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HR 1843 115th Congress House

Clyde-Hirsch-Sowers RESPECT Act

Official title: To amend title 31, United States Code, to prohibit the Internal Revenue Service from carrying out seizures relating to a structuring transaction unless the pro… Show full official titleShow less

Official title: To amend title 31, United States Code, to prohibit the Internal Revenue Service from carrying out seizures relating to a structuring transaction unless the property to be seized derived from an illegal source or the funds were structured for the purpose of concealing the violation of another criminal law or regulation, to require notice and a post-seizure hearing for such seizures, and for other purposes.

Introduced: March 30, 2017 See on congress.gov
Taxation Bank accounts, deposits, capitalBusiness recordsCivil actions and liabilityFraud offenses and financial crimes
More subjectsShow fewer subjects
Income tax exclusionInterest, dividends, interest ratesTax administration and collection, taxpayers
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 14 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 6, 2017
Received in the Senate and Read twice and referred to the Committee on Finance.
Sep 5, 2017
Motion to reconsider laid on the table Agreed to without objection.
Sep 5, 2017
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H6634)
Sep 5, 2017
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.(text: CR H6634)
Sep 5, 2017
DEBATE - The House proceeded with forty minutes of debate on H.R. 1843.
Sep 5, 2017
Considered under suspension of the rules. (consideration: CR H6634-6637)
Sep 5, 2017
Mr. Roskam moved to suspend the rules and pass the bill, as amended.
Sep 5, 2017
Placed on the Union Calendar, Calendar No. 205.
Sep 5, 2017
Committee on Financial Services discharged.
Sep 5, 2017
Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-286, Part I.
Jul 13, 2017
Ordered to be Reported (Amended) by Voice Vote.
Jul 13, 2017
Committee Consideration and Mark-up Session Held.
Mar 30, 2017
Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, 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.
Mar 30, 2017
Introduced in House
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 Latest action September 6, 2017

Received in the Senate and Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Clyde-Hirsch-Sowers RESPECT Act or the Restraining Excessive Seizure of Property through the Exploitation of Civil Asset Forfeiture Tools Act

(Sec. 2) This bill revises the authority and procedures that the Internal Revenue Service (IRS) uses to seize property that has been structured to avoid Bank Secrecy Act (BSA) reporting requirements.

The IRS may only seize property it suspects has been structured to avoid BSA reporting requirements if the property was derived from an illegal source or the funds were structured for the purpose of concealing the violation of a criminal law or regulation other than structuring transactions to evade BSA reporting requirements.

Within 30 days of seizing property, the IRS must: (1) make a good faith effort to find all owners of the property, and (2) notify the owners of the seizure and the post-seizure hearing rights established by this bill. The IRS may apply to a court for one 30-day extension of the notice requirement if it can establish probable cause of an imminent threat to national security or personal safety.

If the owner of the property requests a court hearing within 30 days after the date on which notice is provided, the property must be returned unless the court holds a hearing within 30 days after notice is provided and finds that there is probable cause to believe that the property was derived from an illegal source or the funds were structured to conceal the violation of a criminal law or regulation other than a structuring violation.

(Sec. 3) The bill amends the Internal Revenue Code to exclude from gross income any interest received from the federal government with respect to an action to recover property seized by the IRS pursuant to a claimed violation of the structuring provisions of the BSA.

 Related & companion bills 4
  • S 824 Identical bill Clyde-Hirsch-Sowers RESPECT Act
  • HR 5444 Related bill Taxpayer First Act
  • HR 88 Related bill Shiloh National Military Park Boundary Adjustment and Parker's Crossroads Battlefield Designation Act
  • HR 7227 Related bill Taxpayer First Act of 2018
 Bill text 4 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 3
 Cosponsors 12
All 12 Republican 4
Curbelo, Carlos
· Jul 14, 2017
Bishop, Mike
· Jul 13, 2017
 R
Kelly, Mike
Pennsylvania · Jul 11, 2017
 R
Buchanan, Vern
Florida · Mar 30, 2017
Collins, Doug
· Mar 30, 2017
CROWLEY, JOSEPH
· Mar 30, 2017
 R
Harris, Andy
Maryland · Mar 30, 2017
Holding, George
· Mar 30, 2017
Meehan, Patrick
· Mar 30, 2017
Renacci, James
· Mar 30, 2017
Rice, Tom
· Mar 30, 2017
 R
Smith, Jason
Missouri · Mar 30, 2017
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1843: Clyde-Hirsch-Sowers RESPECT Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-1843/
MLA
"H.R. 1843: Clyde-Hirsch-Sowers RESPECT Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-1843/.
Bluebook (legal)
H.R. 1843, 115th Cong. (2026), https://openamerica.io/bill/115-HR-1843/.
Markdown link
[H.R. 1843: Clyde-Hirsch-Sowers RESPECT Act](https://openamerica.io/bill/115-HR-1843/)
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