Simplify, Don’t Amplify the IRS Act

Summary

Simplify, Don't Amplify the IRS Act This bill limits Internal Revenue Service (IRS) enforcement authority and modifies certain IRS reporting requirements. Among other provisions, the bill increases the gross receipts reporting threshold for certain religious and charitable organizations from $5,000 to $50,000; generally increases penalties for unauthorized disclosure of taxpayer information and for such disclosures by tax return preparers; requires the IRS to establish a fellowship program to recruit private sector tax experts to create a task force to. among other things, educate IRS employees on emerging issues, perform audits, and address offshore tax evasion; and sets forth provisions for reducing improper payments to taxpayers. The bill also requires the IRS to report annually on the tax gap estimate for the most recent taxable year. The IRS must use artificial intelligence to calculate an estimate of the tax gap. The bill defines tax gap as the difference between tax liabilities owed to the United States and those liabilities actually collected. The bill restricts funding for IRS audits and enforcement until the IRS publishes an updated tax gap projection.

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Timeline

1. 10 April 2023

   Introduced

   Referred to the Committee on Ways and Means, and in addition to the Committees on Financial Services, and Oversight and Accountability, 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. 10 April 2023

   Introduced

   Introduced in House

   Source: IntroReferral

3. 10 April 2023

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 10 April 2023 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 10 April 2023

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 10 April 2023

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 10 April 2023

  Open at official source

Sponsors

• Rep. Harshbarger, Diana [R-TN-1] · R · Sponsor
• · hsgo00 · Standing
• · hsba00 · Standing
• · hswm00 · Standing

Related records

• related to → Protect Taxpayers’ Privacy Act
• related to → IRS Customer Service Improvement Act
• related to → IRS Improper Payments Act
• related to → Don't Weaponize the IRS Act
• related to → Simplify, Don’t Amplify the IRS Act