PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
Version 00 · Introduced in House · Feb 27, 2025
This joint resolution nullifies the rule titled Rules for Supervisory Approval of Penalties, which was issued by the Internal Revenue Service (IRS) on December 23, 2024. The rule addresses the timing of supervisory approvals required for certain federal tax penalties assessed by the IRS.
People & committees
Rep. Grothman, Glenn [R-WI-6] · R–WI
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Sep 18, 2025. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2025-02-27 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
This joint resolution proposes to cancel an Internal Revenue Service rule about supervisors’ approval of penalties. If enacted, it would make that rule have no force or effect.
That Congress disapproves the rule submitted by the Internal Revenue Service relating to Rules for Supervisory Approval of Penalties (89 Fed. Reg. 104419 (December 23, 2024)), and such rule shall have no force or effect.
The proposal specifically targets “Rules for Supervisory Approval of Penalties,” published in the Federal Register on December 23, 2024, at volume 89, page 104419.
the rule submitted by the Internal Revenue Service relating to Rules for Supervisory Approval of Penalties (89 Fed. Reg. 104419 (December 23, 2024))
The supplied action snapshot, updated September 18, 2025, records introduction in the House and referral to the House Committee on Ways and Means on February 27, 2025.
Source snapshot updated 2025-09-18T12:59:51Z. 2025-02-27: Referred to the House Committee on Ways and Means. 2025-02-27: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-02-27. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or appropriations policy rider was identified in the complete supplied introduced text. This conclusion is limited to that version and does not cover other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish the contents of accompanying materials.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow carve-out, special exemption, or preferential treatment was identified in the complete supplied introduced text. This conclusion is limited to that version; the underlying rule is not supplied.
Full text preserved for this analysis. Legislative record snapshot: Sep 18, 2025. How PlainBill uses AI