S. 175 (119th)Bill Overview

A bill to rescind the unobligated balances of amounts appropriated for Internal Revenue Service enhancements and use such funding for an External Revenue Service.

Taxation|Taxation
Cosponsors
Support
Republican
Introduced
Jan 21, 2025
Discussions
Bill Text
Current stageCommittee

Read twice and referred to the Committee on Finance.

Introduced
Committee
Floor
President
Law
Congressional Activities
01 · The brief
Plain-English summaryWhat this bill actually does

<p><strong>Family and Small Business Taxpayer Protection Act </strong></p><p>This bill rescinds unobligated funds that were provided by the Inflation Reduction Act of 2022 to the Internal Revenue Service (IRS)&nbsp;for enforcement activities related to the determination and collection of taxes, for taxpayer services, for operations support for taxpayer services and enforcement activities, for business system modernization, and for a task force to research options for a free, direct electronic filing (e-filing) tax return system.&nbsp;</p><p>The bill also rescinds unobligated funds that were provided by the Inflation Reduction Act of 2022 for expenses of the</p><ul><li>Treasury Inspector General for Tax Administration,</li><li>Office of Tax Policy,</li><li>U.S. Tax Court, and</li><li>offices within the Department of the Treasury that provide oversight and support for the IRS.</li></ul><p>Finally, the bill expresses the sense of Congress that the rescinded unobligated funds that were appropriated to the IRS by the Inflation Reduction Act of 2022 should be appropriated for the establishment and administration of an External Revenue Service.</p>

Why people may split

The main political fault lines are not fully surfaced yet, so coalition durability is still unclear.

Watch point

The next hurdle is converting committee movement into a floor coalition.

<p><strong>Family and Small Business Taxpayer Protection Act </strong></p><p>This bill rescinds unobligated funds that were provided by the Inflation Reduction Act of 2022 to the Internal Revenue Service (IRS)&nbsp;for enforcement activities related to the determination and collection of taxes, for taxpayer services, for operations support for taxpayer services and enforcement activities, for business system modernization, and for a task force to research options for a free, direct electronic filing (e-filing) tax return system.&nbsp;</p><p>The bill also rescinds unobligated funds that were provided by the Inflation Reduction Act of 2022 for expenses of the</p><ul><li>Treasury Inspector General for Tax Administration,</li><li>Office of Tax Policy,</li><li>U.S. Tax Court, and</li><li>offices within the Department of the Treasury that provide oversight and support for the IRS.</li></ul><p>Finally, the bill expresses the sense of Congress that the rescinded unobligated funds that were appropriated to the IRS by the Inflation Reduction Act of 2022 should be appropriated for the establishment and administration of an External Revenue Service.</p>

Passage38/100

This bill has moved beyond introduction, but committee and floor dynamics still determine whether it can build durable support.

CredibilityPartial

How solid the drafting looks.

Contention62/100

The main political fault lines are not fully surfaced yet, so coalition durability is still unclear.

02 · What it does

Who stands to gain, and who may push back.

Likely benefits vs burdens0% / 100%
Likely helpedLikely burdened

These are examples from the analysis, not a ranked list of the most-affected groups.

Likely helped
  • No clear beneficiaries surfaced yet.
Likely burdened
  • No clear downsides surfaced yet.
03 · Why people split

Why the argument around this bill splits.

The main political fault lines are not fully surfaced yet, so coalition durability is still unclear.
Progressive

The main political fault lines are not fully surfaced yet, so coalition durability is still unclear.

Unclear
Centrist

The main political fault lines are not fully surfaced yet, so coalition durability is still unclear.

Unclear
Conservative

The main political fault lines are not fully surfaced yet, so coalition durability is still unclear.

Unclear
04 · Can it pass?

The path through Congress.

Introduced

Reached or meaningfully advanced

Committee

Reached or meaningfully advanced

Floor

Still ahead

President

Still ahead

Law

Still ahead

Passage likelihood38/100

This bill has moved beyond introduction, but committee and floor dynamics still determine whether it can build durable support.

Why this could stall
  • The next hurdle is converting committee movement into a floor coalition.
05 · Recent votes

Recent votes on the bill.

No vote history yet

The bill has not accumulated any surfaced votes yet.

06 · Go deeper

Go deeper than the headline read.

Included on this page

The main political fault lines are not fully surfaced yet, so coalition durability is still unclear.

This bill has moved beyond introduction, but committee and floor dynamics still determine whether it can build durable support.

Unlocked analysis

Pro readers get the full perspective split, passage barriers, legislative design review, stakeholder impact map, and lens-based policy tradeoff analysis for A bill to rescind the unobligated balances of amounts appropri…

Go beyond the headline summary with full stakeholder mapping, legislative design analysis, passage barriers, and lens-by-lens tradeoff breakdowns.

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