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.
A Senate bill (S.) in the 119th U.S. Congress.
Overview
| Congress | 119th U.S. Congress (2025–2026) |
|---|---|
| Type | Senate bill (S.) |
| Originating chamber | Senate |
| Introduced | 2025-01-21 |
| Sponsor | Sen. Moreno, Bernie [R-OH] |
| Policy area | Taxation |
| Cosponsors | 0 |
| Latest action | 2025-01-21 — Read twice and referred to the Committee on Finance. |
| Last updated | 2025-05-27 |
Summary
Official summary (Introduced in Senate, 2025-01-21):
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Finally, the bill expresses the sense of Congress that the rescinded unobligated funds that were appropriated to the IRS by the Inflation Reduction Act of 2022 should be appropriated for the establishment and administration of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.
Full text & official record
The official bill text, section-by-section summary, amendments, committee reports, and the complete legislative timeline for S. 175 are published by Congress on congress.gov.
Frequently asked questions
What is S. 175?
S. 175 is a Senate bill (S.) introduced in the 119th U.S. Congress, originating in the Senate. Official title: A bill to rescind the unobligated balances of amounts appropriated for Internal Revenue Service enhancements and use such funding for an External Revenue Service..
Where can I read the full bill text?
The full text, cosponsors, amendments, and legislative status for S. 175 are available on congress.gov.
Bill data: congress.gov API (official congressional records).