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HR 196
Introduced Re-checks Congress.gov for new actions and updates the bill's status, and fills in any sponsors, committees, or related bills that are missing. It does not re-pull sponsors/cosponsors/committees/related — those rarely change — and it skips all work if nothing has changed upstream, so it's cheap to click.

Family and Small Business Taxpayer Protection Act

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

Introduced Jan 3, 2025

Latest action (Jan 3, 2025) Referred to the House Committee on Ways and Means.

Referred to
Ways and Means Committee
Policy area
Taxation
Issues
Economy & Taxes
Legislative subjects (5)
AppropriationsComputers and information technologyInternal Revenue Service (IRS)Specialized courtsTax administration and collection, taxpayers

Summary

This bill would rescind unobligated balances (unspent funds) that were made available to the Internal Revenue Service through the Inflation Reduction Act of 2022. Specifically, it targets funding provided under certain sections of that law for IRS activities as of the date the bill is enacted. The effect would be to reclaim any unspent IRS funding from those specific appropriations back to the general Treasury. The bill does not specify a dollar amount, as the rescission applies to whatever balances remain unspent at the time of enactment.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)
36 cosponsors

Actions (2)
  1. Jan 3, 2025 Referred to the House Committee on Ways and Means. · house
  2. Jan 3, 2025 Introduced in House

More bills on these subjects (8)

Other bills that carry the most legislative subjects in common with this one (topical discovery — distinct from the procedural related bills above).

  • HR 7006 — Financial Services and General Government and National Security, Department of State, and Related Programs Appropriations Act, 2026 (shares 5 subjects)
  • HR 5166 — Financial Services and General Government Appropriations Act, 2026 (shares 5 subjects)
  • HR 191 — Inflation Reduction Act of 2025 (shares 4 subjects)
  • HR 7314 — Advancing Commonsense Policies Act (shares 3 subjects)
  • HR 7148 — Consolidated Appropriations Act, 2026 (shares 3 subjects)
  • HR 185 — Responsible Legislating Act (shares 3 subjects)
  • HR 1654 — CUTS Act (shares 3 subjects)
  • HRES 5 — Adopting the Rules of the House of Representatives for the One Hundred Nineteenth Congress, and for other purposes. (shares 3 subjects)

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

  • HR 182 — Default Prevention Act · Introduced Jan 3, 2025 · Cong. 119 68%
  • HR 374 — DIRECT Act · Introduced Jan 13, 2025 · Cong. 119 68%
  • HR 162 — First Amendment Accountability Act · Introduced Jan 3, 2025 · Cong. 119 67%
  • S 175 — A bill to rescind the unobligated balances of amounts appropriated for Internal Revenue Service enhancements and use such funding for an External Revenue Service. · Introduced Jan 21, 2025 · Cong. 119 66%
  • HR 1091 — Carried Interest Fairness Act of 2025 · Introduced Feb 6, 2025 · Cong. 119 66%
  • HR 143 — Unauthorized Spending Accountability Act · Introduced Dec 2, 2025 · Cong. 119 65%

Text versions (1)
  • Introduced in House · Jan 3, 2025

Only one text version is on file, so there’s no earlier version to compare against yet.

Full text

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. <all>

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