3.0.0
7033
2023-05-01T17:15:17Z
2023-05-01T17:15:17Z
House
HR
2022-03-09
117
[Congressional Record Volume 168, Number 42 (Wednesday, March 9, 2022)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. KUSTOFF:H.R. 7033.Congress has the power to enact this legislation pursuantto the following:Under Article 1, Section 8, the Necessary and ProperClause. Congress shall have power to make all laws whichshall be necessary and proper for carrying into Execution theforegoing powers and all Powers vested by this Constitutionin the Government of the United States, or in any Departmentof Officer thereof.[Page H1424]
- hsgo00
Oversight and Accountability Committee
House
Standing
  - Referred to
2022-03-09T14:01:40Z
- hswm00
Ways and Means Committee
House
Standing
  - Referred to
2022-03-09T14:01:35Z

- Small Business Taxpayer Bill of Rights Act of 2021
117
1656
S
2021-05-17
Read twice and referred to the Committee on Finance.
  - Related bill
CRS
- 2022-03-09
Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Reform, 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.
IntroReferral
H11100
2
House floor actions
  - hsgo00
Oversight and Accountability Committee
- 2022-03-09
Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Reform, 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.
IntroReferral
H11100
2
House floor actions
  - hswm00
Ways and Means Committee
- 2022-03-09
Introduced in House
IntroReferral
Intro-H
9
Library of Congress
- 2022-03-09
Introduced in House
IntroReferral
1000
9
Library of Congress
- K000392
Rep. Kustoff, David [R-TN-8]
David
Kustoff
R
TN
8
N
- B001305
Rep. Budd, Ted [R-NC-13]
Ted
Budd
R
NC
13
2022-05-17
False
- V000134
Rep. Van Duyne, Beth [R-TX-24]
Beth
Van Duyne
R
TX
24
2022-05-17
False
- D000032
Rep. Donalds, Byron [R-FL-19]
Byron
Donalds
R
FL
19
2022-06-14
False
Taxation
- Accounting and auditing
- Administrative remedies
- Alternative dispute resolution, mediation, arbitration
- Civil actions and liability
- Department of the Treasury
- Economic performance and conditions
- Government employee pay, benefits, personnel management
- Government ethics and transparency, public corruption
- Government studies and investigations
- Housing finance and home ownership
- Income tax deductions
- Inflation and prices
- Internal Revenue Service (IRS)
- Legal fees and court costs
- Small business
- Tax administration and collection, taxpayers
- Tax-exempt organizations
- User charges and fees
Taxation
00
2022-03-09
Introduced in House
2022-04-26T19:49:28Z
Small Business Taxpayer Bill of Rights Act of 2022
This bill modifies various tax enforcement procedures and requirements that affect small businesses and other taxpayers.
The bill modifies requirements regarding
- awarding costs and fees to small businesses for administrative and court proceedings,
- the amounts of damages and penalties that are allowed for violating various tax laws,
- dispute resolution and appeal procedures,
- enforcing liens against principal residences,
- terminating Internal Revenue Service (IRS) employees for misconduct,
- reviews by the Department of the Treasury Inspector General for Tax Administration, and
- the release of an IRS levy due to economic hardship for business taxpayers.
The bill also
- allows a tax deduction for a portion of a taxpayer's expenses for certain audits,
- prohibits ex parte communications between officers in the IRS Independent Office of Appeals and other IRS employees with respect to matters pending before the officers,
- establishes a 10-year term for the National Taxpayer Advocate, and
- repeals the requirement to submit a partial payment with an offer-in-compromise to settle a tax liability.

Small Business Taxpayer Bill of Rights Act of 2022
- Display Title

Small Business Taxpayer Bill of Rights Act of 2022
- Short Title(s) as Introduced

Small Business Taxpayer Bill of Rights Act of 2022
Introduced in House
IH
- Official Title as Introduced

To provide a taxpayer bill of rights for small businesses.
Introduced in House
IH
- Introduced in House
2022-03-09T05:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-117hr7033ih/xml/BILLS-117hr7033ih.xml
2022-03-09
Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Reform, 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.
text/xml
EN
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