Bills · 118th Congress · Taxation

Family and Small Business Taxpayer Protection Act

Where it stands

  1. Introduced1/9/23
  2. Passed HousePassed 1/9/23
  3. Senate
  4. President
  5. Law

Passed the House 221–210 on January 9, 2023 (Roll Call 25 →). Received in the Senate on January 23, 2023.

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Roll calls on this bill

Votes on passage
HouseOn Passage · 1/9/23PassageThe vote on whether this chamber approves the measure — usually by a simple majority of those voting. It becomes law only once both chambers pass the same text and the president signs it, or Congress overrides a veto.House: The Legislative Process ↗
Passed
  • Democratic0 Yea · 210 Nay · 2 Not voting
  • Republican221 Yea · 0 Nay · 1 Not voting
  • Independent / Other0 Yea · 0 Nay · 0 Not voting
Official summary (CRS)

Family and Small Business Taxpayer Protection Act

This bill rescinds certain unobligated amounts made available to the Internal Revenue Service by the Inflation Reduction Act of 2022 for (1) its enforcement activities and operations support; (2) planning for a free, direct electronic filing (e-filing) tax return system; and (3) funding the U.S. Tax Court and certain Department of the Treasury tax agencies.

Full text on congress.gov ↗
Sponsor
Rep. Adrian Smith ( Republican · NE-3)
Cosponsors
82
Introduced
1/9/23
Policy area
Taxation

What happens next

The Senate must pass the same text, then it goes to the President.

If it isn't enacted by Jan 3, 2025, it expires when the 118th Congress ends.

All actions (15)
  1. 1/9/23Introduced in House
  2. 1/9/23Referred to the House Committee on Ways and Means.
  3. 1/9/23Considered under the provisions of rule H. Res. 5. (consideration: H76-94)
  4. 1/9/23DEBATE - The House proceeded with one hour of debate on H.R. 23.
  5. 1/9/23The previous question was ordered pursuant to the rule.
  6. 1/9/23Mr. Kildee moved to recommit to the Committee on Ways and Means. (text: CR H94)
  7. 1/9/23The previous question on the motion to recommit was ordered pursuant to clause 2(b) of rule XIX.
  8. 1/9/23POSTPONED PROCEEDINGS - At the conclusion of debate on the Kildee motion to recommit, the Chair put the question on the motion and by voice vote, announced that the nays had prevailed. Mr. Neal demanded the yeas and nays and the Chair postponed further proceedings until a time to be announced.
  9. 1/9/23Considered as unfinished business. (consideration: H94-95)
  10. 1/9/23On motion to recommit Failed by the Yeas and Nays: 208 - 221 (Roll no. 24).
  11. 1/9/23Passed/agreed to in House: On passage Passed by the Yeas and Nays: 221 - 210 (Roll no. 25). (text: CR H76)
  12. 1/9/23On passage Passed by the Yeas and Nays: 221 - 210 (Roll no. 25). (text: CR H76)
  13. 1/9/23Motion to reconsider laid on the table Agreed to without objection.
  14. 1/23/23Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
  15. 1/25/23Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 1.