A bill to rescind the unobligated balances of amounts appropriated for Internal Revenue Service enhancements and use such funding for an External Revenue Service.
Sponsored By: Senator Moreno, Bernie [R-OH]
Introduced
Summary
Rescinds unobligated Inflation Reduction Act funds for enhanced IRS resources. This bill would pull back unobligated balances provided by the Inflation Reduction Act of 2022 that were designated for IRS enforcement, taxpayer services, operations support, business system modernization, and a task force on free electronic filing. It would also rescind unobligated funds provided to the Treasury Inspector General for Tax Administration, the Office of Tax Policy, the U.S. Tax Court, and Treasury oversight offices.
Show full summary
- IRS operations: The bill would remove unused IRA dollars that were set aside for enforcement, taxpayer services, and modernization, shrinking the unobligated funds available for those activities.
- Oversight and judicial offices: It would rescind unobligated balances intended for the Treasury Inspector General for Tax Administration, the Office of Tax Policy, the U.S. Tax Court, and similar Treasury offices.
- External Revenue Service direction: The bill expresses the sense of Congress that amounts equal to the rescinded unobligated balances should be appropriated to establish and run an External Revenue Service, phrased as a policy preference rather than as an authorization of specific funding.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 0 benefits, 0 costs, 1 mixed.
Rescind unspent IRS Inflation funds
This bill would take away unspent money the Inflation Reduction Act set aside for the IRS. It would rescind all unobligated balances under section 10301 of Public Law 117-169. If enacted, the IRS would have less unspent funding for hiring, technology, audits, and taxpayer help. The bill also says Congress should appropriate equal amounts for a proposed External Revenue Service, but it does not itself make that funding or create the new agency.
Sponsors & CoSponsors
Sponsor
Moreno, Bernie [R-OH]
OH • R
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov