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United States · Bill · HR

H.R. 1219 (116th)

Clyde-Hirsch-Sowers RESPECT Act

referredUnited States· United States Congress· EN

Introduced

14 February 2019

Last action

14 February 2019 · Introduced

Status

Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

Sponsors

Rep. Collins, Doug [R-GA-9], Rep. Kelly, Mike [R-PA-16], Rep. Smith, Jason [R-MO-8], Rep. Lewis, John [D-GA-5], Rep. Rice, Tom [R-SC-7], Rep. Hice, Jody B. [R-GA-10]

Subjects

Taxation

Source updated

5 December 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Clyde-Hirsch-Sowers RESPECT Act or the Restraining Excessive Seizure of Property through the Exploitation of Civil Asset Forfeiture Tools Act This bill revises the authority and procedures that the Internal Revenue Service (IRS) uses to seize property that has been structured to avoid Bank Secrecy Act (BSA) reporting requirements. The IRS may only seize property it suspects has been structured to avoid BSA reporting requirements if the property was derived from an illegal source or the funds were structured to conceal the violation of a criminal law or regulation other than structuring transactions to evade BSA reporting requirements. Within 30 days of seizing property, the IRS must (1) make a good faith effort to find all owners of the property, and (2) notify the owners of the post-seizure hearing rights established by this bill. The IRS may apply to a court for one 30-day extension of the notice requirement if it can establish probable cause of an imminent threat to national security or personal safety. If the owner requests a court hearing within 30 days after notice is provided, the property must be returned unless the court holds a hearing within 30 days after notice is provided and finds that there is probable cause to believe that the property was derived from an illegal source or the funds were structured to conceal the violation of a criminal law or regulation other than a structuring violation. For tax purposes, the bill excludes from gross income any interest received from the federal government with respect to an action to recover property seized by the IRS pursuant to a claimed violation of the structuring provisions of the BSA.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 14 February 2019

    Introduced

    Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

    Source: IntroReferral

  2. 14 February 2019

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 14 February 2019

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 14 February 2019

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  • Introduced in House (PDF)

    Introduced in House · EN · 14 February 2019

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 14 February 2019

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Sponsors

Related records

Sources

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