To temporarily prohibit the hiring of additional Internal Revenue Service employees until a certain level of taxpayer services have improved, and for other purposes.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The bill requires temporary prohibition on additional tax enforcement personnel Notwithstanding any other provisions of law, the Internal Revenue Service may not hire any person for the purpose of conducting enforcement, requires prohibition on use of additional Internal Revenue Service funds for taxpayer audits Section 10301(a)(1)(A)(ii) of Public Law 117–169 is amended by inserting before the period at the end the following, and requires temporary prohibition on Internal Revenue Service hiring Notwithstanding any other provisions of law, the Internal Revenue Service may not hire any person (other than for activities related to return processing. It relies on tax rate changes, definition changes, compliance mandates, and reporting requirements. The main policy areas are Regulated Industries.
Who Benefits and How
Public beneficiaries or protected communities affected by the clause could face reduced risk.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties and Regulated entities and members of the public affected by the bill would take on compliance duties.
Key Provisions
- Requires temporary prohibition on additional tax enforcement personnel Notwithstanding any other provisions of law, the Internal Revenue Service may not hire any person for the purpose of conducting enforcement...
- Requires prohibition on use of additional Internal Revenue Service funds for taxpayer audits Section 10301(a)(1)(A)(ii) of Public Law 117–169 is amended by inserting before the period at the end the following...
- Requires temporary prohibition on Internal Revenue Service hiring Notwithstanding any other provisions of law, the Internal Revenue Service may not hire any person (other than for activities related to return processing...
- Provides reports Not later than 7 days after the last day of each calendar quarter beginning during the applicable period, the Commissioner of Internal Revenue, in consultation with the Treasury Inspector General...
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 requires temporary prohibition on additional tax enforcement personnel Notwithstanding any other provisions of law, the Internal Revenue Service may not hire any person for the purpose of conducting enforcement, requires prohibition on use of additional Internal Revenue Service funds for taxpayer audits Section 10301(a)(1)(A)(ii) of Public Law 117–169 is amended by inserting before the period at the end the following, and requires temporary prohibition on Internal Revenue Service hiring Notwithstanding any other provisions of law, the Internal Revenue Service may not hire any person (other than for activities related to return processing.
Key Policy Areas
Regulated Industries
Primary Purpose
The bill requires temporary prohibition on additional tax enforcement personnel Notwithstanding any other provisions of law, the Internal Revenue Service may not hire any person for the purpose of conducting enforcement, requires prohibition on use of additional Internal Revenue Service funds for taxpayer audits Section 10301(a)(1)(A)(ii) of Public Law 117–169 is amended by inserting before the period at the end the following, and requires temporary prohibition on Internal Revenue Service hiring Notwithstanding any other provisions of law, the Internal Revenue Service may not hire any person (other than for activities related to return processing.
Policy Domains
Whole bill
Identified Gains
- Public beneficiaries or protected communities affected by the clause
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
- Regulated entities and members of the public affected by the bill
Sponsors
Legislative Progress
IntroducedMr. Thune (for himself and Ms. Collins) introduced the following …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
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