H.R. 23 - Family and Small Business Taxpayer Protection Act

118TH CONGRESS

1ST SESSION

H.R. 23

To rescind certain balances made available to the Internal Revenue Service.

IN THE HOUSE OF REPRESENTATIVES

M__. _____ introduced the following bill; which was referred to the Committee on _____

A BILL

To rescind certain balances made available to the Internal Revenue Service.

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 "Family and Small Business Taxpayer Protection Act".

SEC. 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), 11. (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Law 117-169 (commonly known as the "Inflation Reduction Act of 2022") as of the date of the enactment of this Act are rescinded.