H.R.23 — Family and Small Business Taxpayer Protection Act
House Roll Call
H.R.23
| Bill | H.R.23 — Family and Small Business Taxpayer Protection Act |
|---|---|
| Vote question | On Motion to Recommit |
| Vote type | Yea-and-Nay |
| Result | Failed |
| Totals | Yea 208 / Nay 221 / Present 0 / Not Voting 5 |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| R | 0 | 221 | 0 | 1 |
| D | 208 | 0 | 0 | 4 |
| I | 0 | 0 | 0 | 0 |
Research Brief
On Motion to Recommit
Bill Analysis
The Family and Small Business Taxpayer Protection Act (HR 23), introduced in the 118th Congress, aims to enhance taxpayer protections and streamline tax administration for families and small businesses. The bill primarily focuses on preventing the Internal Revenue Service (IRS) from increasing audits and enforcement actions against small businesses and individual taxpayers, particularly those earning below a specified income threshold.
Key provisions of HR 23 include a moratorium on the IRS’s use of additional funding for audit activities targeting taxpayers with incomes under $400,000. This measure is designed to alleviate concerns among small business owners and middle-income families about potential increased scrutiny from the IRS. The bill also seeks to ensure that any future IRS funding is directed towards improving taxpayer services, enhancing technology, and reducing wait times for assistance.
The legislation proposes to allocate resources for taxpayer education and outreach programs, aiming to empower families and small businesses with better knowledge of their tax rights and obligations. Additionally, the bill mandates the IRS to report on its efforts to improve customer service and reduce the backlog of tax returns.
The primary beneficiaries of HR 23 are small business owners and individual taxpayers who may face undue pressure from increased IRS audits. By limiting enforcement actions, the bill aims to foster a more favorable tax environment for these groups.
As of the latest action, HR 23 has been read a second time and placed on the Senate Legislative Calendar under General Orders, indicating that it is awaiting further consideration. The timeline for potential passage remains uncertain, as it will require additional debate and approval from both chambers of Congress before becoming law.
Yea (208)
C
Colin Allred
E
Earl Blumenauer
J
Jamaal Bowman
C
Cori Bush
Y
Yadira Caraveo
T
Tony Cárdenas
A
André Carson
M
Matt Cartwright
D
David Cicilline
G
Gerald Connolly
A
Anna Eshoo
B
Brian Higgins
J
Jeff Jackson
S
Sheila Jackson Lee
D
Daniel Kildee
D
Derek Kilmer
A
Ann Kuster
B
Barbara Lee
K
Kathy Manning
G
Grace Napolitano
W
Wiley Nickel
B
Bill Pascrell
D
Donald Payne
M
Mary Peltola
D
Dean Phillips
K
Katie Porter
C
C. Ruppersberger
J
John Sarbanes
A
Abigail Spanberger
E
Emilia Sykes
D
David Trone
J
Jennifer Wexton
S
Susan Wild
Nay (221)
K
Kelly Armstrong
D
Dan Bishop
K
Ken Buck
L
Larry Bucshon
M
Michael Burgess
J
Jerry Carl
L
Lori Chavez-DeRemer
J
John Duarte
J
Jeff Duncan
A
A. Ferguson
B
Brad Finstad
M
Mike Gallagher
M
Mike Garcia
B
Bob Good
K
Kay Granger
G
Garret Graves
M
Mark Green
B
Bill Johnson
D
Doug Lamborn
J
Jake LaTurner
D
Debbie Lesko
B
Blaine Luetkemeyer
K
Kevin McCarthy
P
Patrick McHenry
M
Marcus Molinaro
A
Alexander Mooney
G
Greg Pence
C
Cathy Rodgers
M
Matthew Rosendale
G
George Santos
M
Michelle Steel
C
Chris Stewart
M
Michael Waltz
B
Brad Wenstrup
B
Brandon Williams
