3.0.0 2681 2026-01-09T22:44:58Z 2026-01-09T22:44:58Z House H HR 2023-04-18 118 https://www.congress.gov/bill/118th-congress/house-bill/2681 <pre>[Congressional Record Volume 169, Number 64 (Tuesday, April 18, 2023)][House]From the Congressional Record Online through the Government Publishing Office [<a href="https://www.gpo.gov">www.gpo.gov</a>]By Mr. KUSTOFF:H.R. 2681.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.The single subject of this legislation is:This bill modifies certain tax enforcement procedures andrequirements that affect small businesses and othertaxpayers.[Page H1847]</pre> hsgo00 Oversight and Government Reform Committee House Standing Referred To 2023-04-18T14:02:00Z hswm00 Ways and Means Committee House Standing Referred To 2023-04-18T14:01:50Z 118 1177 S 2023-04-18 Read twice and referred to the Committee on Finance. Identical bill CRS 2023-04-18 Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Accountability, 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 Government Reform Committee 2023-04-18 Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Accountability, 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 2023-04-18 Introduced in House IntroReferral Intro-H 9 Library of Congress 2023-04-18 Introduced in House IntroReferral 1000 9 Library of Congress K000392 Rep. Kustoff, David [R-TN-8] David Kustoff R TN 8 N Taxation Accounting and auditing 2023-05-01T17:15:16Z Administrative remedies 2023-05-01T17:15:16Z Alternative dispute resolution, mediation, arbitration 2023-05-01T17:15:16Z Civil actions and liability 2023-05-01T17:15:16Z Department of the Treasury 2023-05-01T17:15:16Z Economic performance and conditions 2023-05-01T17:15:16Z Government employee pay, benefits, personnel management 2023-05-01T17:15:16Z Government ethics and transparency, public corruption 2023-05-01T17:15:16Z Government studies and investigations 2023-05-01T17:15:16Z Housing finance and home ownership 2023-05-01T17:15:16Z Income tax deductions 2023-05-01T17:15:16Z Inflation and prices 2023-05-01T17:15:17Z Internal Revenue Service (IRS) 2023-05-01T17:15:17Z Legal fees and court costs 2023-05-01T17:15:17Z Small business 2023-05-01T17:15:17Z Tax administration and collection, taxpayers 2023-05-01T17:15:17Z Tax-exempt organizations 2023-05-01T17:15:17Z User charges and fees 2023-05-01T17:15:17Z Taxation 2023-04-27T18:31:05Z

00 2023-04-18 Introduced in House 2023-05-04T15:55:13Z <p><b>Small Business Taxpayer Bill of Rights Act of 2023</b></p> <p>This bill modifies various tax enforcement procedures and requirements that affect small businesses and other taxpayers. </p> <p>The bill modifies requirements regarding</p> <ul> <li> awarding costs and fees to small businesses for administrative and court proceedings, </li> <li> the amounts of damages and penalties that are allowed for violating various tax laws, </li> <li> dispute resolution and appeal procedures, </li> <li> enforcing liens against principal residences, </li> <li> terminating Internal Revenue Service (IRS) employees for misconduct, </li> <li> reviews by the Department of the Treasury Inspector General for Tax Administration, and </li> <li> the release of an IRS levy due to economic hardship for business taxpayers. </li> </ul> <p>The bill also</p> <ul> <li> allows a tax deduction for a portion of a taxpayer's expenses for certain audits,</li> <li> 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,</li> <li> establishes a 10-year term for the National Taxpayer Advocate, and </li> <li> repeals the requirement to submit a partial payment with an offer-in-compromise to settle a tax liability.</li> </ul>

Display Title 45 2024-07-24T15:22:38Z Short Title(s) as Introduced 101 2024-05-24T13:40:49Z Introduced in House IH Official Title as Introduced 6 2024-03-18T20:37:44Z Introduced in House IH Introduced in House 2023-04-18T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-118hr2681ih/xml/BILLS-118hr2681ih.xml 2023-04-18 Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Accountability, 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.