118th Congress · HOUSE BILLBILL

H.R. 2681Small Business Taxpayer Bill of Rights Act of 2023

To provide a taxpayer bill of rights for small businesses.

Taxation
Introduced Apr 18, 2023
Last action Apr 18, 2023
Pipeline · Bill → Law
Step 1
Introduced
Apr 18, 2023
Step 2
Referred
Apr 18, 2023
Oversight · Ways & Means
Step 3
Committee
Step 4
House floor
Step 5
Senate
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill modifies various tax enforcement procedures and requirements that affect small businesses and other taxpayers. The bill modifies requirements regarding awarding costs and fees to small businesses for administrative and court proceedings, the amounts of damages and penalties that are allowed for violating various tax laws, dispute resolution and appeal procedures, enforcing liens against principal residences, terminating Internal Revenue Service (IRS) employees for misconduct, reviews by the Department of the Treasury Inspector General for Tax Administration, and the release of an IRS levy due to economic hardship for business taxpayers. The bill also allows a tax deduction for...

Provisions · 17 sectionsIntroduced in House
Timeline · 3 actions
Apr 18, 2023
Introduced in House
Apr 18, 2023
Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Accountability, 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.
Apr 18, 2023
Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Accountability, 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.