[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 196 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 196

  To rescind certain balances made available to the Internal Revenue 
                                Service.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 3, 2025

      Mr. Smith of Nebraska (for himself, Mr. Moran, Mr. Kelly of 
 Pennsylvania, Ms. Tenney, Mr. Hudson, Ms. Malliotakis, Mrs. Miller of 
West Virginia, Mr. Crenshaw, Mr. Buchanan, Mr. Meuser, Mr. Finstad, Ms. 
    Salazar, Mr. Grothman, Mrs. Cammack, Mr. Guest, Mr. Higgins of 
 Louisiana, Ms. Van Duyne, Mr. Bacon, Mr. Reschenthaler, Mr. Griffith, 
  Mr. Estes, Mr. Bost, Mr. Moolenaar, Mr. Feenstra, Mr. Stauber, Mrs. 
 Harshbarger, Mr. Murphy, Mr. Langworthy, Mr. Fulcher, Mr. Cline, Ms. 
   Letlow, and Mr. Ellzey) introduced the following bill; which was 
              referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To rescind certain balances made available to the Internal Revenue 
                                Service.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Family and Small Business Taxpayer 
Protection Act''.

SEC. 2. RESCISSION OF CERTAIN BALANCES MADE AVAILABLE TO THE INTERNAL 
              REVENUE SERVICE.

    The unobligated balances of amounts appropriated or otherwise made 
available for activities of the Internal Revenue Service by paragraphs 
(1)(A)(ii), (1)(A)(iii), (1)(B), (2), (3), (4), and (5) of section 
10301 of Public Law 117-169 (commonly known as the ``Inflation 
Reduction Act of 2022'') as of the date of the enactment of this Act 
are rescinded.
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