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H.R. 23118th CongressTaxation

Family and Small Business Taxpayer Protection Act

Sponsored by Adrian Smith

Latest action

Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 1.

Jan 25, 2023

AI-generated summaryOfficial source

This bill rescinds (cancels and recovers) certain unobligated amounts that were previously made available to the Internal Revenue Service through the Inflation Reduction Act of 2022. The funds being rescinded were designated for three purposes: IRS enforcement activities and operations support; planning for a free, direct electronic filing tax return system; and funding the U.S. Tax Court and certain Department of the Treasury tax agencies.

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Official summary (CRS)

Family and Small Business Taxpayer Protection Act 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.

Roll-call votes on this bill (2)