To provide a taxpayer bill of rights for small businesses.
Summary
What This Bill Does
The bill creates short title; table of contents This Act may be cited as the Small Business Taxpayer Bill of Rights Act of 2023. The table of contents of this Act is as follows:, creates modification of standards for awarding of costs and certain fees Subparagraph (D) of section 7430(c)(4) of the Internal Revenue Code of 1986 is amended by striking and at the end of clause (i)(II), by striking, and requires modifications relating to civil damages for unauthorized inspection or disclosure of returns and return information Subparagraph (A) of section 7431(c)(1) of the Internal Revenue Code of 1986 is amended. It relies on compliance mandates, definition changes, tax rate changes, and reporting requirements. The main policy areas are Business, Finance, Science & Space, and Criminal Justice.
Who Benefits and How
Businesses and employers affected by the bill could face lower compliance burdens, Public beneficiaries or protected communities affected by the clause could face reduced risk, and Researchers and scientific institutions affected by the bill could gain revenue opportunities.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties, Businesses and employers affected by the bill would take on compliance duties, and Public beneficiaries or protected communities affected by the clause could face increased risk.
Key Provisions
- Creates short title; table of contents This Act may be cited as the Small Business Taxpayer Bill of Rights Act of 2023. The table of contents of this Act is as follows:.
- Creates modification of standards for awarding of costs and certain fees Subparagraph (D) of section 7430(c)(4) of the Internal Revenue Code of 1986 is amended by striking and at the end of clause (i)(II), by striking...
- Requires modifications relating to civil damages for unauthorized inspection or disclosure of returns and return information Subparagraph (A) of section 7431(c)(1) of the Internal Revenue Code of 1986 is amended...
- Requires ban on ex parte discussions Notwithstanding section 1001(a)(4) of the Internal Revenue Service Restructuring and Reform Act of 1998, the Internal Revenue Service shall prohibit any ex parte communications...
- Requires right to independent conference Section 1001 of the Internal Revenue Service Restructuring and Reform Act of 1998 is amended by redesignating subsection (c) as subsection (d) and by inserting after subsection...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill creates short title; table of contents This Act may be cited as the Small Business Taxpayer Bill of Rights Act of 2023. The table of contents of this Act is as follows:, creates modification of standards for awarding of costs and certain fees Subparagraph (D) of section 7430(c)(4) of the Internal Revenue Code of 1986 is amended by striking and at the end of clause (i)(II), by striking, and requires modifications relating to civil damages for unauthorized inspection or disclosure of returns and return information Subparagraph (A) of section 7431(c)(1) of the Internal Revenue Code of 1986 is amended.
Key Policy Areas
Business, Finance, Science & Space, Criminal Justice
Primary Purpose
The bill creates short title; table of contents This Act may be cited as the Small Business Taxpayer Bill of Rights Act of 2023. The table of contents of this Act is as follows:, creates modification of standards for awarding of costs and certain fees Subparagraph (D) of section 7430(c)(4) of the Internal Revenue Code of 1986 is amended by striking and at the end of clause (i)(II), by striking, and requires modifications relating to civil damages for unauthorized inspection or disclosure of returns and return information Subparagraph (A) of section 7431(c)(1) of the Internal Revenue Code of 1986 is amended.
Policy Domains
Whole bill
Identified Gains
- Businesses and employers affected by the bill
- Public beneficiaries or protected communities affected by the clause
- Researchers and scientific institutions affected by the bill
- Telecommunications providers and users affected by the bill
- Lobbyists, political organizations, and disclosure users affected by the bill
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
- Businesses and employers affected by the bill
- Public beneficiaries or protected communities affected by the clause
- Financial services firms and customers affected by the bill
Sponsors
Legislative Progress
IntroducedMr. Kustoff introduced the following bill; which was referred to …
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Law enforcement, justice-system actors, and affected communities
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology