US Codex
Bill
Notes

To prevent the use of additional Internal Revenue Service funds from being used for audits of taxpayers with taxable incomes below $400,000 in order to protect low- and middle-income earning American taxpayers from an onslaught of audits from an army of new Internal Revenue Service auditors funded by an unprecedented, nearly $80,000,000,000, infusion of new funds.

S. 398 · 118th Congress · Feb 14, 2023 · Lineage

A BILL

Section 1 Limitations related to the Internal Revenue Service

(a)
In general— Section 10301 of Public Law 117–169 is amended—
(1)
by striking “In general.—” and inserting “(a) In general.—”, and
(2)
by adding at the end the following:

“(b) Limitations related to the Internal Revenue Service—None of the funds appropriated under subsection (a)(1) may be used to audit taxpayers with taxable incomes below $400,000.”