# 119-s-175: A bill to rescind the unobligated balances of amounts appropriated for Internal Revenue Service enhancements and use such funding for an External Revenue Service.

119-s-175, A bill to rescind the unobligated balances of amounts appropriated for Internal Revenue Service enhancements and use such funding for an External Revenue Service., is a 119th Congress bill sponsored by Sen. Moreno, Bernie [R-OH] (R-OH); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-175
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-175
- Congress: 119
- Title: A bill to rescind the unobligated balances of amounts appropriated for Internal Revenue Service enhancements and use such funding for an External Revenue Service.
- Status: introduced
- Introduced: 2025-01-21
- Sponsor: Sen. Moreno, Bernie [R-OH] (R-OH)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## 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. - 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 - External Revenue Service direction: The bill expresses the sense of Congress that amounts equal to the rescinded unobligated balances should be appropriated to establish and run an External Revenue Service, phrased as a policy preference rather than as an authorization of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.

## Provisions PRIA read

- Rescind unspent IRS Inflation funds: mixed, high. 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 C…

## Related bills

- 119-s-1541: SHIPS for America Act of 2025
- 119-s-3597: National Quantum Initiative Reauthorization Act of 2026
- 119-s-4952: Protecting American Taxpayers Act
- 119-s-5616: ADAPT Act
- 119-s-4378: Protecting American Taxpayers Act
- 119-s-3903: Railway Safety Act of 2026

## Sources
- [119-s-175 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/175)

## Related
- [119-s-1541: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-s-1541)
- [119-s-3597: National Quantum Initiative Reauthorization Act of 2026](https://policyrisk.com/legislation/119-s-3597)
- [119-s-4952: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4952)
- [119-s-5616: ADAPT Act](https://policyrisk.com/legislation/119-s-5616)
- [119-s-4378: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4378)
- [119-s-3903: Railway Safety Act of 2026](https://policyrisk.com/legislation/119-s-3903)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-175 (as of 2025-12-21).