1. Short title
This Act may be cited as the “Family and Small Business Taxpayer Protection Act”.
Family and Small Business Taxpayer Protection Act
AN ACT
To rescind certain balances made available to the Internal Revenue Service.
2. Rescission of certain balances made available to the Internal Revenue Service
The unobligated balances of amounts appropriated or otherwise made available for activities of the Internal Revenue Service by paragraphs (1)(A)(ii), (1)(A)(iii), (1)(B), (2), (3), (4), and (5) of section 10301 of Public Law 117–169 (commonly known as the “Inflation Reduction Act of 2022”) as of the date of the enactment of this Act are rescinded.