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 Passage |
| Vote type | Yea-and-Nay |
| Result | Passed |
| Totals | Yea 221 / Nay 210 / Present 0 / Not Voting 3 |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| R | 221 | 0 | 0 | 1 |
| D | 0 | 210 | 0 | 2 |
| I | 0 | 0 | 0 | 0 |
Research Brief
On Passage
Bill Analysis
The Family and Small Business Taxpayer Protection Act (HR 23) aims to enhance taxpayer protections, particularly for families and small businesses, by implementing several key provisions. The bill seeks to limit the Internal Revenue Service’s (IRS) ability to conduct audits and increase transparency regarding its enforcement activities.
One of the central features of HR 23 is the establishment of stricter guidelines for IRS audits, particularly those targeting low- and middle-income taxpayers. The bill mandates that the IRS must provide clear justifications for audits and requires additional oversight to ensure that audits are conducted fairly and equitably. This provision is designed to alleviate concerns among taxpayers about potential harassment or disproportionate scrutiny based on income levels.
Additionally, HR 23 proposes to allocate funding to bolster taxpayer assistance programs. This includes enhancing resources for taxpayer education and outreach initiatives, which aim to help families and small businesses better understand their tax obligations and rights. The bill emphasizes the importance of taxpayer support services, particularly for those who may be unfamiliar with the tax system.
The legislation also includes provisions to protect taxpayers from aggressive collection practices. It prohibits the IRS from seizing bank accounts or other assets without prior notice and requires the agency to provide a clear process for taxpayers to contest such actions.
Beneficiaries of HR 23 include individual taxpayers, particularly those from low- and middle-income brackets, as well as small business owners who may face challenges navigating the tax system. The bill aims to create a more equitable tax environment by reducing the burden of audits and enhancing taxpayer support.
As of the latest action, HR 23 has been read a second time and is currently placed on the Senate Legislative Calendar under General Orders, indicating it is awaiting further consideration. The timeline for potential enactment remains uncertain as it progresses through the legislative process.
Yea (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
Nay (210)
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
