3.0.0 1300 2025-12-05T08:57:58Z 2025-12-05T08:57:58Z House H HR 2023-03-01 118 https://www.congress.gov/bill/118th-congress/house-bill/1300 <pre>[Congressional Record Volume 169, Number 39 (Wednesday, March 1, 2023)][House]From the Congressional Record Online through the Government Publishing Office [<a href="https://www.gpo.gov">www.gpo.gov</a>]By Mr. KELLY of Pennsylvania:H.R. 1300.=========================== NOTE ===========================On page H1051, March 1, 2023, the following appeared: By Mr.KELLY: H.R. 1300.The online version has been corrected to read: By Mr. KELLY ofPennsylvania: H.R. 1300.========================= END NOTE =========================Congress has the power to enact this legislation pursuantto the following:Article I Section 8 of the United States Constitution.The single subject of this legislation is:To amend the Internal Revenue Code of 1986 to modify andreform rules relating to investigations and whistleblowers,and for other purposes.[Page H1051]</pre> hsbu00 Budget Committee House Standing Referred To 2023-03-01T14:04:50Z hswm00 Ways and Means Committee House Standing Referred To 2023-03-01T14:04:45Z 118 625 S 2023-03-02 Read twice and referred to the Committee on Finance. Related bill CRS 118 1336 HR 2023-03-03 Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, 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. Related bill CRS 2023-03-01 Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, 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 hsbu00 Budget Committee 2023-03-01 Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, 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 2023-03-01 Introduced in House IntroReferral Intro-H 9 Library of Congress 2023-03-01 Introduced in House IntroReferral 1000 9 Library of Congress K000376 Rep. Kelly, Mike [R-PA-16] Mike Kelly R PA 16 N Taxation Taxation 2023-03-20T20:45:38Z

00 2023-03-01 Introduced in House 2023-03-22T18:20:17Z <p><strong>IRS Whistleblower Program Improvement Act of 2023</strong></p> <p>This bill modifies provisions of the Internal Revenue Code relating to whistleblower protections. Specifically, the bill</p> <ul> <li>revises the standard for review of whistleblower awards in the Tax Court to require a<em> de novo</em> review standard (currently, the standard is abuse of discretion); </li> <li>exempts whistleblower awards from reductions due to budget sequestration; </li> <li>allows whistleblowers anonymity in proceedings before the Tax Court;</li> <li>modifies the Internal Revenue Service (IRS) whistleblower report to require inclusion of a list and description of the top 10 tax avoidance schemes disclosed by whistleblowers;</li> <li>requires the IRS to pay interest on whistleblower awards if not paid within one year of receipt of proceeds collected from whistleblower disclosures; and </li> <li>allows payment of the attorney fees of whistleblowers regardless of whether the whistleblower award was paid through the mandatory or the discretionary whistleblower award program.</li></ul>

Display Title 45 2024-07-24T15:23:31Z Short Title(s) as Introduced 101 2024-05-24T13:41:57Z Introduced in House IH Official Title as Introduced 6 2024-03-18T20:24:08Z Introduced in House IH Introduced in House 2023-03-01T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-118hr1300ih/xml/BILLS-118hr1300ih.xml 2023-03-01 Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, 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 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. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.