Section 1 Short title
This Act may be cited as the “Prioritizing Troops Over Tax Collectors Act of 2023”.
Prioritizing Troops Over Tax Collectors Act of 2023
A BILL
To transfer funds from the Internal Revenue Service to the Department of Defense to increase the pay of certain members of the Armed Forces serving on active duty.
Sec. 2 Minimum rate of basic pay for a member of the Armed Forces
Not later than 30 days after the enactment of this Act, the rate of basic pay for a member of the Armed Forces under section 203 of title 37, United States Code, shall equal or exceed $31,200.
Sec. 3 Transfer of certain unobligated funds from the Internal Revenue Service to the Department of Defense to carry out increase of minimum rate of basic pay
The unobligated balance of amounts made available to the Internal Revenue Service under section 10301 of Public Law 117–169 (commonly known as the “Inflation Reduction Act”) are hereby transferred to the Department of Defense to carry out section 1.
Sec. 4 Limitation on Internal Revenue Service hiring until minimum rate of basic pay for a member of the Armed Forces is increased
During the period beginning on the date of the enactment of this Act and ending on the date on which the Secretary of Defense certifies to the Commissioner of Internal Revenue that such Secretary has implemented section 1, the Internal Revenue Service may not hire any employee if such hiring would result in the number of full-time employees employed by the Internal Revenue Service exceeding the number of such employees so employed immediately before such period.