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S 1101 118th Congress Senate Taxation

Simplify, Don’t Amplify the IRS Act

Introduced: March 30, 2023 See on congress.gov
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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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 30, 2023
Read twice and referred to the Committee on Finance.
Mar 30, 2023
Introduced in Senate
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 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.

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 March 30, 2023

Read twice and referred to the Committee on Finance.

 Related & companion bills 5
  • S 1051 Related bill Protect Taxpayers’ Privacy Act
  • S 1053 Related bill IRS Customer Service Improvement Act
  • S 1054 Related bill IRS Improper Payments Act
  • S 1105 Related bill Don't Weaponize the IRS Act
  • HR 2556 Identical bill Simplify, Don’t Amplify the IRS Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Scott, Rick
Florida · Mar 30, 2023
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1101: Simplify, Don’t Amplify the IRS Act. 118th Congress. Open America. https://openamerica.io/bill/118-S-1101/
MLA
"S. 1101: Simplify, Don’t Amplify the IRS Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-1101/.
Bluebook (legal)
S. 1101, 118th Cong. (2026), https://openamerica.io/bill/118-S-1101/.
Markdown link
[S. 1101: Simplify, Don’t Amplify the IRS Act](https://openamerica.io/bill/118-S-1101/)
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