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H.R. 7485 117th Congress House

Simplify, Don’t Amplify the IRS Act

Official title: To amend the Social Security Act to remove the restriction on the use of Coronavirus State Fiscal Recovery funds, to amend the Internal Revenue Code of 1986 to… Show full official titleShow less

Official title: To amend the Social Security Act to remove the restriction on the use of Coronavirus State Fiscal Recovery funds, to amend the Internal Revenue Code of 1986 to codify the Trump administration rule on reporting requirements of exempt organizations, and for other purposes.

Introduced: August 26, 2022 See on congress.gov
Taxation Accounting and auditingAppropriationsBank accounts, deposits, capitalCardiovascular and respiratory health
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Computers and information technologyCongressional oversightCriminal procedure and sentencingDepartment of the TreasuryElections, voting, political campaign regulationEmergency medical services and trauma careEmployee hiringEmployee performanceEvidence and witnessesExecutive agency funding and structureFirst Amendment rightsGovernment employee pay, benefits, personnel managementGovernment ethics and transparency, public corruptionGovernment information and archivesGovernment studies and investigationsIncome tax creditsIncome tax deductionsIncome tax ratesInfectious and parasitic diseasesInternal Revenue Service (IRS)Labor-management relationsPolitical movements and philosophiesRight of privacySocial work, volunteer service, charitable organizationsState and local financeState and local government operationsState and local taxationTax administration and collection, taxpayersTax-exempt organizationsU.S. territories and protectorates
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 7, 2022
Referred to the Committee on Ways and Means, and in addition to the Committees on Oversight and Reform, and 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.
Apr 7, 2022
Introduced in House
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 Latest action April 7, 2022

Referred to the Committee on Ways and Means, and in addition to the Committees on Oversight and Reform, and 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.

 Plain-English summary Congressional Research Service

Simplify, Don't Amplify the IRS Act

This bill limits Internal Revenue Service (IRS) enforcement authority and modifies certain IRS reporting requirements. It also eliminates certain restrictions on the use of coronavirus recovery funds.

Among other provisions, the bill

  • increases the gross receipts reporting threshold for certain religious and charitable organizations from $5,000 to $50,000;
  • generally increases penalties for unauthorized disclosure of taxpayer information and for such disclosures by tax return preparers;
  • requires the IRS to establish a fellowship program to recruit private sector tax experts to create a task force to, among other things, educate IRS employees on emerging issues, perform audits, and address offshore tax evasion; and
  • sets forth provisions for reducing improper payments to taxpayers.

The bill also requires the IRS to report annually on the tax gap estimate for the most recent taxable year. The IRS must use artificial intelligence to calculate an estimate of the tax gap. The bill defines tax gap as the difference between tax liabilities owed to the United States and those liabilities actually collected.

The bill restricts funding for IRS audits and enforcement until the IRS publishes an updated tax gap projection.

 Related & companion bills 13
  • S 4046 Identical bill Simplify, Don’t Amplify the IRS Act
  • HR 2002 Let States Cut Taxes Act
  • HR 4485 IRS Customer Service Improvement Act
  • HR 4889 Don't Weaponize the IRS Act
  • HR 5206 To require the Internal Revenue Service to issue a report on the tax gap, to establish a fellowship program within the …
  • HR 5364 Protect Taxpayers’ Privacy Act
  • S 730 Let States Cut Taxes Act
  • S 743 State Fiscal Flexibility Act of 2021
  • S 1777 Don't Weaponize the IRS Act
  • S 2132 IRS Customer Service Improvement Act
Show all 13 related billsShow fewer related bills
  • S 2222 Protect Taxpayers’ Privacy Act
  • S 2721 A bill to require the Internal Revenue Service to issue a report on the tax gap, to establish a fellowship program with…
  • S 3009 Let States Cut Taxes Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 3
 Cosponsors 1
All 1 Republican 1
R
Harshbarger, Diana
Tennessee · Aug 26, 2022
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 7485: Simplify, Don’t Amplify the IRS Act. 117th Congress. Open America. https://openamerica.io/bill/117-HR-7485/
MLA
"H.R. 7485: Simplify, Don’t Amplify the IRS Act." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-7485/.
Bluebook (legal)
H.R. 7485, 117th Cong. (2026), https://openamerica.io/bill/117-HR-7485/.
Markdown link
[H.R. 7485: Simplify, Don’t Amplify the IRS Act](https://openamerica.io/bill/117-HR-7485/)
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