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S. 898 118th Congress Senate

Merchant Category Code Neutrality Act

Official title: A bill to amend the Internal Revenue Code of 1986 to prohibit audits based on Merchant Category Codes.

Introduced: March 21, 2023 Introduced by: John Thune Republican · South Dakota 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
Mar 21, 2023
Read twice and referred to the Committee on Finance. (text: CR S861-862)
Mar 21, 2023
Introduced in Senate
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 Latest action March 21, 2023

Read twice and referred to the Committee on Finance. (text: CR S861-862)

 Plain-English summary Congressional Research Service

Merchant Category Code Neutrality Act

This bill prohibits the Internal Revenue Service from auditing a taxpayer based primarily on the Merchant Category Codes, or other similar codes, used to classify the goods or services provided by the taxpayer's business. The bill defines Merchant Category Code to mean classification codes assigned by payment card organizations to merchants or payees that accept their payment cards to classify the goods or services provided or furnished by a merchant or payee.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Republican 6
R
Blackburn, Marsha
Tennessee · Mar 21, 2023
 R
Cassidy, Bill
Louisiana · Mar 21, 2023
 R
Crapo, Mike
Idaho · Mar 21, 2023
 R
Daines, Steve
Montana · Mar 21, 2023
 R
Lankford, James
Oklahoma · Mar 21, 2023
 R
Tillis, Thomas
North Carolina · Mar 21, 2023
Cite this page click to expand
APA
U.S. Congress. (2026). S. 898: Merchant Category Code Neutrality Act. 118th Congress. Open America. https://openamerica.io/bill/118-S-898/
MLA
"S. 898: Merchant Category Code Neutrality Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-898/.
Bluebook (legal)
S. 898, 118th Cong. (2026), https://openamerica.io/bill/118-S-898/.
Markdown link
[S. 898: Merchant Category Code Neutrality Act](https://openamerica.io/bill/118-S-898/)
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