Skip to main content
HR 7485 117th Congress House Taxation Accounting and auditing Appropriations Bank accounts, deposits, capital Cardiovascular and respiratory health Computers and information technology Congressional oversight Criminal procedure and sentencing Department of the Treasury Elections, voting, political campaign regulation Emergency medical services and trauma care Employee hiring Employee performance Evidence and witnesses Executive agency funding and structure First Amendment rights Government employee pay, benefits, personnel management Government ethics and transparency, public corruption Government information and archives Government studies and investigations

Simplify, Don’t Amplify the IRS Act

Introduced: April 7, 2022 See on congress.gov
Sign in to write a letter Sign in to watch
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
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 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.

What's happening now 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.

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