# 119-hr-196: Family and Small Business Taxpayer Protection Act

119-hr-196, Family and Small Business Taxpayer Protection Act, is a 119th Congress bill sponsored by Rep. Smith, Adrian [R-NE-3] (R-NE); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-196
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-196
- Congress: 119
- Title: Family and Small Business Taxpayer Protection Act
- Status: introduced
- Introduced: 2025-01-03
- Sponsor: Rep. Smith, Adrian [R-NE-3] (R-NE)
- Cosponsors: 36
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

This bill would **rescind unobligated funds for Internal Revenue Service activities** in specified paragraphs of section 10301 of the Inflation Reduction Act of 2022, canceling amounts that were appropriated but not yet obligated for IRS work.

## Cosponsors (36)

- Rep. Moran, Nathaniel [R-TX-1] (R-TX), 2025-01-03T00:00:00.000Z
- Rep. Kelly, Mike [R-PA-16] (R-PA), 2025-01-03T00:00:00.000Z
- Rep. Tenney, Claudia [R-NY-24] (R-NY), 2025-01-03T00:00:00.000Z
- Rep. Hudson, Richard [R-NC-9] (R-NC), 2025-01-03T00:00:00.000Z
- Rep. Malliotakis, Nicole [R-NY-11] (R-NY), 2025-01-03T00:00:00.000Z
- Rep. Miller, Carol D. [R-WV-1] (R-WV), 2025-01-03T00:00:00.000Z
- Rep. Crenshaw, Dan [R-TX-2] (R-TX), 2025-01-03T00:00:00.000Z
- Rep. Buchanan, Vern [R-FL-16] (R-FL), 2025-01-03T00:00:00.000Z
- Rep. Meuser, Daniel [R-PA-9] (R-PA), 2025-01-03T00:00:00.000Z
- Rep. Finstad, Brad [R-MN-1] (R-MN), 2025-01-03T00:00:00.000Z
- Rep. Salazar, Maria Elvira [R-FL-27] (R-FL), 2025-01-03T00:00:00.000Z
- Rep. Grothman, Glenn [R-WI-6] (R-WI), 2025-01-03T00:00:00.000Z
- Rep. Cammack, Kat [R-FL-3] (R-FL), 2025-01-03T00:00:00.000Z
- Rep. Guest, Michael [R-MS-3] (R-MS), 2025-01-03T00:00:00.000Z
- Rep. Higgins, Clay [R-LA-3] (R-LA), 2025-01-03T00:00:00.000Z
- Rep. Van Duyne, Beth [R-TX-24] (R-TX), 2025-01-03T00:00:00.000Z
- Rep. Bacon, Don [R-NE-2] (R-NE), 2025-01-03T00:00:00.000Z
- Rep. Reschenthaler, Guy [R-PA-14] (R-PA), 2025-01-03T00:00:00.000Z
- Rep. Griffith, H. Morgan [R-VA-9] (R-VA), 2025-01-03T00:00:00.000Z
- Rep. Estes, Ron [R-KS-4] (R-KS), 2025-01-03T00:00:00.000Z
- Rep. Bost, Mike [R-IL-12] (R-IL), 2025-01-03T00:00:00.000Z
- Rep. Moolenaar, John R. [R-MI-2] (R-MI), 2025-01-03T00:00:00.000Z
- Rep. Feenstra, Randy [R-IA-4] (R-IA), 2025-01-03T00:00:00.000Z
- Rep. Stauber, Pete [R-MN-8] (R-MN), 2025-01-03T00:00:00.000Z
- Rep. Harshbarger, Diana [R-TN-1] (R-TN), 2025-01-03T00:00:00.000Z
- Rep. Murphy, Gregory F. [R-NC-3] (R-NC), 2025-01-03T00:00:00.000Z
- Rep. Langworthy, Nicholas A. [R-NY-23] (R-NY), 2025-01-03T00:00:00.000Z
- Rep. Fulcher, Russ [R-ID-1] (R-ID), 2025-01-03T00:00:00.000Z
- Rep. Cline, Ben [R-VA-6] (R-VA), 2025-01-03T00:00:00.000Z
- Rep. Letlow, Julia [R-LA-5] (R-LA), 2025-01-03T00:00:00.000Z
- Rep. Ellzey, Jake [R-TX-6] (R-TX), 2025-01-03T00:00:00.000Z
- Rep. Nunn, Zachary [R-IA-3] (R-IA), 2025-01-09T00:00:00.000Z
- Rep. LaHood, Darin [R-IL-16] (R-IL), 2025-01-09T00:00:00.000Z
- Rep. Garbarino, Andrew R. [R-NY-2] (R-NY), 2025-01-09T00:00:00.000Z
- Rep. Stefanik, Elise M. [R-NY-21] (R-NY), 2025-04-07T00:00:00.000Z
- Rep. Hinson, Ashley [R-IA-2] (R-IA), 2025-08-26T00:00:00.000Z

## Provisions PRIA read

- Take back unused IRS money: mixed, high. If enacted, this bill would take back unused IRS money from parts of the Inflation Reduction Act. It would cancel unobligated balances for certain IRS activities named in that law. The bill does not list a dollar amount. This could reduce funding for enforcement, taxpayer help, and technology upgra…

## Related bills

- 119-hr-703: Main Street Tax Certainty Act
- 119-hr-452: Miracle on Ice Congressional Gold Medal Act
- 119-hr-1628: 761st Tank Battalion Congressional Gold Medal Act
- 119-hr-1301: Death Tax Repeal Act
- 119-hr-425: Repealing Big Brother Overreach Act
- 119-hres-719: Honoring the life and legacy of Charles Charlie James Kirk.

## Sources
- [119-hr-196 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/196)

## Related
- [119-hr-703: Main Street Tax Certainty Act](https://policyrisk.com/legislation/119-hr-703)
- [119-hr-452: Miracle on Ice Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-452)
- [119-hr-1628: 761st Tank Battalion Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-1628)
- [119-hr-1301: Death Tax Repeal Act](https://policyrisk.com/legislation/119-hr-1301)
- [119-hr-425: Repealing Big Brother Overreach Act](https://policyrisk.com/legislation/119-hr-425)
- [119-hres-719: Honoring the life and legacy of Charles Charlie James Kirk.](https://policyrisk.com/legislation/119-hres-719)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-196 (as of 2026-04-21).