I
119THCONGRESS
1
STSESSION H. R. 196
To rescind certain balances made available to the Internal Revenue Service.
IN THE HOUSE OF REPRESENTATIVES
JANUARY3, 2025
Mr. S
MITHof Nebraska (for himself, Mr. MORAN, Mr. KELLYof Pennsyl-
vania, Ms. T
ENNEY, Mr. HUDSON, Ms. MALLIOTAKIS, Mrs. MILLERof
West Virginia, Mr. C
RENSHAW, Mr. BUCHANAN, Mr. MEUSER, Mr.
F
INSTAD, Ms. SALAZAR, Mr. GROTHMAN, Mrs. CAMMACK, Mr. GUEST,
Mr. H
IGGINSof Louisiana, Ms. VANDUYNE, Mr. BACON, Mr.
R
ESCHENTHALER, Mr. GRIFFITH, Mr. ESTES, Mr. BOST, Mr.
M
OOLENAAR, Mr. FEENSTRA, Mr. STAUBER, Mrs. HARSHBARGER, Mr.
M
URPHY, Mr. LANGWORTHY, Mr. FULCHER, Mr. CLINE, Ms. LETLOW,
and Mr. E
LLZEY) introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To rescind certain balances made available to the Internal
Revenue Service.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Family and Small 4
Business Taxpayer Protection Act’’. 5
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•HR 196 IH
SEC. 2. RESCISSION OF CERTAIN BALANCES MADE AVAIL-1
ABLE TO THE INTERNAL REVENUE SERVICE. 2
The unobligated balances of amounts appropriated or 3
otherwise made available for activities of the Internal Rev-4
enue Service by paragraphs (1)(A)(ii), (1)(A)(iii), (1)(B), 5
(2), (3), (4), and (5) of section 10301 of Public Law 117– 6
169 (commonly known as the ‘‘Inflation Reduction Act of 7
2022’’) as of the date of the enactment of this Act are 8
rescinded. 9
Æ
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