I 
118TH CONGRESS 
1ST SESSION 
H. R. 888 
To provide accountability for funding provided to the Internal Revenue Service 
and the Department of the Treasury under Public Law 117–169. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 9, 2023 
Mr. KELLY of Pennsylvania (for himself, Mr. FEENSTRA, Mr. LAHOOD, Mr. 
SMUCKER, and Mr. ESTES) introduced the following bill; which was re-
ferred to the Committee on Ways and Means, and in addition to the 
Committee on Rules, 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 provide accountability for funding provided to the Internal 
Revenue Service and the Department of the Treasury 
under Public Law 117–169. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘IRS Funding Account-
ability Act’’. 
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SEC. 2. ANNUAL COMPREHENSIVE SPENDING PLAN FOR IN-
CREASED INTERNAL REVENUE SERVICE RE-
SOURCES. 
(a) LIMITATION ON FUNDING.— 
(1) INITIAL PLAN.— 
(A) IN GENERAL.—None of the funds de-
scribed in paragraph (3) may be obligated dur-
ing the period— 
(i) beginning on the date of the enact-
ment of this Act; and 
(ii) ending on the date that is 60 days 
after the spending plan described in sub-
section (b)(1)(A) has been submitted. 
(B) ADDITIONAL
MORATORIUM.—If Con-
gress enacts a joint resolution of disapproval 
described in subsection (c) with respect to the 
Internal Revenue Service spending plan before 
the date described in subparagraph (A)(ii), 
then— 
(i) the Commissioner of Internal Rev-
enue shall submit a new spending plan 
under subsection (b)(1)(A); and 
(ii) the period described in subpara-
graph (A) shall not end before the date 
that is 60 days after such new spending 
plan is submitted. 
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(2) SUBSEQUENT SUBMISSIONS.— 
(A) IN GENERAL.—None of the funds de-
scribed in paragraph (3) may be obligated dur-
ing any period— 
(i) beginning on the date Congress 
has enacted a joint resolution of dis-
approval under subsection (c) with respect 
to any spending plan described in sub-
section (b)(1)(B); and 
(ii) ending on the date that is 60 days 
after the date on which the Commissioner 
of Internal Revenue has submitted a new 
spending plan under such subsection. 
(B) ADDITIONAL
MORATORIUM.—If Con-
gress enacts a joint resolution of disapproval 
described in subsection (c) with respect to any 
new spending plan submitted under subpara-
graph (A)(ii) before the date that is 60 days 
after the date on which such new spending plan 
has been submitted, then— 
(i) the Commissioner of Internal Rev-
enue shall submit an additional new spend-
ing plan under subsection (b)(1)(B); and 
(ii) the period described in subpara-
graph (A) shall not end before the date 
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that is 60 days after such additional new 
spending plan is submitted. 
(3) FUNDS DESCRIBED.—The funds described 
in this paragraph are the following: 
(A) Any funds made available under clause 
(ii), (iii), or (iv) of section 10301(1)(A) of Pub-
lic Law 117–169. 
(B) Any funds made available under sec-
tion 10301(1)(A)(i) of Public Law 117–169 
other than funds used for the following pur-
poses: 
(i) Eliminating any correspondence or 
return processing backlog. 
(ii) Reducing call wait times for tax-
payers and tax professionals. 
(b) ANNUAL COMPREHENSIVE SPENDING PLAN.— 
(1) IN GENERAL.— 
(A) INITIAL
PLAN.—Not later than 60 
days after the date of the enactment of this 
Act, the Commissioner of Internal Revenue 
shall submit to the appropriate Congressional 
committees a spending plan described in para-
graph (2). 
(B) SUBSEQUENT SUBMISSIONS.— 
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