Family and Small Business Taxpayer Protection Act

Bill: 118-hr-23
Sponsor: full_name: Rep. Smith, Adrian [R-NE-3]
Introduced: 2023-01-09
Policy area: Taxation
Subjects: Appropriations

Computers and information technology

Internal Revenue Service (IRS)

Specialized courts

Tax administration and collection, taxpayers
Latest action: action_date: 2023-01-25
text: Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 1.

Summaries:
action_date: 2023-01-09
action_desc: Introduced in House
text: <p> <strong>Family and Small Business Taxpayer Protection Act </strong></p> <p>This bill rescinds certain unobligated amounts made available to the Internal Revenue Service by the Inflation Reduction Act of 2022 for its enforcement activities and for funding certain Department of the Treasury tax agencies.</p>

action_date: 2023-01-09
action_desc: Passed House
text: <p><strong>Family and Small Business Taxpayer Protection Act </strong></p> <p>This bill rescinds certain unobligated amounts made available to the Internal Revenue Service by the Inflation Reduction Act of 2022 for (1) its enforcement activities and operations support; (2) planning for a free, direct electronic filing (e-filing) tax return system; and (3) funding the U.S. Tax Court and certain Department of the Treasury tax agencies.</p>

tv_txt: II Calendar No. 1 118th CONGRESS 1st Session H. R. 23 IN THE SENATE OF THE UNITED STATES January 23 (legislative day, January 3), 2023 Received; read the first time January 25, 2023 Read the second time and placed on the calendar AN ACT To rescind certain balances made available to the Internal Revenue Service.

1. Short title This Act may be cited as the Family and Small Business Taxpayer Protection Act . 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Law 117–169 (commonly known as the Inflation Reduction Act of 2022 ) as of the date of the enactment of this Act are rescinded.

Passed the House of Representatives January 9, 2023. Cheryl L. Johnson, Clerk.

January 25, 2023 Read the second time and placed on the calendar

tv_txt: I 118th CONGRESS 1st Session H. R. 23 IN THE HOUSE OF REPRESENTATIVES AN ACT To rescind certain balances made available to the Internal Revenue Service.

1. Short title This Act may be cited as the Family and Small Business Taxpayer Protection Act . 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.

Passed the House of Representatives January 9, 2023. Cheryl L. Johnson, Clerk.