To require the Internal Revenue Service to issue a report on the tax gap, to establish a fellowship program within the Internal Revenue Service to recruit mid-career tax professionals to create and participate in an audit task force, and for other purposes.
Latest action · Sep 10, 2021 Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, 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.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedSep 10, 2021
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
This bill requires the Internal Revenue Service (IRS) to report to Congress on projections of the estimated tax gap (i.e., the difference between tax liabilities owed to the IRS and those liabilities that the IRS actually collects). The IRS may use artificial intelligence and related data analysis tools to calculate a tax gap projection. The bill also requires the Joint Committee on Taxation to issue periodic reports to the congressional tax committees on the tax gap projection.
The bill restricts IRS funding to FY2021 levels for audits and enforcement until it publishes an updated tax gap projection. Funding is also restricted for certain purposes, including (1) targeting U.S. citizens who exercise their First Amendment rights, (2) targeting a group for regulatory scrutiny based on its ideological beliefs, and (3) auditing individual taxpayers with an adjusted gross income of less than $400,000.
The bill directs the IRS to establish a fellowship program to recruit private sector tax experts to join the IRS to create and participate in the audit task force. The purposes of the tax force include performing audit case selection, educating IRS employees on emerging issues, auditing selected taxpayers, addressing offshore tax evasion, and identifying, mentoring, and training IRS junior employees with respect to audits.
Cosponsors 23
Members who signed on, in the order they did. Signatures ran from Sep 10, 2021 to Feb 11, 2022; 17 are original cosponsors, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-GA | A. Drew Ferguson IV | Original | Sep 10, 2021 |
| R-NE | Adrian Smith | Original | Sep 10, 2021 |
| R-OH | Brad R. Wenstrup | Original | Sep 10, 2021 |
| R-WV | Carol D. Miller | Original | Sep 10, 2021 |
| R-IL | Darin LaHood | Original | Sep 10, 2021 |
| R-AZ | David Schweikert | Original | Sep 10, 2021 |
| R-CA | Devin Nunes | Original | Sep 10, 2021 |
| R-IN | Jackie Walorski | Original | Sep 10, 2021 |
| R-MO | Jason Smith | Original | Sep 10, 2021 |
| R-TX | Jodey C. Arrington | Original | Sep 10, 2021 |
| R-OK | Kevin Hern | Original | Sep 10, 2021 |
| R-PA | Lloyd Smucker | Original | Sep 10, 2021 |
| R-PA | Mike Kelly | Original | Sep 10, 2021 |
| R-KS | Ron Estes | Original | Sep 10, 2021 |
| R-NY | Tom Reed | Original | Sep 10, 2021 |
| R-SC | Tom Rice | Original | Sep 10, 2021 |
| R-FL | Vern Buchanan | Original | Sep 10, 2021 |
| R-TX | Beth Van Duyne | Oct 20, 2021 | |
| R-MO | Blaine Luetkemeyer | Oct 20, 2021 | |
| R-KY | Brett Guthrie | Oct 20, 2021 | |
| R-SD | Dusty Johnson | Oct 20, 2021 | |
| R-ID | Russ Fulcher | Oct 20, 2021 | |
| R-MI | Tim Walberg | Feb 11, 2022 |
Committees 2
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Ways and Means Committee | Referred Sep 10, 2021 |
| House | Financial Services Committee | Referred Sep 10, 2021 |
Actions 2
Everything that happened, newest first.
- Sep 10, 2021Introduced in House
- Sep 10, 2021Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, 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.
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Constitutional authority
The sponsor’s statement, as printed in the Congressional Record, vol. 167, no. 156, September 10, 2021, page H4517.
Related bills 2
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 2721 | A bill to require the Internal Revenue Service to issue a report on the tax gap, to establish a fellowship program within the Internal Revenue Service to recruit mid-career tax professionals to create and participate in an audit task force, and for other purposes. | Related bill | Sep 13, 2021 |
| HR 7485 | Simplify, Don’t Amplify the IRS Act | Related bill | Apr 7, 2022 |
Titles 1
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To require the Internal Revenue Service to issue a report on the tax gap, to establish a fellowship program within the Internal Revenue Service to recruit mid-career tax professionals to create and participate in an audit task force, and for other purposes.
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Accounting and auditing
- Computers and information technology
- Congressional oversight
- Department of the Treasury
- Employee hiring
- Executive agency funding and structure
- First Amendment rights
- Government employee pay, benefits, personnel management
- Internal Revenue Service (IRS)
- Political movements and philosophies
- Tax administration and collection, taxpayers
- Taxation
Text 1
Each version as it was printed, newest first.
- Sep 10, 2021Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
