H.R. 23 explained  ·  118th Congress  ·  Not enacted (118th Congress ended)

Family and Small Business Taxpayer Protection Act

Create a free account or sign in to follow H.R. 23 and get alerts. Policy area: Taxation Create a free account or sign in to follow the Taxation policy area and get alerts. ▲ 1364 days since action Sponsor: Adrian Smith, NE-03, R → Congress.gov

Cosponsors: 82 (0 D, 82 R) · per Congress.gov, 2026-10-11

Introduced: 2023-01-09

Latest action (2023-01-25): Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 1.

What H.R. 23 does, in plain terms

Family and Small Business Taxpayer Protection Act This bill rescinds certain unobligated amounts made available to the Internal Revenue Service by the Inflation Reduction Act of 2022 for (1) its enforcement activities and operations support; (2) planning for a free, direct electronic filing (e-filing) tax return system; and (3) funding the U.S. Tax Court and certain Department of the Treasury tax agencies.

Official summary by the Congressional Research Service, via Congress.gov.

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