Skip to main content
S 1177 118th Congress Senate Taxation Accounting and auditing Administrative remedies Alternative dispute resolution, mediation, arbitration Civil actions and liability Department of the Treasury Economic performance and conditions Government employee pay, benefits, personnel management Government ethics and transparency, public corruption Government studies and investigations Housing finance and home ownership Income tax deductions Inflation and prices Internal Revenue Service (IRS) Legal fees and court costs Small business Tax administration and collection, taxpayers Tax-exempt organizations User charges and fees

Small Business Taxpayer Bill of Rights Act of 2023

Introduced: April 18, 2023 Introduced by: Cornyn, John Republican · Texas See on congress.gov
Sign in to write a letter Sign in to watch
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
Apr 18, 2023
Read twice and referred to the Committee on Finance.
Apr 18, 2023
Introduced in Senate
 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

Small Business Taxpayer Bill of Rights Act of 2023

This bill modifies various tax enforcement procedures and requirements that affect small businesses and other taxpayers.

The bill modifies requirements regarding

  • awarding costs and fees to small businesses for administrative and court proceedings,
  • the amounts of damages and penalties that are allowed for violating various tax laws,
  • dispute resolution and appeal procedures,
  • enforcing liens against principal residences,
  • terminating Internal Revenue Service (IRS) employees for misconduct,
  • reviews by the Department of the Treasury Inspector General for Tax Administration, and
  • the release of an IRS levy due to economic hardship for business taxpayers.

The bill also

  • allows a tax deduction for a portion of a taxpayer's expenses for certain audits,
  • prohibits ex parte communications between officers in the IRS Independent Office of Appeals and other IRS employees with respect to matters pending before the officers,
  • establishes a 10-year term for the National Taxpayer Advocate, and
  • repeals the requirement to submit a partial payment with an offer-in-compromise to settle a tax liability.
What's happening now April 18, 2023

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 2681 Identical bill Small Business Taxpayer Bill of Rights Act of 2023
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1177: Small Business Taxpayer Bill of Rights Act of 2023. 118th Congress. Open America. https://openamerica.io/bill/118-S-1177/
MLA
"S. 1177: Small Business Taxpayer Bill of Rights Act of 2023." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-1177/.
Bluebook (legal)
S. 1177, 118th Cong. (2026), https://openamerica.io/bill/118-S-1177/.
Markdown link
[S. 1177: Small Business Taxpayer Bill of Rights Act of 2023](https://openamerica.io/bill/118-S-1177/)
Report a problem