PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
Version 00 · Introduced in House · Jan 3, 2025
Family and Small Business Taxpayer Protection Act
This bill rescinds unobligated funds that were provided by the Inflation Reduction Act of 2022 to the Internal Revenue Service (IRS) for enforcement activities related to the determination and collection of taxes, for operations support for taxpayer services and enforcement activities, and for a task force to research options for a free, direct electronic filing (e-filing) tax return system.
The bill also rescinds unobligated funds that were provided by the Inflation Reduction Act of 2022 for expenses of the
Treasury Inspector General for Tax Administration,
Office of Tax Policy,
U.S. Tax Court, and
offices within the Department of the Treasury that provide oversight and support for the IRS.
People & committees
Rep. Smith, Adrian [R-NE-3] · R–NE
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
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No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Aug 27, 2025. Consult Congress.gov for the current record.
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Analyze H.R.196 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
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