Prioritizing Troops Over Tax Collectors Act of 2023

Subjects: Taxation, Department of Defense, Executive agency funding and structure, Government employee pay, benefits, personnel management, Internal Revenue Service (IRS), Wages and earnings

Summary:  <p> <strong>Prioritizing Troops Over Tax Collectors Act of 2023</strong></p> <p>This bill establishes the rate of basic pay for a member of the uniformed services at the minimum amount of $31,200. It transfers unobligated amounts made available to the Internal Revenue Service (IRS) by the Inflation Reduction Act of 2022 for enforcement activities to pay for the increase in basic pay.</p> <p>The bill also prohibits the IRS from hiring additional employees until the increase in the rate of basic pay is implemented.</p>

<html><body><pre>[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 161 Introduced in House (IH)]

&lt;DOC&gt;






118th CONGRESS
  1st Session
                                H. R. 161

 To transfer funds from the Internal Revenue Service to the Department 
 of Defense to increase the pay of certain members of the Armed Forces 
                        serving on active duty.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 9, 2023

Mr. Mike Garcia of California introduced the following bill; which was 
  referred to the Committee on Ways and Means, and in addition to the 
Committee on Armed Services, for a period to be subsequently determined 
 by the Speaker, in each case for consideration of such provisions as 
        fall within the jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL


 
 To transfer funds from the Internal Revenue Service to the Department 
 of Defense to increase the pay of certain members of the Armed Forces 
                        serving on active duty.

    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 ``Prioritizing Troops Over Tax 
Collectors Act of 2023''.

SEC. 2. MINIMUM RATE OF BASIC PAY FOR A MEMBER OF THE ARMED FORCES.

    Not later than 30 days after the enactment of this Act, the rate of 
basic pay for a member of the Armed Forces under section 203 of title 
37, United States Code, shall equal or exceed $31,200.

SEC. 3. TRANSFER OF CERTAIN UNOBLIGATED FUNDS FROM THE INTERNAL REVENUE 
              SERVICE TO THE DEPARTMENT OF DEFENSE TO CARRY OUT 
              INCREASE OF MINIMUM RATE OF BASIC PAY.

    The unobligated balance of amounts made available to the Internal 
Revenue Service under section 10301 of Public Law 117-169 (commonly 
known as the ``Inflation Reduction Act'') are hereby transferred to the 
Department of Defense to carry out section 1.

SEC. 4. LIMITATION ON INTERNAL REVENUE SERVICE HIRING UNTIL MINIMUM 
              RATE OF BASIC PAY FOR A MEMBER OF THE ARMED FORCES IS 
              INCREASED.

    During the period beginning on the date of the enactment of this 
Act and ending on the date on which the Secretary of Defense certifies 
to the Commissioner of Internal Revenue that such Secretary has 
implemented section 1, the Internal Revenue Service may not hire any 
employee if such hiring would result in the number of full-time 
employees employed by the Internal Revenue Service exceeding the number 
of such employees so employed immediately before such period.
                                 &lt;all&gt;
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