118th Congress · SENATE BILLBILL

S. 123BAD IRS Activities Act

A bill to protect American small businesses, gig workers, and freelancers by repealing the burdensome American Rescue Plan Act of 2021 transactions reporting threshold, and to rescind certain funding provided to the Internal Revenue Service under section 10301 of Public Law 117-169.

Taxation
Introduced Jan 26, 2023
Last action Jan 30, 2023
Pipeline · Bill → Law
Step 1
Introduced
Jan 26, 2023
Step 2
Referred
Step 3
Committee
Step 4
Senate
Jan 30, 2023
Step 5
House floor
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill modifies requirements for third party settlement organizations to eliminate their reporting requirement with respect to the transactions of their participating payees unless they have earned more than $20,000 on more than 200 separate transactions in an applicable tax period. A third party settlement organization is the central organization that has the contractual obligation to make payments to participating payees (generally, a merchant or business) in a third party payment network. This reverses a provision in the American Rescue Plan Act of 2021 that lowered the reporting threshold to $600 with no minimum on the number of transactions. The bill rescinds unobligated funds for...

Provisions · 0 sections
No provisions parsed for this bill.
Timeline · 3 actions
Jan 30, 2023
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 8.
Jan 26, 2023
Introduced in Senate
Jan 26, 2023
Introduced in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.