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H.R. 196 119th Congress House

Family and Small Business Taxpayer Protection Act

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

Introduced: January 3, 2025 Introduced by: Adrian Smith Republican · Nebraska See on congress.gov
Taxation AppropriationsComputers and information technologyInternal Revenue Service (IRS)Specialized courtsTax administration and collection, taxpayers
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 3, 2025
Introduced in House
Jan 3, 2025
Referred to the House Committee on Ways and Means.
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What's happening now January 3, 2025

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Family and Small Business Taxpayer Protection Act

This bill rescinds unobligated funds that were provided by the Inflation Reduction Act of 2022 to the Internal Revenue Service (IRS) for enforcement activities related to the determination and collection of taxes, for operations support for taxpayer services and enforcement activities, and for a task force to research options for a free, direct electronic filing (e-filing) tax return system. 

The bill also rescinds unobligated funds that were provided by the Inflation Reduction Act of 2022 for expenses of the

  • Treasury Inspector General for Tax Administration,
  • Office of Tax Policy,
  • U.S. Tax Court, and
  • offices within the Department of the Treasury that provide oversight and support for the IRS.

 

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 12

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.

See all 12 filings →
 Cosponsors 36
R
Hinson, Ashley
Iowa · Aug 26, 2025
R
Stefanik, Elise M.
New York · Apr 7, 2025
R
Garbarino, Andrew R.
New York · Jan 9, 2025
R
LaHood, Darin
Illinois · Jan 9, 2025
R
Nunn, Zachary
Iowa · Jan 9, 2025
R
Bacon, Don
Nebraska · Jan 3, 2025
R
Bost, Mike
Illinois · Jan 3, 2025
R
Buchanan, Vern
Florida · Jan 3, 2025
R
Cammack, Kat
Florida · Jan 3, 2025
R
Cline, Ben
Virginia · Jan 3, 2025
R
Crenshaw, Dan
Texas · Jan 3, 2025
R
Ellzey, Jake
Texas · Jan 3, 2025
R
Estes, Ron
Kansas · Jan 3, 2025
R
Feenstra, Randy
Iowa · Jan 3, 2025
R
Finstad, Brad
Minnesota · Jan 3, 2025
R
Fulcher, Russ
Idaho · Jan 3, 2025
R
Griffith, H. Morgan
Virginia · Jan 3, 2025
R
Grothman, Glenn
Wisconsin · Jan 3, 2025
R
Guest, Michael
Mississippi · Jan 3, 2025
R
Harshbarger, Diana
Tennessee · Jan 3, 2025
R
Higgins, Clay
Louisiana · Jan 3, 2025
R
Hudson, Richard
North Carolina · Jan 3, 2025
R
Kelly, Mike
Pennsylvania · Jan 3, 2025
R
Langworthy, Nicholas A.
New York · Jan 3, 2025
R
Letlow, Julia
Louisiana · Jan 3, 2025
R
Malliotakis, Nicole
New York · Jan 3, 2025
R
Meuser, Daniel
Pennsylvania · Jan 3, 2025
R
Miller, Carol D.
West Virginia · Jan 3, 2025
R
Moolenaar, John R.
Michigan · Jan 3, 2025
R
Moran, Nathaniel
Texas · Jan 3, 2025
R
Murphy, Gregory F.
North Carolina · Jan 3, 2025
R
Reschenthaler, Guy
Pennsylvania · Jan 3, 2025
R
Salazar, Maria Elvira
Florida · Jan 3, 2025
R
Stauber, Pete
Minnesota · Jan 3, 2025
R
Tenney, Claudia
New York · Jan 3, 2025
R
Van Duyne, Beth
Texas · Jan 3, 2025
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 196: Family and Small Business Taxpayer Protection Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-196/
MLA
"H.R. 196: Family and Small Business Taxpayer Protection Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-196/.
Bluebook (legal)
H.R. 196, 119th Cong. (2026), https://openamerica.io/bill/119-HR-196/.
Markdown link
[H.R. 196: Family and Small Business Taxpayer Protection Act](https://openamerica.io/bill/119-HR-196/)
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