[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 23 Placed on Calendar Senate (PCS)]

<DOC>





                                                         Calendar No. 1
118th CONGRESS
  1st Session
                                 H. R. 23


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

             January 23 (legislative day, January 3), 2023

                     Received; read the first time

                            January 25, 2023

            Read the second time and placed on the calendar

_______________________________________________________________________

                                 AN ACT


 
  To rescind certain balances made available to the Internal Revenue 
                                Service.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Family and Small Business Taxpayer 
Protection Act''.

SEC. 2. RESCISSION OF CERTAIN BALANCES MADE AVAILABLE TO THE INTERNAL 
              REVENUE SERVICE.

    The unobligated balances of amounts appropriated or otherwise made 
available for activities of the Internal Revenue Service by paragraphs 
(1)(A)(ii), (1)(A)(iii), (1)(B), (2), (3), (4), and (5) of section 
10301 of Public Law 117-169 (commonly known as the ``Inflation 
Reduction Act of 2022'') as of the date of the enactment of this Act 
are rescinded.

            Passed the House of Representatives January 9, 2023.

            Attest:

                                             CHERYL L. JOHNSON,

                                                                 Clerk.
                                                         Calendar No. 1

118th CONGRESS

  1st Session

                                H. R. 23

_______________________________________________________________________

                                 AN ACT

  To rescind certain balances made available to the Internal Revenue 
                                Service.

_______________________________________________________________________

                            January 25, 2023

            Read the second time and placed on the calendar