II
119THCONGRESS
1
STSESSION S. 175
To rescind the unobligated balances of amounts appropriated for Internal
Revenue Service enhancements and use such funding for an External
Revenue Service.
IN THE SENATE OF THE UNITED STATES
JANUARY21, 2025
Mr. M
ORENOintroduced the following bill; which was read twice and referred
to the Committee on Finance
A BILL
To rescind the unobligated balances of amounts appropriated
for Internal Revenue Service enhancements and use such
funding for an External 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. RESCISSION OF ENHANCED INTERNAL REV-3
ENUE SERVICE RESOURCES. 4
(a) I
NGENERAL.—There are hereby rescinded all un-5
obligated balances from amounts appropriated or other-6
wise made available under section 10301 of Public Law 7
117–169 (commonly known as the ‘‘Inflation Reduction 8
Act of 2022’’). 9
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•S 175 IS
(b) SENSE OFCONGRESS.—It is the sense of Con-1
gress that amounts equal to the amounts rescinded under 2
subsection (a) should be appropriated for the establish-3
ment and administration of an External Revenue Service. 4
Æ
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