Small Business Taxpayer Bill of Rights Act of 2022
Latest action · Mar 9, 2022 Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Reform, 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.
- IntroducedMar 9, 2022
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Small Business Taxpayer Bill of Rights Act of 2022
This bill modifies various tax enforcement procedures and requirements that affect small businesses and other taxpayers.
The bill modifies requirements regarding
- awarding costs and fees to small businesses for administrative and court proceedings,
- the amounts of damages and penalties that are allowed for violating various tax laws,
- dispute resolution and appeal procedures,
- enforcing liens against principal residences,
- terminating Internal Revenue Service (IRS) employees for misconduct,
- reviews by the Department of the Treasury Inspector General for Tax Administration, and
- the release of an IRS levy due to economic hardship for business taxpayers.
The bill also
- allows a tax deduction for a portion of a taxpayer's expenses for certain audits,
- prohibits ex parte communications between officers in the IRS Independent Office of Appeals and other IRS employees with respect to matters pending before the officers,
- establishes a 10-year term for the National Taxpayer Advocate, and
- repeals the requirement to submit a partial payment with an offer-in-compromise to settle a tax liability.
Cosponsors 3
Members who signed on, in the order they did. Signatures ran from May 17, 2022 to Jun 14, 2022.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-TX | Beth Van Duyne | May 17, 2022 | |
| R-NC | Ted Budd | May 17, 2022 | |
| R-FL | Byron Donalds | Jun 14, 2022 |
Actions 2
Everything that happened, newest first.
- Mar 9, 2022Introduced in House
- Mar 9, 2022Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Reform, 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.
Related bills 1
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 1656 | Small Business Taxpayer Bill of Rights Act of 2021 | Related bill | May 17, 2021 |
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Accounting and auditing
- Administrative remedies
- Alternative dispute resolution, mediation, arbitration
- Civil actions and liability
- Department of the Treasury
- Economic performance and conditions
- Government employee pay, benefits, personnel management
- Government ethics and transparency, public corruption
- Government studies and investigations
- Housing finance and home ownership
- Income tax deductions
- Inflation and prices
- Internal Revenue Service (IRS)
- Legal fees and court costs
- Small business
- Tax administration and collection, taxpayers
- Tax-exempt organizations
- Taxation
- User charges and fees
Text 1
Each version as it was printed, newest first.
- Mar 9, 2022Introduced 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.