# 114-hr-5523: Clyde-Hirsch-Sowers RESPECT Act

114-hr-5523, Clyde-Hirsch-Sowers RESPECT Act, is a 114th Congress bill sponsored by Rep. Roskam, Peter J. [R-IL-6] (R-IL); status Received in the Senate. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/114-hr-5523
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 114-hr-5523
- Congress: 114
- Title: Clyde-Hirsch-Sowers RESPECT Act
- Status: Received in the Senate.
- Introduced: 2016-06-16
- Sponsor: Rep. Roskam, Peter J. [R-IL-6] (R-IL)
- Cosponsors: 12
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

Clyde-Hirsch-Sowers RESPECT Act or the Restraining Excessive Seizure of Property through the Exploitation of Civil Asset Forfeiture Tools Act This bill revises the authority and procedures that the Internal Revenue Service (IRS) uses to seize property that has been structured to avoid Bank Secrecy Act (BSA) reporting requirements. The IRS may only seize property it suspects has been structured to avoid BSA reporting requirements if the property was derived from an illegal source or the funds were structured for the purpose of concealing the violation of a criminal law or regulation other than structuring transactions to evade BSA reporting requirements. Within 30 days of seizing property, the IRS must: (1) make a good faith effort to find all owners of the property, and (2) notify the owners of the post-seizure hearing rights established by this bill. The IRS may apply to a court for one 30-day extension of the notice requirement if it can establish probable cause of an imminent threat to national security or personal safety. If the owner of the property requests a court hearing within 30 days after the date on which notice is provided, the property must be returned unless the court holds a hearing within 30 days after notice is provided and finds that there is probable cause to believe that the property was derived from an illegal source or the funds were structured to conceal the violation of a criminal law or regulation other than a structuring violation. The bill amends the Internal Revenue Code to exclude from gross income any interest received with respect to an action to recover property seized by the IRS pursuant to a claimed violation of the structuring provisions of the BSA.

## Cosponsors (12)

- JOSEPH CROWLEY (D-NY), 2016-06-16T00:00:00.000Z
- Rep. Meehan, Patrick [R-PA-7] (R-PA), 2016-06-21T00:00:00.000Z
- Rep. Holding, George [R-NC-2] (R-NC), 2016-06-21T00:00:00.000Z
- Rep. Smith, Jason [R-MO-8] (R-MO), 2016-06-21T00:00:00.000Z
- Rep. Reed, Tom [R-NY-23] (R-NY), 2016-06-21T00:00:00.000Z
- Rep. Rice, Tom [R-SC-7] (R-SC), 2016-06-21T00:00:00.000Z
- Rep. Marchant, Kenny [R-TX-24] (R-TX), 2016-06-21T00:00:00.000Z
- Sen. Van Hollen, Chris [D-MD] (D-MD), 2016-06-21T00:00:00.000Z
- Rep. Renacci, James B. [R-OH-16] (R-OH), 2016-07-05T00:00:00.000Z
- Rep. Davis, Danny K. [D-IL-7] (D-IL), 2016-07-06T00:00:00.000Z
- Rep. Collins, Doug [R-GA-9] (R-GA), 2016-07-07T00:00:00.000Z
- Rep. Harris, Andy [R-MD-1] (R-MD), 2016-07-14T00:00:00.000Z

## Related bills

- 114-hr-5621: To posthumously award a Congressional Gold Medal to Lawrence Eugene "Larry" Doby in recognition of his achievements and contributions to American major league…
- 114-hr-2903: Craft Beverage Modernization and Tax Reform Act of 2015
- 114-hr-893: Boys Town Centennial Commemorative Coin Act
- 114-hr-4938: Free File Act of 2016
- 114-hr-1190: Protecting Seniors' Access to Medicare Act of 2015
- 114-hr-699: Email Privacy Act

## Sources
- [114-hr-5523 on Congress.gov](https://www.congress.gov/bill/114th-congress/house-bill/5523)

## Related
- [114-hr-5621: To posthumously award a Congressional Gold Medal to Lawrence Eugene "Larry" Dob…](https://policyrisk.com/legislation/114-hr-5621)
- [114-hr-2903: Craft Beverage Modernization and Tax Reform Act of 2015](https://policyrisk.com/legislation/114-hr-2903)
- [114-hr-893: Boys Town Centennial Commemorative Coin Act](https://policyrisk.com/legislation/114-hr-893)
- [114-hr-4938: Free File Act of 2016](https://policyrisk.com/legislation/114-hr-4938)
- [114-hr-1190: Protecting Seniors' Access to Medicare Act of 2015](https://policyrisk.com/legislation/114-hr-1190)
- [114-hr-699: Email Privacy Act](https://policyrisk.com/legislation/114-hr-699)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/114-hr-5523 (as of 2025-11-18).