Us Congress 2023-2024 Regular Session

Us Congress Senate Bill SB1101

Introduced
3/30/23  

Caption

Simplify, Don’t Amplify the IRS Act

Impact

This bill is poised to significantly influence state tax laws by promoting the efficient utilization of federal funds and reducing bureaucratic obstacles in revenue collection. By shifting focus to increasing enforcement actions on high-income nonfilers, SB1101 aims to enhance federal tax compliance and narrow the tax gap. Furthermore, its dedication to improving transparency around improper payments is expected to foster a more accountable and effective tax administration, allowing taxpayers to understand better how their tax revenues are managed.

Summary

SB1101, known as the 'Simplify, Don’t Amplify the IRS Act', aims to amend the Social Security Act and the Internal Revenue Code by removing restrictions on the use of Coronavirus State Fiscal Recovery funds, as well as codifying the Trump administration's rule concerning reporting requirements for exempt organizations. This legislation intends to simplify tax administration while enhancing accountability within the Internal Revenue Service (IRS). The proposed changes are designed to reduce improper tax payments through improved transparency and oversight, requiring the IRS to publish annual targets for these payments and detailing information about the causes and rates of such errors.

Contention

Debate surrounding SB1101 has highlighted concerns regarding the potential implications of stricter IRS enforcement and reduced privacy for tax organizations and individuals. Supporters argue that the measures to reduce improper payments and enhance compliance will ultimately benefit the taxpayer experience. However, opponents express apprehension that the increased oversight might lead to the over-regulation of smaller organizations and could impose unnecessary burdens on compliant taxpayers. Furthermore, there are worries about how these changes might affect local governance and spending priorities, particularly in how state and local recovery funds are utilized.

Companion Bills

US HB2556

Same As Simplify, Don’t Amplify the IRS Act

US SB1053

Related IRS Customer Service Improvement Act

US SB1054

Related IRS Improper Payments Act

US SB1051

Related Protect Taxpayers’ Privacy Act

US SB1105

Related Don't Weaponize the IRS Act

Similar Bills

US HB888

IRS Funding Accountability Act

US SB1054

IRS Improper Payments Act

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FAMILY Act Family and Medical Insurance Leave Act

US SB1177

Small Business Taxpayer Bill of Rights Act of 2023

US HB4436

Why Does the IRS Need Guns Act

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Why Does the IRS Need Guns Act

US HB2702

Tax Refund Protection Act