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    <number>898</number>
    <updateDate>2024-07-24T15:23:17Z</updateDate>
    <updateDateIncludingText>2024-07-24T15:23:17Z</updateDateIncludingText>
    <originChamber>Senate</originChamber>
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    <introducedDate>2023-03-21</introducedDate>
    <congress>118</congress>
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        <chamber>Senate</chamber>
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            <name>Referred to</name>
            <date>2023-03-21T20:41:16Z</date>
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        <actionDate>2023-03-21</actionDate>
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            <name>Finance Committee</name>
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        <sourceSystem>
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        <text>Read twice and referred to the Committee on Finance. (text: CR S861-862)</text>
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        <actionDate>2023-03-21</actionDate>
        <text>Introduced in Senate</text>
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        <actionCode>10000</actionCode>
        <sourceSystem>
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          <name>Library of Congress</name>
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        <bioguideId>T000250</bioguideId>
        <fullName>Sen. Thune, John [R-SD]</fullName>
        <firstName>John</firstName>
        <lastName>Thune</lastName>
        <party>R</party>
        <state>SD</state>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <cosponsors>
      <item>
        <bioguideId>B001243</bioguideId>
        <fullName>Sen. Blackburn, Marsha [R-TN]</fullName>
        <firstName>Marsha</firstName>
        <lastName>Blackburn</lastName>
        <party>R</party>
        <state>TN</state>
        <sponsorshipDate>2023-03-21</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>C001075</bioguideId>
        <fullName>Sen. Cassidy, Bill [R-LA]</fullName>
        <firstName>Bill</firstName>
        <lastName>Cassidy</lastName>
        <party>R</party>
        <state>LA</state>
        <sponsorshipDate>2023-03-21</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>C000880</bioguideId>
        <fullName>Sen. Crapo, Mike [R-ID]</fullName>
        <firstName>Mike</firstName>
        <lastName>Crapo</lastName>
        <party>R</party>
        <state>ID</state>
        <sponsorshipDate>2023-03-21</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>D000618</bioguideId>
        <fullName>Sen. Daines, Steve [R-MT]</fullName>
        <firstName>Steve</firstName>
        <lastName>Daines</lastName>
        <party>R</party>
        <state>MT</state>
        <sponsorshipDate>2023-03-21</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>L000575</bioguideId>
        <fullName>Sen. Lankford, James [R-OK]</fullName>
        <firstName>James</firstName>
        <lastName>Lankford</lastName>
        <party>R</party>
        <state>OK</state>
        <sponsorshipDate>2023-03-21</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>T000476</bioguideId>
        <fullName>Sen. Tillis, Thomas [R-NC]</fullName>
        <firstName>Thomas</firstName>
        <lastName>Tillis</lastName>
        <party>R</party>
        <state>NC</state>
        <middleName>Roland</middleName>
        <sponsorshipDate>2023-03-21</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
    </cosponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects/>
      <policyArea>
        <name>Taxation</name>
        <updateDate>2023-04-06T14:00:42Z</updateDate>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2023-03-21</actionDate>
        <actionDesc>Introduced in Senate</actionDesc>
        <updateDate>2023-04-10T19:12:09Z</updateDate>
        <text><![CDATA[ <p> <strong>Merchant Category Code Neutrality Act </strong></p> <p>This bill prohibits the Internal Revenue Service from auditing a taxpayer based primarily on the Merchant Category Codes, or other similar codes, used to classify the goods or services provided by the taxpayer's business. The bill defines <em>Merchant Category Code</em> to mean classification codes assigned by payment card organizations to merchants or payees that accept their payment cards to classify the goods or services provided or furnished by a merchant or payee.</p>]]></text>
      </summary>
    </summaries>
    <title>Merchant Category Code Neutrality Act</title>
    <titles>
      <item>
        <titleType>Display Title</titleType>
        <titleTypeCode>45</titleTypeCode>
        <title>Merchant Category Code Neutrality Act</title>
        <updateDate>2024-07-24T15:23:17Z</updateDate>
      </item>
      <item>
        <titleType>Short Title(s) as Introduced</titleType>
        <titleTypeCode>101</titleTypeCode>
        <title>Merchant Category Code Neutrality Act</title>
        <updateDate>2024-05-24T13:41:36Z</updateDate>
        <billTextVersionName>Introduced in Senate</billTextVersionName>
        <billTextVersionCode>IS</billTextVersionCode>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <titleTypeCode>6</titleTypeCode>
        <title>A bill to amend the Internal Revenue Code of 1986 to prohibit audits based on Merchant Category Codes.</title>
        <updateDate>2023-04-04T03:28:45Z</updateDate>
        <billTextVersionName>Introduced in Senate</billTextVersionName>
        <billTextVersionCode>IS</billTextVersionCode>
      </item>
    </titles>
    <textVersions>
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        <type>Introduced in Senate</type>
        <date>2023-03-21T04:00:00Z</date>
        <formats>
          <item>
            <url>https://www.govinfo.gov/content/pkg/BILLS-118s898is/xml/BILLS-118s898is.xml</url>
          </item>
        </formats>
      </item>
    </textVersions>
    <latestAction>
      <actionDate>2023-03-21</actionDate>
      <text>Read twice and referred to the Committee on Finance. (text: CR S861-862)</text>
    </latestAction>
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    <dc:language>EN</dc:language>
    <dc:rights>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.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>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.</dc:description>
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