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    <number>196</number>
    <updateDate>2025-08-27T08:05:25Z</updateDate>
    <updateDateIncludingText>2025-08-27T08:05:25Z</updateDateIncludingText>
    <originChamber>House</originChamber>
    <originChamberCode>H</originChamberCode>
    <type>HR</type>
    <introducedDate>2025-01-03</introducedDate>
    <congress>119</congress>
    <legislationUrl>https://www.congress.gov/bill/119th-congress/house-bill/196</legislationUrl>
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      <constitutionalAuthorityStatementText>&lt;pre&gt;[Congressional Record Volume 171, Number 1 (Friday, January 3, 2025)][House]From the Congressional Record Online through the Government Publishing Office [&lt;a href="https://www.gpo.gov"&gt;www.gpo.gov&lt;/a&gt;]By Mr. SMITH of Nebraska:H.R. 196.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 8, Clause 1The single subject of this legislation is:Rescission of certain appropriated funds[Page H42]&lt;/pre&gt;</constitutionalAuthorityStatementText>
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        <fullName>Rep. Smith, Adrian [R-NE-3]</fullName>
        <firstName>Adrian</firstName>
        <lastName>Smith</lastName>
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        <fullName>Rep. Moran, Nathaniel [R-TX-1]</fullName>
        <firstName>Nathaniel</firstName>
        <lastName>Moran</lastName>
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        <fullName>Rep. Kelly, Mike [R-PA-16]</fullName>
        <firstName>Mike</firstName>
        <lastName>Kelly</lastName>
        <party>R</party>
        <state>PA</state>
        <district>16</district>
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        <fullName>Rep. Tenney, Claudia [R-NY-24]</fullName>
        <firstName>Claudia</firstName>
        <lastName>Tenney</lastName>
        <party>R</party>
        <state>NY</state>
        <district>24</district>
        <sponsorshipDate>2025-01-03</sponsorshipDate>
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        <fullName>Rep. Hudson, Richard [R-NC-9]</fullName>
        <firstName>Richard</firstName>
        <lastName>Hudson</lastName>
        <party>R</party>
        <state>NC</state>
        <district>9</district>
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        <fullName>Rep. Malliotakis, Nicole [R-NY-11]</fullName>
        <firstName>Nicole</firstName>
        <lastName>Malliotakis</lastName>
        <party>R</party>
        <state>NY</state>
        <district>11</district>
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        <fullName>Rep. Miller, Carol D. [R-WV-1]</fullName>
        <firstName>Carol</firstName>
        <lastName>Miller</lastName>
        <party>R</party>
        <state>WV</state>
        <middleName>D.</middleName>
        <district>1</district>
        <sponsorshipDate>2025-01-03</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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      <item>
        <bioguideId>C001120</bioguideId>
        <fullName>Rep. Crenshaw, Dan [R-TX-2]</fullName>
        <firstName>Dan</firstName>
        <lastName>Crenshaw</lastName>
        <party>R</party>
        <state>TX</state>
        <district>2</district>
        <sponsorshipDate>2025-01-03</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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      <item>
        <bioguideId>B001260</bioguideId>
        <fullName>Rep. Buchanan, Vern [R-FL-16]</fullName>
        <firstName>Vern</firstName>
        <lastName>Buchanan</lastName>
        <party>R</party>
        <state>FL</state>
        <district>16</district>
        <sponsorshipDate>2025-01-03</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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      <item>
        <bioguideId>M001204</bioguideId>
        <fullName>Rep. Meuser, Daniel [R-PA-9]</fullName>
        <firstName>Daniel</firstName>
        <lastName>Meuser</lastName>
        <party>R</party>
        <state>PA</state>
        <district>9</district>
        <sponsorshipDate>2025-01-03</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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        <fullName>Rep. Finstad, Brad [R-MN-1]</fullName>
        <firstName>Brad</firstName>
        <lastName>Finstad</lastName>
        <party>R</party>
        <state>MN</state>
        <district>1</district>
        <sponsorshipDate>2025-01-03</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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        <bioguideId>S000168</bioguideId>
        <fullName>Rep. Salazar, Maria Elvira [R-FL-27]</fullName>
        <firstName>Maria</firstName>
        <lastName>Salazar</lastName>
        <party>R</party>
        <state>FL</state>
        <middleName>Elvira</middleName>
        <district>27</district>
        <sponsorshipDate>2025-01-03</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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      <item>
        <bioguideId>G000576</bioguideId>
        <fullName>Rep. Grothman, Glenn [R-WI-6]</fullName>
        <firstName>Glenn</firstName>
        <lastName>Grothman</lastName>
        <party>R</party>
        <state>WI</state>
        <district>6</district>
        <sponsorshipDate>2025-01-03</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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        <bioguideId>C001039</bioguideId>
        <fullName>Rep. Cammack, Kat [R-FL-3]</fullName>
        <firstName>Kat</firstName>
        <lastName>Cammack</lastName>
        <party>R</party>
        <state>FL</state>
        <district>3</district>
        <sponsorshipDate>2025-01-03</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>G000591</bioguideId>
        <fullName>Rep. Guest, Michael [R-MS-3]</fullName>
        <firstName>Michael</firstName>
        <lastName>Guest</lastName>
        <party>R</party>
        <state>MS</state>
        <district>3</district>
        <sponsorshipDate>2025-01-03</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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      <item>
        <bioguideId>H001077</bioguideId>
        <fullName>Rep. Higgins, Clay [R-LA-3]</fullName>
        <firstName>Clay</firstName>
        <lastName>Higgins</lastName>
        <party>R</party>
        <state>LA</state>
        <district>3</district>
        <sponsorshipDate>2025-01-03</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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        <bioguideId>V000134</bioguideId>
        <fullName>Rep. Van Duyne, Beth [R-TX-24]</fullName>
        <firstName>Beth</firstName>
        <lastName>Van Duyne</lastName>
        <party>R</party>
        <state>TX</state>
        <district>24</district>
        <sponsorshipDate>2025-01-03</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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      <item>
        <bioguideId>B001298</bioguideId>
        <fullName>Rep. Bacon, Don [R-NE-2]</fullName>
        <firstName>Don</firstName>
        <lastName>Bacon</lastName>
        <party>R</party>
        <state>NE</state>
        <district>2</district>
        <sponsorshipDate>2025-01-03</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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      <item>
        <bioguideId>R000610</bioguideId>
        <fullName>Rep. Reschenthaler, Guy [R-PA-14]</fullName>
        <firstName>Guy</firstName>
        <lastName>Reschenthaler</lastName>
        <party>R</party>
        <state>PA</state>
        <district>14</district>
        <sponsorshipDate>2025-01-03</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>G000568</bioguideId>
        <fullName>Rep. Griffith, H. Morgan [R-VA-9]</fullName>
        <firstName>H.</firstName>
        <lastName>Griffith</lastName>
        <party>R</party>
        <state>VA</state>
        <middleName>Morgan</middleName>
        <district>9</district>
        <sponsorshipDate>2025-01-03</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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      <item>
        <bioguideId>E000298</bioguideId>
        <fullName>Rep. Estes, Ron [R-KS-4]</fullName>
        <firstName>Ron</firstName>
        <lastName>Estes</lastName>
        <party>R</party>
        <state>KS</state>
        <district>4</district>
        <sponsorshipDate>2025-01-03</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>B001295</bioguideId>
        <fullName>Rep. Bost, Mike [R-IL-12]</fullName>
        <firstName>Mike</firstName>
        <lastName>Bost</lastName>
        <party>R</party>
        <state>IL</state>
        <district>12</district>
        <sponsorshipDate>2025-01-03</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>M001194</bioguideId>
        <fullName>Rep. Moolenaar, John R. [R-MI-2]</fullName>
        <firstName>John</firstName>
        <lastName>Moolenaar</lastName>
        <party>R</party>
        <state>MI</state>
        <middleName>R.</middleName>
        <district>2</district>
        <sponsorshipDate>2025-01-03</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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        <bioguideId>F000446</bioguideId>
        <fullName>Rep. Feenstra, Randy [R-IA-4]</fullName>
        <firstName>Randy</firstName>
        <lastName>Feenstra</lastName>
        <party>R</party>
        <state>IA</state>
        <district>4</district>
        <sponsorshipDate>2025-01-03</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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        <bioguideId>S001212</bioguideId>
        <fullName>Rep. Stauber, Pete [R-MN-8]</fullName>
        <firstName>Pete</firstName>
        <lastName>Stauber</lastName>
        <party>R</party>
        <state>MN</state>
        <district>8</district>
        <sponsorshipDate>2025-01-03</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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        <bioguideId>H001086</bioguideId>
        <fullName>Rep. Harshbarger, Diana [R-TN-1]</fullName>
        <firstName>Diana</firstName>
        <lastName>Harshbarger</lastName>
        <party>R</party>
        <state>TN</state>
        <district>1</district>
        <sponsorshipDate>2025-01-03</sponsorshipDate>
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      </item>
      <item>
        <bioguideId>M001210</bioguideId>
        <fullName>Rep. Murphy, Gregory F. [R-NC-3]</fullName>
        <firstName>Gregory</firstName>
        <lastName>Murphy</lastName>
        <party>R</party>
        <state>NC</state>
        <middleName>F.</middleName>
        <district>3</district>
        <sponsorshipDate>2025-01-03</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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        <bioguideId>L000600</bioguideId>
        <fullName>Rep. Langworthy, Nicholas A. [R-NY-23]</fullName>
        <firstName>Nicholas</firstName>
        <lastName>Langworthy</lastName>
        <party>R</party>
        <state>NY</state>
        <middleName>A.</middleName>
        <district>23</district>
        <sponsorshipDate>2025-01-03</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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      <item>
        <bioguideId>F000469</bioguideId>
        <fullName>Rep. Fulcher, Russ [R-ID-1]</fullName>
        <firstName>Russ</firstName>
        <lastName>Fulcher</lastName>
        <party>R</party>
        <state>ID</state>
        <district>1</district>
        <sponsorshipDate>2025-01-03</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
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        <bioguideId>C001118</bioguideId>
        <fullName>Rep. Cline, Ben [R-VA-6]</fullName>
        <firstName>Ben</firstName>
        <lastName>Cline</lastName>
        <party>R</party>
        <state>VA</state>
        <district>6</district>
        <sponsorshipDate>2025-01-03</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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        <bioguideId>L000595</bioguideId>
        <fullName>Rep. Letlow, Julia [R-LA-5]</fullName>
        <firstName>Julia</firstName>
        <lastName>Letlow</lastName>
        <party>R</party>
        <state>LA</state>
        <district>5</district>
        <sponsorshipDate>2025-01-03</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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        <bioguideId>E000071</bioguideId>
        <fullName>Rep. Ellzey, Jake [R-TX-6]</fullName>
        <firstName>Jake</firstName>
        <lastName>Ellzey</lastName>
        <party>R</party>
        <state>TX</state>
        <district>6</district>
        <sponsorshipDate>2025-01-03</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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        <bioguideId>N000193</bioguideId>
        <fullName>Rep. Nunn, Zachary [R-IA-3]</fullName>
        <firstName>Zachary</firstName>
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        <party>R</party>
        <state>IA</state>
        <district>3</district>
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        <bioguideId>L000585</bioguideId>
        <fullName>Rep. LaHood, Darin [R-IL-16]</fullName>
        <firstName>Darin</firstName>
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        <bioguideId>G000597</bioguideId>
        <fullName>Rep. Garbarino, Andrew R. [R-NY-2]</fullName>
        <firstName>Andrew</firstName>
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        <state>NY</state>
        <middleName>R.</middleName>
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        <bioguideId>S001196</bioguideId>
        <fullName>Rep. Stefanik, Elise M. [R-NY-21]</fullName>
        <firstName>Elise</firstName>
        <lastName>Stefanik</lastName>
        <party>R</party>
        <state>NY</state>
        <middleName>M.</middleName>
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        <sponsorshipDate>2025-04-07</sponsorshipDate>
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      <item>
        <bioguideId>H001091</bioguideId>
        <fullName>Rep. Hinson, Ashley [R-IA-2]</fullName>
        <firstName>Ashley</firstName>
        <lastName>Hinson</lastName>
        <party>R</party>
        <state>IA</state>
        <district>2</district>
        <sponsorshipDate>2025-08-26</sponsorshipDate>
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    <policyArea>
      <name>Taxation</name>
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    <subjects>
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      <policyArea>
        <name>Taxation</name>
        <updateDate>2025-02-14T16:40:56Z</updateDate>
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    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2025-01-03</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2025-02-21T19:14:42Z</updateDate>
        <cdata>
          <text>&lt;p&gt;&lt;strong&gt;Family and Small Business Taxpayer Protection Act &lt;/strong&gt;&lt;/p&gt;&lt;p&gt;This bill rescinds unobligated funds that were provided by the Inflation Reduction Act of 2022 to the Internal Revenue Service (IRS) for enforcement activities related to the determination and collection of taxes, for operations support for taxpayer services and enforcement activities, and for a task force to research options for a free, direct electronic filing (e-filing) tax return system.&amp;nbsp;&lt;/p&gt;&lt;p&gt;The bill also rescinds unobligated funds that were provided by the Inflation Reduction Act of 2022 for expenses of the&lt;/p&gt;&lt;ul&gt;&lt;li&gt;Treasury Inspector General for Tax Administration,&lt;/li&gt;&lt;li&gt;Office of Tax Policy,&lt;/li&gt;&lt;li&gt;U.S. Tax Court, and&lt;/li&gt;&lt;li&gt;offices within the Department of the Treasury that provide oversight and support for the IRS. &lt;/li&gt;&lt;/ul&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;</text>
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    <title>Family and Small Business Taxpayer Protection Act</title>
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        <titleTypeCode>45</titleTypeCode>
        <title>Family and Small Business Taxpayer Protection Act</title>
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        <title>To rescind certain balances made available to the Internal Revenue Service.</title>
        <updateDate>2025-02-06T23:33:17Z</updateDate>
        <billTextVersionName>Introduced in House</billTextVersionName>
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        <date>2025-01-03T05:00:00Z</date>
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    <latestAction>
      <actionDate>2025-01-03</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
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    <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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