Providing for consideration of the bill (H.R. 5444) to amend the Internal Revenue Code of 1986 to modernize and improve the Internal Revenue Service, and for other purposes, and providing for consideration of the bill (H.R. 5445) to amend the Internal Revenue Code of 1986 to improve cybersecurity and taxpayer identity protection, and modernize the information technology of the Internal Revenue Service, and for other purposes.

Bill 115 H.Res. 831 is a resolution that sets the rules for considering two bills in the US Congress. The first bill, H.R. 5444, aims to update and enhance the Internal Revenue Service (IRS) by making changes to the Internal Revenue Code of 1986. The goal of this bill is to modernize the IRS and improve its operations.

The second bill, H.R. 5445, focuses on improving cybersecurity and protecting taxpayer identities within the IRS. This bill also seeks to modernize the information technology systems used by the IRS.

The resolution, H.Res. 831, provides guidelines for how these two bills will be debated and voted on in Congress. It ensures that both bills receive fair consideration and allows for a thorough discussion of the proposed changes to the IRS. Overall, these bills aim to make important updates to the IRS to better serve taxpayers and protect their information. The resolution sets the stage for a productive debate on these issues in Congress.