[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 398 Introduced in Senate (IS)]

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118th CONGRESS
  1st Session
                                 S. 398

 To prevent the use of additional Internal Revenue Service funds from 
being used for audits of taxpayers with taxable incomes below $400,000 
 in order to protect low- and middle-income earning American taxpayers 
   from an onslaught of audits from an army of new Internal Revenue 
 Service auditors funded by an unprecedented, nearly $80,000,000,000, 
                         infusion of new funds.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           February 14, 2023

Mr. Crapo (for himself, Mr. Grassley, Mr. Cornyn, Mr. Thune, Mr. Scott 
of South Carolina, Mr. Cassidy, Mr. Lankford, Mr. Young, Mr. Barrasso, 
 Mrs. Blackburn, and Mr. Johnson) introduced the following bill; which 
        was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To prevent the use of additional Internal Revenue Service funds from 
being used for audits of taxpayers with taxable incomes below $400,000 
 in order to protect low- and middle-income earning American taxpayers 
   from an onslaught of audits from an army of new Internal Revenue 
 Service auditors funded by an unprecedented, nearly $80,000,000,000, 
                         infusion of new funds.

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

SECTION 1. LIMITATIONS RELATED TO THE INTERNAL REVENUE SERVICE.

    (a) In General.--Section 10301 of Public Law 117-169 is amended--
            (1) by striking ``In General.--'' and inserting ``(a) In 
        General.--'', and
            (2) by adding at the end the following:
    ``(b) Limitations Related to the Internal Revenue Service.--None of 
the funds appropriated under subsection (a)(1) may be used to audit 
taxpayers with taxable incomes below $400,000.''.
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