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H.R. 23 118th Congress House

Family and Small Business Taxpayer Protection Act

Official title: To rescind certain balances made available to the Internal Revenue Service.

Introduced: January 9, 2023 Introduced by: Adrian Smith Republican · Nebraska See on congress.gov
Taxation AppropriationsComputers and information technologyInternal Revenue Service (IRS)Specialized courtsTax administration and collection, taxpayers
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This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) 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
Jan 25, 2023
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 1.
Jan 23, 2023
Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
Jan 9, 2023
Motion to reconsider laid on the table Agreed to without objection.
Jan 9, 2023
On passage Passed by the Yeas and Nays: 221 - 210 (Roll no. 25). (text: CR H76)
Jan 9, 2023
Introduced in House
Jan 9, 2023
On motion to recommit Failed by the Yeas and Nays: 208 - 221 (Roll no. 24).
Jan 9, 2023
Considered as unfinished business. (consideration: H94-95)
Jan 9, 2023
The previous question on the motion to recommit was ordered pursuant to clause 2(b) of rule XIX.
Jan 9, 2023
Mr. Kildee moved to recommit to the Committee on Ways and Means. (text: CR H94)
Jan 9, 2023
The previous question was ordered pursuant to the rule.
Jan 9, 2023
DEBATE - The House proceeded with one hour of debate on H.R. 23.
Jan 9, 2023
Considered under the provisions of rule H. Res. 5. (consideration: H76-94)
Jan 9, 2023
Referred to the House Committee on Ways and Means.
Jan 9, 2023
POSTPONED PROCEEDINGS - At the conclusion of debate on the Kildee motion to recommit, the Chair put the question on the motion and by voice vote, announced that the nays had prevailed. Mr. Neal demanded the yeas and nays and the Chair postponed further proceedings until a time to be announced.
 Votes taken on this bill 2
DateChamberWhat was voted onResultYes–No
Jan 9, 2023 House · vote #25 On Passage Passed 221–210 See who voted →
Jan 9, 2023 House · vote #24 On Motion to Recommit Failed 208–221 See who voted →
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 Latest action January 25, 2023

Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 1.

 Plain-English summary Congressional Research Service

Family and Small Business Taxpayer Protection Act

This bill rescinds certain unobligated amounts made available to the Internal Revenue Service by the Inflation Reduction Act of 2022 for (1) its enforcement activities and operations support; (2) planning for a free, direct electronic filing (e-filing) tax return system; and (3) funding the U.S. Tax Court and certain Department of the Treasury tax agencies.

 Related & companion bills 2
  • HRES 5 Adopting the Rules of the House of Representatives for the One Hundred Eighteenth Congress, and for other purposes.
  • HR 8320 Spend It At Home Act
 Bill text 3 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 1

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

Bodies those filers lobbied

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

 Cosponsors 82
All 82 Republican 73
R
Arrington, Jodey C.
Texas · Jan 9, 2023
 R
Bacon, Don
Nebraska · Jan 9, 2023
 R
Balderson, Troy
Ohio · Jan 9, 2023
 R
Bost, Mike
Illinois · Jan 9, 2023
 R
Buchanan, Vern
Florida · Jan 9, 2023
 R
Burchett, Tim
Tennessee · Jan 9, 2023
 R
Calvert, Ken
California · Jan 9, 2023
 R
Cammack, Kat
Florida · Jan 9, 2023
Carl, Jerry
· Jan 9, 2023
 R
Cline, Ben
Virginia · Jan 9, 2023
 R
Crenshaw, Dan
Texas · Jan 9, 2023
Duncan, Jeff
· Jan 9, 2023
 R
Ellzey, Jake
Texas · Jan 9, 2023
 R
Estes, Ron
Kansas · Jan 9, 2023
 R
Feenstra, Randy
Iowa · Jan 9, 2023
Ferguson, A.
· Jan 9, 2023
 R
Finstad, Brad
Minnesota · Jan 9, 2023
 R
Fischbach, Michelle
Minnesota · Jan 9, 2023
 R
Fitzgerald, Scott
Wisconsin · Jan 9, 2023
 R
Fry, Russell
South Carolina · Jan 9, 2023
 R
Fulcher, Russ
Idaho · Jan 9, 2023
 R
Garbarino, Andrew R.
New York · Jan 9, 2023
 R
Gimenez, Carlos A.
Florida · Jan 9, 2023
 R
Griffith, H. Morgan
Virginia · Jan 9, 2023
 R
Grothman, Glenn
Wisconsin · Jan 9, 2023
 R
Guest, Michael
Mississippi · Jan 9, 2023
 R
Guthrie, Brett
Kentucky · Jan 9, 2023
 R
Harshbarger, Diana
Tennessee · Jan 9, 2023
 R
Hern, Kevin
Oklahoma · Jan 9, 2023
 R
Higgins, Clay
Louisiana · Jan 9, 2023
 R
Hinson, Ashley
Iowa · Jan 9, 2023
 R
Houchin, Erin
Indiana · Jan 9, 2023
 R
Hudson, Richard
North Carolina · Jan 9, 2023
 R
Jackson, Ronny
Texas · Jan 9, 2023
 R
James, John
Michigan · Jan 9, 2023
 R
Johnson, Mike
Louisiana · Jan 9, 2023
 R
Johnson, Dusty
South Dakota · Jan 9, 2023
 R
Kelly, Mike
Pennsylvania · Jan 9, 2023
 R
Kustoff, David
Tennessee · Jan 9, 2023
 R
LaHood, Darin
Illinois · Jan 9, 2023
 R
Langworthy, Nicholas A.
New York · Jan 9, 2023
LaTurner, Jake
· Jan 9, 2023
Lesko, Debbie
· Jan 9, 2023
 R
Letlow, Julia
Louisiana · Jan 9, 2023
 R
Malliotakis, Nicole
New York · Jan 9, 2023
 R
Mast, Brian J.
Florida · Jan 9, 2023
 R
McCaul, Michael T.
Texas · Jan 9, 2023
 R
McClain, Lisa C.
Michigan · Jan 9, 2023
 R
McClintock, Tom
California · Jan 9, 2023
 R
Meuser, Daniel
Pennsylvania · Jan 9, 2023
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Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 23: Family and Small Business Taxpayer Protection Act. 118th Congress. Open America. https://openamerica.io/bill/118-HR-23/
MLA
"H.R. 23: Family and Small Business Taxpayer Protection Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-HR-23/.
Bluebook (legal)
H.R. 23, 118th Cong. (2026), https://openamerica.io/bill/118-HR-23/.
Markdown link
[H.R. 23: Family and Small Business Taxpayer Protection Act](https://openamerica.io/bill/118-HR-23/)
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