INTERNAL REVENUE SERVICE

Amendments

Financial services and general Government: making appropriations (H.R. 4664), H5582, H5583, H5584, H5585, H5586, H5587, H5588, H5590, H5591, H5593, H5594, H5595, H5597, H5599, H5600, H5601, H5602, H5603, H5604, H5605, H5606, H5615, H5616, H5617, H5618, H5619, H5620, H5621, H5622, H5623, H5624, H5625, H5626, H5627, H5628, H5629, H5630, H5631, H5632, H5633, H5634, H5635, H5636, H5637, H5638, H5639, H5640, H5641, H5642 [8NO], H5657, H5658, H5659, H5660 [9NO]

——— making appropriations (H.R. 4664), consideration (H. Res. 847), H5489 [7NO]

Articles and editorials

CBO—GOP’s IRS Bill Will Add $114B to Deficit, H929 [28FE]

Effects of Increased Funding for the IRS, H86, H90 [9JA], H2699 [31MY]

GOP Plan To ‘Offset’ Israel Aid With IRS Cuts Would Backfire, Budget Experts Warn, H5238 [2NO]

House GOP’s First Bill—A Misleading Gambit To Protect Interests of Wealthy Tax Cheats, H82 [9JA]

IRS Sets the Record Straight—We’re Going After Tax Evaders, Not Honest Americans, H80 [9JA]

IRS Will Target ‘High-Income’ Tax Evaders With New Funding, Contrary to Social Media Posts, H83 [9JA]

Recover $1.6 Trillion, Modernize Tax Compliance and Assistance, H77–H79 [9JA]

Bills and resolutions

Appropriations: limit funding for business systems modernization (see H.R. 2062), H1629 [29MR]

——— limit funding for enforcement (see H.R. 2060), H1629 [29MR]

——— limit funding for operations support (see H.R. 2061), H1629 [29MR]

——— limit funding for taxpayer services (see H.R. 2059), H1629 [29MR]

——— provide accountability for funding provided under Inflation Reduction Act (see S. 338), S311 [9FE] (see H.R. 888), H822 [9FE]

——— rescind certain amounts appropriated for IRS enforcement and coronavirus relief and authorize such amounts to be redirected to water-related projects (see H.R. 5243), H4191 [18AU]

——— rescind certain balances and redirect them to U.S. Customs and Border Protection (see H.R. 1223), H915 [27FE]

——— rescind certain balances made available to IRS and appropriate such amounts to Dept. of State Passport Office (see H.R. 4810), H3888 [20JY]

——— rescind certain funds appropriated under Inflation Reduction Act (see H.R. 23), H97 [9JA]

——— rescind certain unobligated balances (see H.R. 3673), H2635 [25MY]

——— transfer certain unobligated balances of amounts made available under Inflation Reduction Act to Dept. of Homeland Security to secure southern border (see H.R. 4230), H3069 [21JN]

Armed Forces: transfer funds to Dept. of Defense to increase pay of certain active duty Armed Forces members (see H.R. 161), H104 [9JA]

Broker: clarify definition relative to digital assets (see H.R. 1414), H1149 [7MR]

Dept. of Defense: raise awareness of MilTax program and other tax preparation services available to servicemembers (see H.R. 4631), H3574 [13JY]

Dept. of Homeland Security: reprogram certain IRS funding to improve border security and enforcement (see S. 1312), S1382 [26AP]

Disasters: provide authority to postpone certain tax deadlines by reason of State declared disasters or emergencies (see S. 1815), S1982 [6JN] (see H.R. 3861), H2762 [6JN]

Education: expand uses for 529 education savings accounts and encourage school choice (see S. 3520), S5996 [14DE] (see H.R. 6795), H6983 [14DE]

Employment: temporarily prohibit hiring of additional employees until certain level of taxpayer services have improved (see S. 1337), S1417 [27AP]

Families and domestic relations: clarify that all Internal Revenue Code provisions shall apply to legally married same-sex couples in same manner as other married couples (see S. 2221), S2287 [10JY] (see H.R. 4322), H3140 [23JN]

Federal employees: amend definition of law enforcement officer to include certain positions relative to retirement benefits (see S. 1658), S1704 [17MY] (see H.R. 1322), H1049 [1MR]

——— limit participation of staff in conferences being carried out by Independent Office of Appeals for purposes of resolving taxpayer dispute (see H.R. 6332), H5667 [9NO]

——— lower standard for removing employees who disclose tax return information without authorization (see S. 1051), S1053 [29MR]

——— prohibit hiring of additional employees until Sec. of the Treasury certifies that no IRS employee has seriously delinquent tax debt (see H.R. 203), H105 [9JA]

——— require annual report of Federal employees and retirees with delinquent tax debt (see S. 1011), S999 [28MR]

——— require employees teleworking due to pandemic precautions to return to full-time, in-office work until backlog of 2020 tax returns has been eliminated (see S. 155), S171 [31JA] (see H.R. 360), H238 [13JA] (see H.R. 474), H277 [24JA]

Financial institutions: impose higher tax rate on bonuses and profits from sales of stock by executives employed by failing banks that were closed and for which FDIC has been appointed as conservator or receiver (see S. 800), S772 [14MR] (see H.R. 1654), H1293 [17MR]

——— prohibit implementation of new requirements to report bank account deposits and withdrawals (see S. 453), S426 [15FE] (see H.R. 1010), H838 [14FE]

Financial services and general Government: making appropriations (see S. 2309), S2460 [13JY] (see H.R. 4664), H3639 [17JY]

——— making appropriations (H.R. 4664), consideration (see H. Res. 847), H5465 [6NO]

Firearms: prohibit from providing firearms and ammunition to its employees (see S. 1949), S2071 [13JN] (see H.R. 4436), H3158 [30JN]

Government regulations: prohibit audits based on Merchant Category Codes and require annual report listing total number of audits initiated for each Merchant Category Code (see S. 898), S860 [21MR]

——— require review of tax regulatory actions by Office of Information and Regulatory Affairs (see S. 2981), S4759 [28SE]

Hurricane Ian: treat as qualified disaster for purposes of determining tax treatment of certain disaster-related personal casualty losses (see H.R. 1331), H1049 [1MR]

Inflation Reduction Act: repeal provisions relating to taxpayer subsidies for home electrification (see H.R. 1603), H1286 [14MR]

Insurance: codify guidance relative to treatment of certain services and items for chronic conditions as meeting preventive care deductible safe harbor for high deductible health plans in connection with health savings accounts (see S. 3224), S5338 [2NO] (see H.R. 3800), H2740 [5JN]

——— establish requirements for disclosure of certain information relative to health care sharing ministries (see H.R. 6302), H5651 [8NO]

——— provide alternative manner of furnishing certain health insurance coverage statements to individuals (see S. 3202), S5338 [2NO] (see S. 3227), S5360 [6NO] (see H.R. 3797), H2740 [5JN]

——— streamline and improve employer reporting process relative to health insurance coverage and protect dependent privacy (see S. 3204), S5338 [2NO] (see H.R. 3801), H2740 [5JN]

Labor unions: limit use of taxpayer funded union time for employees (see S. 1053), S1053 [29MR]

National Taxpayer Advocate: clarify ability to hire and consult counsel as appropriate (see S. 1283), S1340 [25AP] (see H.R. 2755), H1907 [20AP]

——— give authority to comment on Dept. of the Treasury regulations (see H.R. 3789), H2712 [1JN]

Native Americans: allow Tribes to collect past-due child support from non-custodial parents and allow tribal child support agencies to obtain other identifiable information of non-custodial parents (see S. 3154), S5213 [26OC]

Nonprofit organizations: repeal restriction on use of funds to bring transparency to political activity of certain nonprofit organizations (see H.R. 142), H103 [9JA]

Presidents of the U.S.: provide for examination and disclosure of Federal income tax returns by Presidents and candidates for office of President (see S. 1272), S1340 [25AP]

Privacy: notify taxpayers of specific information being sought from third parties for purposes of tax administration (see S. 2111), S2221 [22JN]

Puerto Rico: designate all of Puerto Rico as opportunity zone (see H.R. 378), H242 [17JA]

Reform (see S. 1101), S1089 [30MR]

SEC: require corporations to publicly disclose financial reporting on country-by-country basis to provide transparency on use of tax havens or offshoring jobs (see S. 638), S636 [2MR] (see H.R. 4938), H4030 [26JY]

Sports: establish special rules relating to which professional sports leagues qualify to be exempt from taxation (see H.R. 6774), H6941 [13DE]

Taxation: adjust income tax rate of publicly traded corporation based on ratio of compensation of highest paid employee to median compensation of all employees (see H.R. 1284), H1047 [1MR]

——— allow individuals filing for extension on Federal tax return to avoid penalty for failure to pay income tax by timely paying certain percent of income tax liability for prior year (see H.R. 3566), H2499 [22MY]

——— apply mailbox rule for contracts to documents and payments electronically submitted to IRS (see S. 1338), S1417 [27AP]

——— clarify guidelines relative to tax credits for new clean vehicles (see S. 63), S98 [25JA]

——— clarify that taxpayer identity verification is responsibility of users of IRS electronic Income Verification Express Service rather than taxpayer (see H.R. 3335), H2346 [15MY]

——— create short form tax return to simplify return process for certain taxpayers living abroad (see H.R. 5432), H4296 [13SE]

——— eliminate loopholes that allow billionaires to defer tax indefinitely through certain planning strategies and modify certain tax provisions so that billionaires are required to pay taxes annually (see S. 3367), S5692 [30NO]

——— eliminate marriage penalty in income tax rate brackets (see H.R. 579), H428 [26JA]

——— establish mine methane capture incentive credit (see H.R. 3982), H2787 [9JN]

——— exclude from gross income any interest paid on overpayment of taxes by individual or small business (see H.R. 2978), H2085 [27AP]

——— exclude strike benefits from gross income (see H.R. 5911), H4990 [6OC]

——— expand deduction for student loan interest to include payments toward principal and increase value of deduction (see H.R. 6594), H6143 [5DE]

——— extend earned income tax credit to caregivers and qualifying students and establish Community Volunteer Income Tax Assistance Matching Grant Program (see H.R. 5421), H4263 [12SE]

——— impose asset test on professional sports leagues qualifying for tax-exempt status (see S. 2519), S3619 [26JY]

——— impose financial transaction tax on trading of stocks, bonds and derivatives and invest such funds in domestic priorities (see S. 1990), S2097 [14JN] (see H.R. 4119), H2931 [14JN]

——— impose tax on certain high net worth households and trusts and establish certain anti-evasion and avoidance measures (see H.R. 4919), H4029 [26JY]

——— improve and promote transparency, efficiency and operational integrity (see H.R. 2556), H1717 [10AP]

——— improve low-income housing credit (see S. 1377), S1419 [27AP] (see H.R. 3963), H2786 [9JN]

——— increase penalties for unauthorized disclosure of taxpayer information (see S. 3199), S5338 [2NO]

——— increase threshold for de minimis exception for information reporting by third party settlement organizations (see H.R. 3530), H2455 [18MY]

——— make alimony deductible (see H.R. 2634), H1758 [17AP]

——— modify procedural rules for penalties (see S. 1249), S1294 [20AP]

——— modify rehabilitation credit to allow such credit to be taken in one taxable year (see H.R. 5882), H4985 [3OC]

——— permit legally married same-sex couples to amend their filing status for tax returns outside statute of limitations (see S. 2171), S2223 [22JN]

——— permit legally-married same-sex couples to amend their filing status outside statute of limitations and clarify that all Internal Revenue Code provisions shall apply in same manner as other married couples (see H.R. 4326), H3141 [23JN]

——— prohibit additional funding to be used to audit certain taxpayers (see S. 398), S397 [14FE]

——— provide limits on reduction of user fees (see S. 232), S229 [2FE]

——— provide taxpayers flat tax alternative to current income tax system (see H.R. 1040), H839 [14FE]

——— reinstate filing exception for payments made by third party settlement organizations to certain independent contract workers in effect prior to American Rescue Plan Act enactment (see H.R. 190), H105 [9JA]

——— repeal certain transaction reporting threshold requirements and rescind certain enforcement and operations funding (see S. 123), S121 [26JA]

——— repeal income tax, abolish IRS, and institute national retail sales tax (see H.R. 25), H97 [9JA]

——— require electronically prepared tax returns to include scannable code when submitted on paper (see H.R. 2688), H1845 [18AP]

——— require return information from tax-exempt organizations be made available in searchable format and provide disclosure of identity of contributors to certain tax-exempt organizations (see S. 17), S54 [23JA]

——— secure supply chain by providing election to determine foreign income taxes paid or incurred to certain Western Hemisphere countries without regard to certain regulations (see H.R. 4029), H2807 [12JN]

——— suspend collection of income taxes and related interest and penalties from U.S. nationals who are unlawfully or wrongfully detained abroad and reimburse such nationals for any penalties paid during detention (see S. 1679), S1742 [18MY] (see H.R. 5872), H4950 [2OC]

——— terminate tax-exempt status of terrorist supporting organizations (see H.R. 6408), H5855 [14NO]

——— waive fee for installment agreements for taxpayers with income below certain percentage of Federal poverty level and taxpayers using direct debit (see H.R. 2675), H1845 [18AP]

Tax-exempt organizations: codify Trump administration rule eliminating disclosure requirements for certain tax-exempt organizations that engage in political activity (see S. 1105), S1089 [30MR] (see H.R. 4622), H3574 [13JY]

——— prohibit from collecting or requiring submission of information on identification of any donor (see H.R. 4471), H3170 [6JY]

Whistleblowing: modify and reform rules relating to investigations and whistleblowers (see S. 625), S635 [2MR] (see H.R. 1300), H1048 [1MR] (see H.R. 1336), H1112 [3MR]

Cloture motions

Werfel, Daniel I.: nomination to be IRS Commissioner, S648 [6MR], S680 [8MR]

Excerpts

American Families Plan Tax Compliance Agenda: Dept. of the Treasury, H79 [9JA]

Letters

Family and Small Business Taxpayer Protection Act: Charles O. Rossotti, H77 [9JA]

——— Charles P. Rettig, IRS, H84 [9JA]

——— Janet Yellen, Sec. of the Treasury, H85 [9JA]

Financial services and general Government appropriations: Melody Brannon and Craig Albee, Defender Services Advisory Group, H5486 [7NO]

Motions

Appropriations: rescind certain funds appropriated under Inflation Reduction Act (H.R. 23), H94 [9JA]

Press releases

CBO—New IRS Audits Will Grab at Least $20B From Lower- and Middle-Income Families: Committee on Ways and Means (House), H79 [9JA]

Democrats Fail To Protect Middle Class From IRS Audits: Committee on Ways and Means (House) Republican Members, H82 [9JA]

Remarks in House

Appropriations: rescind certain funds appropriated under Inflation Reduction Act (H.R. 23), H62, H76–H94 [9JA], H116, H121, H145, H146 [10JA], H161, H168 [11JA], H229 [12JA], H653 [2FE], H1764 [18AP], H3010 [21JN]

Biden, President: evaluation of administration, H4485 [26SE]

——— State of the Union Message, H746 [8FE]

Biden, Robert H. (Hunter): investigation into certain business dealings while President Biden served as Vice President, H3855 [19JY]

Budget: deficit, H6851 [12DE]

Business and industry: prohibit financial benefits to oil and gas companies that are allowed any allowance for percentage depletion, H413, H414 [26JA]

Congress: accomplishments of 118th Congress, H1770, H1772 [18AP], H3494 [13JY], H4471 [26SE]

——— legislative priorities, H4339–H4342 [14SE]

Dept. of the Treasury: regulations relative to tax credits for solar power installations, H2385 [17MY]

——— submit to Congress audit rates of taxpayers claiming adoption tax credit and audit practices for refundable and nonrefundable personal tax credits, H270 [24JA]

Federal employees: amend definition of law enforcement officer to include certain positions relative to retirement benefits (H.R. 1322), H2338 [15MY]

——— prohibit funding for performance awards or bonuses for senior executive service employees, H5600, H5601 [8NO]

Financial services and general Government: making appropriations (H.R. 4664), H5550–H5648 [8NO], H5657–H5663 [9NO], E1086, E1090 [13NO]

——— making appropriations (H.R. 4664), consideration (H. Res. 847), H5482–H5490 [7NO]

——— prohibit funding to consider social cost of greenhouse gases in agency budgets, procurement processes, or environmental reviews, H5628, H5629 [8NO]

——— prohibit funding to finalize any rule or regulation that has or is likely to have certain effects on economy, H5602, H5620, H5621 [8NO]

——— prohibit funding to produce documents containing term ‘‘latinx’’ or term ‘‘latin-x’’, H5640 [8NO]

——— prohibit funding to provide financial assistance to sanctuary cities, H5599, H5600 [8NO]

Inflation Reduction Act: impact, H2767 [7JN], H3604 [14JY]

Insurance: provide alternative manner of furnishing certain health insurance coverage statements to individuals (H.R. 3797), H3050, H3051 [21JN], E610 [23JN]

——— streamline and improve employer reporting process relative to health insurance coverage and protect dependent privacy (H.R. 3801), H3048–H3050 [21JN], E608 [23JN]

Puerto Rico: repeal legislation which allows U.S. citizens to avoid Federal tax through residency, H6133 [5DE], H6727 [7DE]

Republican Party: national agenda, H4927–H4931 [30SE]

Staffing: increase funding, H4039 [27JY]

Taxation: make alimony deductible (H.R. 2634), H1794 [18AP], H2044 [26AP]

——— repeal income tax, abolish IRS, and institute national retail sales tax (H.R. 25), H289 [25JA], H506 [30JA], H520 [31JA], H804 [9FE], H1790–H1795 [18AP]

Technology: invest in current technologies that streamline Federal programs, increase carbon reduction, and aid in development of vaccines, H6852–H6854 [12DE]

Weapons: firearms and ammunition funding, H5586, H5587 [8NO]

——— provide Congress with inventory of weapons, H5585, H5586 [8NO]

Remarks in Senate

Appropriations: provide accountability for funding provided under Inflation Reduction Act (S. 338), S1151 [18AP]

——— rescind certain funds appropriated under Inflation Reduction Act (H.R. 23), S58 [23JA], S80 [25JA]

Biden, President: evaluation of administration, S758–S760 [14MR]

Budget: balance Federal budget through reductions of discretionary and mandatory spending, S5527 [15NO]

Dept. of Defense: funding through rescissions of IRS funding, S1885, S1886 [1JN]

Depts. of Defense and Veterans Affairs, and related agencies: reduce funding to divisions B and C and rescind certain IRS funding, S5276 [1NO]

Federal employees: amend definition of law enforcement officer to include certain positions relative to retirement benefits (S. 1658), S1707 [17MY]

Funding, S5378, S5379 [7NO], S5978 [14DE]

Inflation Reduction Act: impact, S1150 [18AP], S4213 [6SE], S5722–S5725 [5DE], S5903 [12DE]

Information technology: report on costs and requirements of Direct eFile tax return system, S1891 [1JN]

Reform (S. 1101), S1239 [19AP]

——— unanimous-consent request, S1239 [19AP]

Taxation: clarify guidelines relative to tax credits for new clean vehicles (S. 63), S107, S113–S115 [26JA], S163 [31JA]

——— clarify guidelines relative to tax credits for new clean vehicles (S. 63), unanimous-consent request, S114, S115 [26JA]

——— eliminate loopholes that allow billionaires to defer tax indefinitely through certain planning strategies and modify certain tax provisions so that billionaires are required to pay taxes annually (S. 3367), S5694 [30NO]

——— prohibit additional funding to be used to audit certain taxpayers, S549 [1MR]

——— repeal certain transaction reporting threshold requirements and rescind certain enforcement and operations funding (S. 123), S128 [26JA], S137 [30JA]

——— repeal income tax, abolish IRS, and institute national retail sales tax (H.R. 25), S62 [24JA], S81 [25JA], S106 [26JA], S157–S159 [31JA]

Werfel, Daniel I.: nomination to be IRS Commissioner, S648, S649, S651 [6MR], S680, S693 [8MR], S728, S733 [9MR]

Whistleblowing: modify and reform rules relating to investigations and whistleblowers (S. 625), S3741 [27JY]

Reports filed

Consideration of H.R. 4664, Financial Services and General Government Appropriations: Committee on Rules (House) (H. Res. 847) (H. Rept. 118–269), H5465 [6NO]

Employer Reporting Improvement Act: Committee on Ways and Means (House) (H.R. 3801) (H. Rept. 118–111), H2883 [13JN]

Financial Services and General Government Appropriations: Committee on Appropriations (House) (H.R. 4664) (H. Rept. 118–145), H3639 [17JY]

——— Committee on Appropriations (Senate) (S. 2309) (S. Rept. 118–61), S2458 [13JY]

Homeowner Energy Freedom Act: Committee on Energy and Commerce (House) (H.R. 1603) (H. Rept. 118–31), H1526 [28MR]

Nomination of Daniel I. Werfel To Be IRS Commissioner: Committee on Finance (Senate), S635 [2MR]

Nomination of Marjorie A. Rollinson To Be IRS Chief Counsel and Dept. of the Treasury Assistant General Counsel: Committee on Finance (Senate), S5338 [2NO]

Submission of Documents Protected Under Internal Revenue Code Section 6103: Committee on Ways and Means (House) (H. Rept. 118–281), H5982 [29NO]

——— Committee on Ways and Means (House) (H. Rept. 118–335), H6997 [19DE]

Submission to House of Representatives of Materials Relative to Testimony of IRS Whistleblowers: Committee on Ways and Means (House) (H. Rept. 118–144), H3638 [17JY]

Terminate Tax-Exempt Status of Terrorist Supporting Organizations: Committee on Ways and Means (House) (H.R. 6408) (H. Rept. 118–331), H6996 [19DE]

Statements

Family and Small Business Taxpayer Protection Act: Executive Office of the President, H80 [9JA]

Summaries

Estimated Budgetary Effects of H.R. 23, Family and Small Business Taxpayer Protection Act, H62 [9JA]

Tables

Estimated budget effects of H.R. 23, Family and Small Business Taxpayer Protection Act, H62, H80 [9JA]

Texts of

H. Res. 847, consideration of H.R. 4664, financial services and general Government appropriations, H5482 [7NO]

H.R. 23, Family and Small Business Taxpayer Protection Act, H76 [9JA]

H.R. 3797, Paperwork Burden Reduction Act, H3050 [21JN]

H.R. 3801, Employer Reporting Improvement Act, H3048 [21JN]

H.R. 4664, financial services and general Government appropriations, H5557–H5582 [8NO]

S. 338, IRS Funding Accountability Act, S315–S317 [9FE]

S. 898, Merchant Category Code Neutrality Act, S861 [21MR]

S. 1337, Increase Reliable Services Now Act, S1420 [27AP]

S. 3154, Tribal Child Support Enforcement Act, S5215 [26OC]

S. 3202, Paperwork Burden Reduction Act, S5340 [2NO]

S. 3224, Chronic Disease Flexible Coverage Act, S5341 [2NO]

S. 3227, Paperwork Burden Reduction Act, S5361 [6NO]