[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 175 Introduced in Senate (IS)]

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119th CONGRESS
  1st Session
                                 S. 175

    To rescind the unobligated balances of amounts appropriated for 
   Internal Revenue Service enhancements and use such funding for an 
                       External Revenue Service.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            January 21, 2025

  Mr. Moreno introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
    To rescind the unobligated balances of amounts appropriated for 
   Internal Revenue Service enhancements and use such funding for an 
                       External Revenue Service.

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

SECTION 1. RESCISSION OF ENHANCED INTERNAL REVENUE SERVICE RESOURCES.

    (a) In General.--There are hereby rescinded all unobligated 
balances from amounts appropriated or otherwise made available under 
section 10301 of Public Law 117-169 (commonly known as the ``Inflation 
Reduction Act of 2022'').
    (b) Sense of Congress.--It is the sense of Congress that amounts 
equal to the amounts rescinded under subsection (a) should be 
appropriated for the establishment and administration of an External 
Revenue Service.
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