H.R. 2556 · 118th Congress
Simplify, Don’t Amplify the IRS Act
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Never voted on. It didn't reach a floor vote before the 118th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
HarshbargerSponsorNo cosponsors.
This bill limits Internal Revenue Service (IRS) enforcement authority and modifies certain IRS reporting requirements.
What it does: CRS summary · Introduced in House · Apr 10, 2023
Simplify, Don't Amplify the IRS Act
This bill limits Internal Revenue Service (IRS) enforcement authority and modifies certain IRS reporting requirements.
Among other provisions, the bill
- increases the gross receipts reporting threshold for certain religious and charitable organizations from $5,000 to $50,000;
- generally increases penalties for unauthorized disclosure of taxpayer information and for such disclosures by tax return preparers;
- requires the IRS to establish a fellowship program to recruit private sector tax experts to create a task force to. among other things, educate IRS employees on emerging issues, perform audits, and address offshore tax evasion; and
- sets forth provisions for reducing improper payments to taxpayers.
The bill also requires the IRS to report annually on the tax gap estimate for the most recent taxable year. The IRS must use artificial intelligence to calculate an estimate of the tax gap. The bill defines tax gap as the difference between tax liabilities owed to the United States and those liabilities actually collected.
The bill restricts funding for IRS audits and enforcement until the IRS publishes an updated tax gap projection.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Simplify, Don’t Amplify the IRS Act
Latest action (Apr 10, 2023): Referred to the Committee on Ways and Means, and in addition to the Committees on Financial Services, and Oversight and Accountability, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Policy area: Taxation · Origin: House · Introduced: Apr 10, 2023
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.