Referred to the House Committee on Ways and Means.
This bill rescinds the unobligated balances of amounts appropriated or otherwise made available for Internal Revenue Service activities under specified paragraphs of section 10301 of Public Law 117–169 (the Inflation Reduction Act of 2022) as of enactment. In short, it cancels unused IRA-authorized funds that had been made available to the IRS under those enumerated subparagraphs.
Progressives emphasize harmed enforcement and taxpayer services.
Relative to its intended legislative type, this bill is a narrowly focused statutory rescission that is precise in mechanism and in cross-referencing existing law but sparse in explanatory, fiscal, and implementation detail.
This bill rescinds the unobligated balances of amounts appropriated or otherwise made available for Internal Revenue Service activities under specified paragraphs of section 10301 of Public Law 117–169 (the Inflation Reduction Act of 2022) as of enactment.
In short, it cancels unused IRA-authorized funds that had been made available to the IRS under those enumerated subparagraphs.
Content is narrow and administratively simple but politically partisan; likely to pass one chamber but faces major hurdles to become law.
Relative to its intended legislative type, this bill is a narrowly focused statutory rescission that is precise in mechanism and in cross-referencing existing law but sparse in explanatory, fiscal, and implementation detail.
Progressives emphasize harmed enforcement and taxpayer services.
These are examples from the analysis, not a ranked list of the most-affected groups.
Progressives emphasize harmed enforcement and taxpayer services.
Likely to oppose the bill.
They will view it as a cut to IRS capacity that undermines taxpayer services and enforcement, especially against high-income noncompliance.
They will note the text cancels unobligated IRA funds meant for IRS operations and see risks to enforcement and service quality.
Mixed view: values both oversight of IRS funding and maintaining core tax administration.
They will want more information on the amount rescinded and which programs are affected, preferring targeted adjustments, transparency, and safeguards to avoid impairing core functions.
Likely to support the bill strongly.
They will view rescinding unused IRS funds as protecting families and small businesses from expanded audits and reducing government overreach.
They will frame the move as fiscal discipline and limiting growth of IRS enforcement capacity created by the IRA.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Content is narrow and administratively simple but politically partisan; likely to pass one chamber but faces major hurdles to become law.
The bill has not accumulated any surfaced votes yet.
Progressives emphasize harmed enforcement and taxpayer services.
Content is narrow and administratively simple but politically partisan; likely to pass one chamber but faces major hurdles to become law.
Relative to its intended legislative type, this bill is a narrowly focused statutory rescission that is precise in mechanism and in cross-referencing existing law but sparse in explanatory, fiscal, and implementation de…
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