Family and Small Business Taxpayer Protection Act

II Calendar No. 1 118TH CONGRESS 1ST SESSION H. R. 23 IN THE SENATE OF THE UNITED STATES JANUARY 23 (legislative day, JANUARY 3), 2023 Received; read the first time JANUARY 25, 2023 Read the second time and placed on the calendar AN ACT To rescind certain balances made available to the Internal Revenue Service. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Family and Small 4 Business Taxpayer Protection Act’’. 5 SEC. 2. RESCISSION OF CERTAIN BALANCES MADE AVAIL- 6 ABLE TO THE INTERNAL REVENUE SERVICE. 7 The unobligated balances of amounts appropriated or 8 otherwise made available for activities of the Internal Rev- 9 enue Service by paragraphs (1)(A)(ii), (1)(A)(iii), (1)(B), 10 VerDate Sep 11 2014 22:52 Jan 25, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H23.PCS H23 kjohnson on DSK79L0C42PROD with BILLS 2 HR 23 PCS (2), (3), (4), and (5) of section 10301 of Public Law 117– 1 169 (commonly known as the ‘‘Inflation Reduction Act of 2 2022’’) as of the date of the enactment of this Act are 3 rescinded. 4 Passed the House of Representatives January 9, 2023. Attest: CHERYL L. JOHNSON, Clerk. VerDate Sep 11 2014 22:52 Jan 25, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H23.PCS H23 kjohnson on DSK79L0C42PROD with BILLS VerDate Sep 11 2014 22:52 Jan 25, 2023 Jkt 039200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H23.PCS H23 kjohnson on DSK79L0C42PROD with BILLS Calendar No. 1 118TH CONGRESS 1ST SESSION H. R. 23 AN ACT To rescind certain balances made available to the Internal Revenue Service. JANUARY 25, 2023 Read the second time and placed on the calendar VerDate Sep 11 2014 22:52 Jan 25, 2023 Jkt 039200 PO 00000 Frm 00004 Fmt 6651 Sfmt 6651 E:\BILLS\H23.PCS H23 kjohnson on DSK79L0C42PROD with BILLS