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S. 1249 118th Congress Senate

IRS Accountability and Taxpayer Protection Act

Official title: A bill to amend the Internal Revenue Code of 1986 to modify the procedural rules for penalties.

Introduced: April 20, 2023 Introduced by: Tim Scott Republican · South Carolina See on congress.gov
Taxation
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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
Apr 20, 2023
Read twice and referred to the Committee on Finance.
Apr 20, 2023
Introduced in Senate
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 Latest action April 20, 2023

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

IRS Accountability and Taxpayer Protection Act

This bill modifies procedural rules for the imposition of tax penalties by requiring, among other things, the approval of such penalties to be given in the pre-assessment process when a supervisor or higher level official has the discretion to give or withhold such approval.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 8
All 8 Republican 8
R
Hyde-Smith, Cindy
Mississippi · May 1, 2023
 R
Wicker, Roger F.
Mississippi · Apr 26, 2023
 R
Barrasso, John
Wyoming · Apr 20, 2023
 R
Blackburn, Marsha
Tennessee · Apr 20, 2023
 R
Cotton, Tom
Arkansas · Apr 20, 2023
 R
Crapo, Mike
Idaho · Apr 20, 2023
 R
Lummis, Cynthia M.
Wyoming · Apr 20, 2023
 R
Risch, James E.
Idaho · Apr 20, 2023
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1249: IRS Accountability and Taxpayer Protection Act. 118th Congress. Open America. https://openamerica.io/bill/118-S-1249/
MLA
"S. 1249: IRS Accountability and Taxpayer Protection Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-1249/.
Bluebook (legal)
S. 1249, 118th Cong. (2026), https://openamerica.io/bill/118-S-1249/.
Markdown link
[S. 1249: IRS Accountability and Taxpayer Protection Act](https://openamerica.io/bill/118-S-1249/)
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