H.R. 196

119th CONGRESS 1st Session

To rescind certain balances made available to the Internal Revenue Service.

IN THE HOUSE OF REPRESENTATIVES · January 3, 2025 · Sponsor: Mr. Smith of Nebraska · Committee: Committee on Ways and Means

Table of contents

• H.R. 196
  • SEC. 1. Short title
  • SEC. 2. Rescission of certain balances made available to the Internal Revenue Service

SEC. 1. Short title

• This Act may be cited as the Family and Small Business Taxpayer Protection Act.

SEC. 2. Rescission of certain balances made available to the Internal Revenue Service

• The unobligated balances of amounts appropriated or otherwise made available for activities of the Internal Revenue Service by paragraphs (1)(A)(ii), (1)(A)(iii), (1)(B), (2), (3), (4), and (5) of section 10301 of (commonly known as the ) as of the date of the enactment of this Act are rescinded. Inflation Reduction Act of 2022 Public Law 117–169