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

#175 | S Congress #119

Policy Area: Taxation
Subjects:

Last Action: Read twice and referred to the Committee on Finance. (1/21/2025)

Bill Text Source: Congress.gov

Summary and Impacts
Original Text

Bill Summary

This bill proposes to cancel any remaining unspent funds that were allocated for enhancements to the Internal Revenue Service (IRS) under the Inflation Reduction Act of 2022. The rescinded funds would then be redirected to establish and manage a new entity referred to as the External Revenue Service. The legislation indicates a Congressional intent to utilize the canceled IRS funds for this new agency, which suggests a potential shift in how tax-related services may be administered in the future.

Possible Impacts

Here are three examples of how the proposed legislation could affect people:

1. **Impact on Taxpayer Services**: The rescission of unobligated balances from the Internal Revenue Service (IRS) could lead to diminished resources for taxpayer services, such as customer support and assistance programs. Individuals and businesses relying on these services may experience longer wait times for assistance, reduced access to tax-related information, or challenges in resolving disputes.

2. **Creation of an External Revenue Service**: The establishment of an External Revenue Service could create confusion among taxpayers regarding which agency to interact with for tax-related matters. This new entity might also lead to additional bureaucratic processes, requiring taxpayers to navigate a complex system, potentially resulting in increased compliance costs and administrative burdens for individuals and small businesses.

3. **Reallocation of Funding**: By diverting funds from the IRS to establish an External Revenue Service, other programs or initiatives that the IRS previously supported may suffer financially. For instance, programs aimed at enhancing tax compliance or improving auditing processes may face cuts, which could lead to increased tax evasion or inequities in tax collection, ultimately affecting public services and infrastructure funded by tax revenues.

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

<DOC>






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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