S. 898 · 118th Congress
Merchant Category Code Neutrality 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
ThuneSponsor6 cosponsors · 6 R
6 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
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.
What it does: CRS summary · Introduced in Senate · Mar 21, 2023
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.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Merchant Category Code Neutrality Act
Latest action (Mar 21, 2023): Read twice and referred to the Committee on Finance. (text: CR S861-862)
Policy area: Taxation · Origin: Senate · Introduced: Mar 21, 2023
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.