United States · Bill · HR
H.R. 7485 (117th)
Simplify, Don’t Amplify the IRS Act
Introduced
7 April 2022
Last action
7 April 2022 · Introduced
Status
Referred to the Committee on Ways and Means, and in addition to the Committees on Oversight and Reform, and 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. Rice, Tom [R-SC-7], Rep. Harshbarger, Diana [R-TN-1]
Subjects
Taxation, Artificial intelligence
Source updated
5 December 2025
Taxation · Artificial intelligence
Summary
Simplify, Don't Amplify the IRS Act This bill limits Internal Revenue Service (IRS) enforcement authority and modifies certain IRS reporting requirements. It also eliminates certain restrictions on the use of coronavirus recovery funds. 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.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
7 April 2022
Introduced
Referred to the Committee on Ways and Means, and in addition to the Committees on Oversight and Reform, and 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
7 April 2022
Introduced
Introduced in House
Source: IntroReferral
7 April 2022
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in House · 7 April 2022 · Download file
Documents
3 official files
Introduced in House (text)
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Introduced in House (text)
Introduced in House · EN · 7 April 2022
Introduced in House (PDF)
Introduced in House · EN · 7 April 2022
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Introduced in House
summary · EN · 7 April 2022
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Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Rep. Rice, Tom [R-SC-7] · R · Sponsor
- Rep. Harshbarger, Diana [R-TN-1] · R · Cosponsor
- · hsba00 · Standing
- · hsgo00 · Standing
- · hswm00 · Standing
Related records
- related to → Let States Cut Taxes Act
- related to → IRS Customer Service Improvement Act
- related to → Don't Weaponize the IRS Act
- related to → To require the Internal Revenue Service to issue a report on the tax gap, to establish a fellowship program within the Internal Revenue Service to recruit mid-career tax professionals to create and participate in an audit task force, and for other purposes.
- related to → Protect Taxpayers’ Privacy Act
- related to → Let States Cut Taxes Act
- related to → State Fiscal Flexibility Act of 2021
- related to → Don't Weaponize the IRS Act
Showing 8 of 13 related records.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/117th-congress/house-bill/7485
- Open data entity: https://api.congress.gov/v3/bill/117/hr/7485
- us · 117-hr-7485 · source updated 5 December 2025