[Congressional Record Volume 168, Number 147 (Tuesday, September 13, 2022)]
[Senate]
[Pages S4577-S4578]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. THUNE (for himself and Ms. Collins):
  S. 4832. A bill to temporarily prohibit the hiring of additional 
Internal Revenue Service employees until a certain level of taxpayer 
services have improved, and for other purposes; to the Committee on 
Finance.
  Mr. THUNE. Mr. President, I ask unanimous consent that the text of 
the bill be printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

[[Page S4578]]

  


                                S. 4832

       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 ``Increase Reliable Services 
     Now Act''.

     SEC. 2. TEMPORARY PROHIBITION ON ADDITIONAL TAX ENFORCEMENT 
                   PERSONNEL.

       (a) In General.--Notwithstanding any other provisions of 
     law, the Internal Revenue Service may not hire any person for 
     the purpose of conducting enforcement activities during the 
     period beginning on the date of the enactment of this Act and 
     ending on the first date after such date on which--
       (1) the Internal Revenue Service has maintained, for 6 
     consecutive months--
       (A) a level of service for accounts management phone lines 
     of not less than 70 percent; and
       (B) an average speed of answering calls in 5 minutes or 
     less; and
       (2) not less than 90 percent of the regular employees of 
     the Internal Revenue Service perform work in person at their 
     job sites.
       (b) Enforcement Activities.--For purposes of this section, 
     the term ``enforcement activities'' means activities 
     described in section 10301(a)(1)(A)(ii) of Public Law 117-
     169.

     SEC. 3. PROHIBITION ON USE OF ADDITIONAL INTERNAL REVENUE 
                   SERVICE FUNDS FOR TAXPAYER AUDITS.

       Section 10301(a)(1)((A)(ii) of Public Law 117-169 is 
     amended by inserting before the period at the end the 
     following: ``: Provided further, That the Internal Revenue 
     Service shall not audit taxpayers with taxable incomes below 
     $400,000 at a greater rate than such taxpayers were audited 
     for the most recent taxable year beginning before the date of 
     the enactment of this Act''.

     SEC. 4. TEMPORARY PROHIBITION ON INTERNAL REVENUE SERVICE 
                   HIRING.

       (a) In General.--Notwithstanding any other provisions of 
     law, the Internal Revenue Service may not hire any person 
     (other than for activities related to return processing and 
     call center operations) during the period beginning on the 
     date of the enactment of this Act and ending on the first 
     date after such date on which the Internal Revenue Service 
     meets the requirements of subsection (b).
       (b) Requirements.--The requirements specified in this 
     subsection are the following:
       (1) With respect to the processing of taxpayer 
     correspondence, tax forms, and payments, the Internal Revenue 
     Service has a backlog not in excess of 1,000,000 cases.
       (2) With respect to tax returns eligible for a refund, 
     refunds are issued to taxpayers on average within six weeks 
     or less of the receipt of the return.
                                 ______