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      <constitutionalAuthorityStatementText>&lt;pre&gt;[Congressional Record Volume 171, Number 64 (Wednesday, April 9, 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. KUSTOFF:H.R. 2782.Congress has the power to enact this legislation pursuantto the following:Under Article I, 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 H1563]&lt;/pre&gt;</constitutionalAuthorityStatementText>
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        <title>Small Business Taxpayer Bill of Rights Act of 2025</title>
        <congress>119</congress>
        <number>1386</number>
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          <text>Read twice and referred to the Committee on Finance.</text>
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        <text>Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Government 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>
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        <text>Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Government 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>
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        <fullName>Rep. Kustoff, David [R-TN-8]</fullName>
        <firstName>David</firstName>
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        <state>TN</state>
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      <name>Taxation</name>
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      <policyArea>
        <name>Taxation</name>
        <updateDate>2025-05-12T13:36:57Z</updateDate>
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    <title>Small Business Taxpayer Bill of Rights Act of 2025</title>
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        <title>Small Business Taxpayer Bill of Rights Act of 2025</title>
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        <title>To provide a taxpayer bill of rights for small businesses.</title>
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    <latestAction>
      <actionDate>2025-04-09</actionDate>
      <text>Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Government 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>
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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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