What This Bill Does · Plain English
Summary · Congress.gov
Family and Small Business Taxpayer Protection Act This bill rescinds unobligated funds that were provided by the Inflation Reduction Act of 2022 to the Internal Revenue Service (IRS) for enforcement activities related to the determination and collection of taxes, for operations support for taxpayer services and enforcement activities, and for a task force to research options for a free, direct electronic filing (e-filing) tax return system. The bill also rescinds unobligated funds that were provided by the Inflation Reduction Act of 2022 for expenses of the Treasury Inspector General for Tax Administration, Office of Tax Policy, U.S. Tax Court, and offices within the Department of the Treasury that provide oversight and support for the IRS.
Action Timeline
2025-01-03
Referred to the House Committee on Ways and Means.
2025-01-03
Introduced in House
2025-01-03
Introduced in House
Frequently Asked Questions
Did HR.196 pass?
HR.196 is still alive. Current stage: COMMITTEE. Pass likelihood: 42%.
What does HR.196 do?
Family and Small Business Taxpayer Protection Act This bill rescinds unobligated funds that were provided by the Inflation Reduction Act of 2022 to the Internal Revenue Service (IRS) for enforcement activities related to the determination and collection of taxes, for operations support for taxpayer services and enforcement activities, and for a task force to research options for a free, direct electronic filing (e-filing) tax return system. The bill also rescinds unobligated funds that were provided by the Inflation Reduction Act of 2022 for expenses of the Treasury Inspector General for Tax A…
Who sponsored HR.196?
HR.196 was sponsored by Adrian Smith (R-Nebraska).
Full Bill Text
117 HR 196 IH: Family and Small Business Taxpayer Protection Act U.S. House of Representatives 2025-01-03 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I 119th CONGRESS 1st Session H. R. 196 IN THE HOUSE OF REPRESENTATIVES January 3, 2025 Mr. Smith of Nebraska (for himself, Mr. Moran , Mr. Kelly of Pennsylvania , Ms. Tenney , Mr. Hudson , Ms. Malliotakis , Mrs. Miller of West Virginia , Mr. Crenshaw , Mr. Buchanan , Mr. Meuser , Mr. Finstad , Ms. Salazar , Mr. Grothman , Mrs. Cammack , Mr. Guest , Mr. Higgins of Louisiana , Ms. Van Duyne , Mr. Bacon , Mr. Reschenthaler , Mr. Griffith , Mr. Estes , Mr. Bost , Mr. Moolenaar , Mr. Feenstra , Mr. Stauber , Mrs. Harshbarger , Mr. Murphy , Mr. Langworthy , Mr. Fulcher , Mr. Cline , Ms. Letlow , and Mr. Ellzey ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL 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.
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