PlainBillCongress, translated.Legislation. Context. Public interest.Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 1.
Congressional Research Service
Version 53 · Passed House · Jan 9, 2023
Family and Small Business Taxpayer Protection Act
This bill rescinds certain unobligated amounts made available to the Internal Revenue Service by the Inflation Reduction Act of 2022 for (1) its enforcement activities and operations support; (2) planning for a free, direct electronic filing (e-filing) tax return system; and (3) funding the U.S. Tax Court and certain Department of the Treasury tax agencies.
People & committees
Rep. Smith, Adrian [R-NE-3] · R–NE
Legislative record
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Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 1.
Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
Motion to reconsider laid on the table Agreed to without objection.
On passage Passed by the Yeas and Nays: 221 - 210 (Roll no. 25). (text: CR H76)
House roll call 25 · Individual votesPassed/agreed to in House: On passage Passed by the Yeas and Nays: 221 - 210 (Roll no. 25). (text: CR H76)
House roll call 25 · Individual votesOn motion to recommit Failed by the Yeas and Nays: 208 - 221 (Roll no. 24).
House roll call 24 · Individual votesConsidered as unfinished business. (consideration: H94-95)
POSTPONED PROCEEDINGS - At the conclusion of debate on the Kildee motion to recommit, the Chair put the question on the motion and by voice vote, announced that the nays had prevailed. Mr. Neal demanded the yeas and nays and the Chair postponed further proceedings until a time to be announced.
The previous question on the motion to recommit was ordered pursuant to clause 2(b) of rule XIX.
Mr. Kildee moved to recommit to the Committee on Ways and Means. (text: CR H94)
The previous question was ordered pursuant to the rule.
DEBATE - The House proceeded with one hour of debate on H.R. 23.
Considered under the provisions of rule H. Res. 5. (consideration: H76-94)
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
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Source last updated: May 27, 2025. Consult Congress.gov for the current record.
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Analyze H.R.23 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.
Examine H.R.23 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.
Examine H.R.23 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.
Examine H.R.23 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.