Sponsors
The bill trades preserving immediate taxpayer relief and legally ordered assistance during government funding lapses against reduced Congressional control over spending and the risk of resource shifts or service disruptions at the IRS.
Taxpayers who suffer IRS-caused economic hardship will be able to receive timely relief during a government shutdown because the IRS may obligate funds and honor Taxpayer Assistance Orders, preventing further financial harm.
Congress and taxpayers face reduced appropriations control because authorizing IRS spending during funding lapses could increase federal outlays without a new Congressional appropriation.
Federal employees and taxpayers may see disruption or reprioritization of IRS services because permitting advance obligations for certain staff activities could shift limited IRS resources during a shutdown.
Based on analysis of 2 sections of legislative text.
Permits the IRS Commissioner and the Office of the Taxpayer Advocate to obligate funds during funding lapses to assist taxpayers in economic hardship and comply with Taxpayer Assistance Orders.
Introduced April 6, 2026 by Thomas Suozzi · Last progress April 6, 2026
Allows the IRS Commissioner and the Office of the Taxpayer Advocate to obligate funds during a lapse in appropriations to help taxpayers who are experiencing economic hardship and to comply with Taxpayer Assistance Orders. The provision overrides the Anti-Deficiency Act to the extent necessary so the IRS and Taxpayer Advocate can continue those specific assistance activities even when regular appropriations have lapsed.