The Commissioner 

4 shall have authority to permanently hire a fellow at 

5 the end of the term of service for such fellow. 

6 (e) TASK FORCE.—Not later than the date on which 

7 the first fellowship is awarded under this section, the Com8 missioner shall establish a task force within the Internal 

9 Revenue Service and the office of the Chief Counsel in 

10 both national and regional office placements that includes 

11 the fellows hired pursuant to subsection (d), the purpose 

12 of which is to— 

13 (1) perform audit case selection, 

14 (2) educate Internal Revenue Service employees 

15 on emerging issues, 

16 (3) audit selected taxpayers, 

17 (4) address offshore tax evasion and issues im18 plicating the Foreign Account Tax Compliance Act, 

19 and 

20 (5) identify, mentor, and train junior employees 

21 from the Internal Revenue Service with respect to 

22 audits. 

23 (f) COMPOSITION.—The task force established under 

24 subsection (e) may be composed of both— 

25 (1) fellows, and 


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1 (2) permanent employees of the Internal Rev2 enue Service. 

3 (g) PAY OF FELLOWS.— 

4 (1) IN GENERAL.—The Secretary of the Treas5 ury (or the Secretary’s delegate) shall determine, 

6 subject to the provisions of this subsection, the pay 

7 of fellows recruited under subsection (a). 

8 (2) PAY SCALE.—For purposes of paragraph 

9 (1), the pay of a fellow shall not be less than the 

10 minimum rate payable for GS–15 of the General 

11 Schedule and shall not exceed the amount of annual 

12 compensation (excluding expenses) specified in sec13 tion 102 of title 3, United States Code. 

14 (h) ADMINISTRATION OF PROGRAM.—The Secretary 

15 may appoint a lead program officer to administer and ad16 vertise the program. 

17 (i) ANNUAL REVIEW AND REPORT.—Not later than 

18 1 year after the date on which the first fellowship is 

19 awarded under this section, and annually thereafter, the 

20 Commissioner shall submit to Congress a report con21 taining— 

22 (1) an analysis of the effects of the program, 

23 (2) an analysis of the return on investment of 

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1 curred and all tax revenue and penalties collected 

2 due to the work of the task force, 

3 (3) a description of the total number of fellows 

4 who apply each year, and 

5 (4) recommendations for changes to the pro6 gram, if any. 

7 (j) RULES AND REGULATIONS.—The Commissioner, 

8 with the approval of the Secretary of the Treasury (or the 

9 Secretary’s delegate, other than the Commissioner), shall 

10 promulgate such rules and regulations as may be nec11 essary for the efficient administration of the program. 

12 TITLE III—PROVISIONS TO RE13 DUCE IMPROPER TAX PAY14 MENTS 

15 SEC. 301. FINDINGS AND PURPOSE. 

16 (a) FINDINGS.—Congress finds that when the Inter17 nal Revenue Service makes payments to taxpayers, the In18 ternal Revenue Services must make every effort to confirm 

19 that the right recipient is receiving the right payment for 

20 the right reason at the right time. 

21 (b) PURPOSE.—The purpose of this title is to— 

22 (1) reduce improper tax payments by the Inter23 nal Revenue Service— 

24 (A) by intensifying efforts to eliminate 

25 payment error, waste, fraud, and abuse; and 


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1 (B) by continuing to ensure that the Inter2 nal Revenue Service provides accessible tax3 payer services; 

4 (2) adopt a comprehensive set of policies, in5 cluding— 

6 (A) transparency of significant improper 

7 tax payments; and 

8 (B) accountability for reducing improper 

9 tax payments; and 

10 (3) protect taxpayer services. 

11 SEC. 302. IMPROPER TAX PAYMENT DEFINED. 

12 For purposes of this title, the term ‘‘improper tax 

13 payment’’ means any credit or refund of an overpayment 

14 of a tax imposed under the Internal Revenue Code of 1986 

15 that should not have been made or that was made in an 

16 incorrect amount. 

17 SEC. 303. TRANSPARENCY. 

18 (a) IN GENERAL.—Not later than 90 days after the 

19 date of enactment of this section, the Secretary of the 

20 Treasury shall establish, in coordination with the Commis21 sioner of Internal Revenue, annual targets for reducing 

22 improper tax payments made by the Internal Revenue 

23 Service. 

24 (b) PUBLISHED INFORMATION.— 


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1 (1) IN GENERAL.—Not later than 180 days 

2 after the date of enactment of this section, and an3 nually thereafter, the Secretary of the Treasury shall 

4 publish on the internet information about improper 

5 tax payments made by the Internal Revenue Service. 

6 (2) CONTENTS.—The information published 

7 under paragraph (1) shall include, subject to Fed8 eral privacy policies and to the extent permitted by 

9 law— 

10 (A) the name of the accountable official 

11 designated under section 304(a); 

12 (B) rates and amounts as of the date of 

13 enactment of this section, and historical rates 

14 and amounts, of improper tax payments made 

15 by the Internal Revenue Service, including, if 

16 known and appropriate, the causes of the im17 proper tax payments; 

18 (C) rates and amounts as of the date of 

19 enactment of this section, and historical rates 

20 and amounts, of the recovery of improper tax 

21 payments (estimated on the basis of applicable 

22 samples where appropriate); and 

23 (D) the annual targets for reducing im24 proper tax payments. 


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1 (c) METHODOLOGY.—The methodology used for iden2 tifying and measuring improper tax payments under this 

3 section shall meet the requirement of section 

4 3352(c)(1)(A) of title 31, United States Code. 

5 (d) LINKS.—The Commissioner of Internal Revenue 

6 shall prominently display on the homepage of the website 

7 of the Internal Revenue Service a link to internet-based 

8 resources for addressing improper tax payments, including 

9 the information published under subsection (b)(1). 

10 SEC. 304. ACCOUNTABILITY AND COORDINATION. 

11 (a) ACCOUNTABLE OFFICIALS.—Not later than 120 

12 days after the date of enactment of this section, the Com13 missioner of Internal Revenue shall designate an official 

14 to be accountable for meeting the reduction targets under 

15 section 303(a) without unduly burdening taxpayer serv16 ices. 

17 (b) REPORT.— 

18 (1) IN GENERAL.—Not later than 180 days 

19 after the date of enactment of this section, and an20 nually thereafter, the official who is designated 

21 under subsection (a) shall provide the Director of 

22 the Office of Management and Budget and the ap23 propriate congressional committees a report that in24 cludes— 


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1 (A) the methodology used for identifying 

2 and measuring improper tax payments under 

3 section 303(c); 

4 (B) the plans for meeting the reduction 

5 targets under section 303(a); and 

6 (C) the plans and supporting analysis for 

7 ensuring that initiatives undertaken in accord8 ance with this title do not unduly burden tax9 payer services. 

10 (2) APPROPRIATE CONGRESSIONAL COMMIT11 TEES.—For purposes of paragraph (1), the term 

12 ‘‘appropriate congressional committees’’ means the 

13 Committee on Finance of the Senate and the Com14 mittee on Ways and Means of the House of Rep15 resentatives. 

16 (c) DUTIES OF INSPECTOR GENERAL.—Not later 

17 than 60 days after the date on which the annual report 

18 required under subsection (b) is submitted, the Treasury 

19 Inspector General for Tax Administration shall— 

20 (1) assess the level of risk for improper tax 

21 payments by the Internal Revenue Service; 

22 (2) determine the extent of oversight warranted 

23 (in addition to oversight requirements under section 

24 3353 of title 31, United States Code); and 


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1 (3) provide the Commissioner of Internal Rev2 enue with recommendations, if any, for modifying 

3 the methodology, improper tax payment reduction 

4 plans, or taxpayer services. 

5 (d) AGENCY FAILURE.— 

6 (1) IN GENERAL.—If the Internal Revenue 

7 Service does not demonstrate an improvement in re8 ducing improper tax payments, fails to develop a 

9 plan to meet reduction targets under subsection 

10 (b)(1)(B), or fails to implement the plans described 

11 in subsection (b)(1)(C) for not less than 2 consecu12 tive years, the official designated under subsection 

13 (a) shall submit to the Commissioner of Internal 

14 Revenue, the Treasury Inspector General for Tax 

15 Administration, and the Chief Financial Officer of 

16 the Internal Revenue Service a report that— 

17 (A) describe the likely causes of the lack or 

18 improvement or failure; and 

19 (B) proposes a remedial plan. 

20 (2) REVIEW.—Annually, the Commissioner of 

21 Internal Revenue shall, with respect to a remedial 

22 plan proposed under paragraph (1)(B)— 

23 (A) review the remedial plan; and 

24 (B) in consultation with the Treasury In25 spector General for Tax Administration and 


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1 Chief Financial Officer of the Internal Revenue 

2 Service, forward the remedial plan and any ad3 ditional comments and analysis to the Director 

4 of the Office of Management and Budget. 

5 SEC. 305. POLICY PROPOSALS. 

6 (a) IN GENERAL.—Not later than 180 days after the 

7 date of enactment of this section, the Secretary of the 

8 Treasury, in consultation with the Commissioner of Inter9 nal Revenue and the Treasury Inspector General for Tax 

10 Administration, shall develop policy recommendations, in11 cluding potential legislative proposals, designed to reduce 

12 improper tax payments, including improper tax payments 

13 caused by error, waste, fraud, and abuse, made by the In14 ternal Revenue Service. 

15 (b) INCLUSION.—The recommendations developed 

16 under subsection (a) shall be included, as appropriate, in 

17 the budget of the President under section 1105(a) of title 

18 31, United States Code, for fiscal year 2024 and each fis19 cal year thereafter. 

Æ 


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