Simplify, Don’t Amplify the IRS Act
Latest action · Apr 7, 2022 Read twice and referred to the Committee on Finance.
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.
- IntroducedApr 7, 2022
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Simplify, Don't Amplify the IRS Act
This bill limits Internal Revenue Service (IRS) enforcement authority and modifies certain IRS reporting requirements. It also eliminates certain restrictions on the use of coronavirus recovery funds.
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.
Cosponsors
Members who signed on, in the order they did.
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| Senate | Finance Committee | Referred Apr 7, 2022 |
Actions 2
Everything that happened, newest first.
- Apr 7, 2022Introduced in Senate
- Apr 7, 2022Read twice and referred to the Committee on Finance.
In the Congressional Record 1
Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.
| Where | In the Record | Members | Date |
|---|---|---|---|
| Senate | Debate and remarks S2607, S2608 | Mike Braun R-IN, Ron Wyden D-OR | May 19, 2022 |
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.
Printed hearings 1
Hearings whose printed record names this bill, newest first: hearings on it, and wider hearings where it came up.
| Number | Hearing | Committee | Held |
|---|---|---|---|
| S. Hrg. 117-423 | LAWS AND ENFORCEMENT GOVERNING THE POLITICAL ACTIVITIES OF TAX-EXEMPT ENTITIES113 pages | Finance Committee | May 4, 2022 |
Related bills 14
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 730 | Let States Cut Taxes Act | Related bill | Mar 11, 2021 |
| S 743 | State Fiscal Flexibility Act of 2021 | Related bill | Mar 15, 2021 |
| S 1101 | Simplify, Don’t Amplify the IRS Act | Reintroduced Bill | Mar 30, 2023 |
| S 1777 | Don't Weaponize the IRS Act | Related bill | May 20, 2021 |
| HR 2002 | Let States Cut Taxes Act | Related bill | Mar 18, 2021 |
Titles 2
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- A bill to amend the Social Security Act to remove the restriction on the use of Coronavirus State Fiscal Recovery funds, to amend the Internal Revenue Code of 1986 to codify the Trump administration rule on reporting requirements of exempt organizations, and for other purposes.
- Short Title(s) as Introduced
- Simplify, Don’t Amplify the IRS Act
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Accounting and auditing
- Appropriations
- Bank accounts, deposits, capital
- Cardiovascular and respiratory health
- Computers and information technology
- Congressional oversight
- Criminal procedure and sentencing
- Department of the Treasury
- Elections, voting, political campaign regulation
- Emergency medical services and trauma care
- Employee hiring
- Employee performance
- Evidence and witnesses
- Executive agency funding and structure
- First Amendment rights
- Government employee pay, benefits, personnel management
- Government ethics and transparency, public corruption
- Government information and archives
- Government studies and investigations
- Income tax credits
- Income tax deductions
- Income tax rates
- Infectious and parasitic diseases
- Internal Revenue Service (IRS)
- Labor-management relations
- Political movements and philosophies
- Right of privacy
- Social work, volunteer service, charitable organizations
- State and local finance
- State and local government operations
- State and local taxation
- Tax administration and collection, taxpayers
- Tax-exempt organizations
- Taxation
- U.S. territories and protectorates
Text 1
Each version as it was printed, newest first.
- Apr 7, 2022Introduced in Senate
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.
