Pipeline · Bill → Law
Step 1
Introduced
Mar 1, 2023
Step 2
Referred
Mar 1, 2023
Budget · Ways & Means
Step 3
Committee
Step 4
House floor
Step 5
Senate
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary
This bill modifies provisions of the Internal Revenue Code relating to whistleblower protections. Specifically, the bill revises the standard for review of whistleblower awards in the Tax Court to require a de novo review standard (currently, the standard is abuse of discretion); exempts whistleblower awards from reductions due to budget sequestration; allows whistleblowers anonymity in proceedings before the Tax Court; modifies the Internal Revenue Service (IRS) whistleblower report to require inclusion of a list and description of the top 10 tax avoidance schemes disclosed by whistleblowers; requires the IRS to pay interest on whistleblower awards if not paid within one year of receipt o...
Timeline · 3 actions
Mar 1, 2023
Introduced in House
Mar 1, 2023
Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Mar 1, 2023
Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.