H.R. 196 explained  ·  119th Congress  ·  Pending in Congress

Family and Small Business Taxpayer Protection Act

Create a free account or sign in to follow H.R. 196 and get alerts. Policy area: Taxation Create a free account or sign in to follow the Taxation policy area and get alerts. ▲ 654 days since action Sponsor: Adrian Smith, NE-03, R → Congress.gov

Cosponsors: 36 (0 D, 36 R) · per Congress.gov, 2026-10-12

Introduced: 2025-01-03

Latest action (2025-01-03): Referred to the House Committee on Ways and Means.

What H.R. 196 does, in plain terms

Family and Small Business Taxpayer Protection Act This bill rescinds unobligated funds that were provided by the Inflation Reduction Act of 2022 to the Internal Revenue Service (IRS) for enforcement activities related to the determination and collection of taxes, for operations support for taxpayer services and enforcement activities, and for a task force to research options for a free, direct electronic filing (e-filing) tax return system. The bill also rescinds unobligated funds that were provided by the Inflation Reduction Act of 2022 for expenses of the Treasury Inspector General for Tax Administration, Office of Tax Policy, U.S. Tax Court, and offices within the Department of the Treasury that provide oversight and support for the IRS.

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

Constitution Index

“VFA Constitution grade”

Not graded yet

H.R. 196 has not been graded yet. New measures with an official summary are graded daily under the published rubric.

What should pass

“VFA SI Solution”

No solution yet

A sourced SI draft appears here once it passes automated checks (Constitution citation, source verification, independent SI critic). How publication works.

Share card

1200×675 PNG for X, Threads, LinkedIn and messages. Free to share with a link back to this page.

For journalists and bloggers

“Embed this grade”

Free to use with the link back. The badge and card update when the grade changes. Embed terms →

VFA Constitution grade for H.R. 196

← Back to the Republic