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S 175 119th Congress Senate Taxation

A bill to rescind the unobligated balances of amounts appropriated for Internal Revenue Service enhancements and use such funding for an External Revenue Service.

Introduced: January 21, 2025 Introduced by: Moreno, Bernie Republican · Ohio See on congress.gov
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 21, 2025
Read twice and referred to the Committee on Finance.
Jan 21, 2025
Introduced in Senate
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 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 taxpayer services, for operations support for taxpayer services and enforcement activities, for business system modernization, 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.

Finally, the bill expresses the sense of Congress that the rescinded unobligated funds that were appropriated to the IRS by the Inflation Reduction Act of 2022 should be appropriated for the establishment and administration of an External Revenue Service.

What's happening now January 21, 2025

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 6

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

Cite this page click to expand
APA
U.S. Congress. (2026). S. 175: A bill to rescind the unobligated balances of amounts appropriated for Internal Revenue Service enhancements and use such funding for an External Revenue Service.. 119th Congress. Open America. https://openamerica.io/bill/119-S-175/
MLA
"S. 175: A bill to rescind the unobligated balances of amounts appropriated for Internal Revenue Service enhancements and use such funding for an External Revenue Service.." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-S-175/.
Bluebook (legal)
S. 175, 119th Cong. (2026), https://openamerica.io/bill/119-S-175/.
Markdown link
[S. 175: A bill to rescind the unobligated balances of amounts appropriated for Internal Revenue Service enhancements and use such funding for an External Revenue Service.](https://openamerica.io/bill/119-S-175/)
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