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Small Business Taxpayer Bill of Rights Act of 2023

12/15/2023, 3:57 PM

Summary of Bill HR 2681

Bill 118 HR 2681, also known as the Small Business Taxpayer Bill of Rights Act of 2023, aims to provide small business owners with additional protections and rights when dealing with the Internal Revenue Service (IRS). The bill includes provisions that require the IRS to provide clear and concise explanations of tax laws and procedures to small business taxpayers, as well as establish an independent office within the IRS to assist small businesses with tax-related issues.

Additionally, the bill seeks to streamline the tax filing process for small businesses by simplifying tax forms and reducing the burden of compliance. It also includes measures to improve communication between the IRS and small business taxpayers, such as requiring the IRS to respond to inquiries in a timely manner and provide assistance in resolving disputes.

Overall, the Small Business Taxpayer Bill of Rights Act of 2023 aims to level the playing field for small business owners when dealing with the complexities of the tax system, and ensure that they are treated fairly and with respect by the IRS.

Congressional Summary of HR 2681

Small Business Taxpayer Bill of Rights Act of 2023

This bill modifies various tax enforcement procedures and requirements that affect small businesses and other taxpayers.

The bill modifies requirements regarding

  • awarding costs and fees to small businesses for administrative and court proceedings,
  • the amounts of damages and penalties that are allowed for violating various tax laws,
  • dispute resolution and appeal procedures,
  • enforcing liens against principal residences,
  • terminating Internal Revenue Service (IRS) employees for misconduct,
  • reviews by the Department of the Treasury Inspector General for Tax Administration, and
  • the release of an IRS levy due to economic hardship for business taxpayers.

The bill also

  • allows a tax deduction for a portion of a taxpayer's expenses for certain audits,
  • prohibits ex parte communications between officers in the IRS Independent Office of Appeals and other IRS employees with respect to matters pending before the officers,
  • establishes a 10-year term for the National Taxpayer Advocate, and
  • repeals the requirement to submit a partial payment with an offer-in-compromise to settle a tax liability.

Read the Full Bill

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Current Status of Bill HR 2681

Bill HR 2681 is currently in the status of Bill Introduced since April 18, 2023. Bill HR 2681 was introduced during Congress 118 and was introduced to the House on April 18, 2023.  Bill HR 2681's most recent activity was Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Accountability, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. as of April 18, 2023

Bipartisan Support of Bill HR 2681

Total Number of Sponsors
1
Democrat Sponsors
0
Republican Sponsors
1
Unaffiliated Sponsors
0
Total Number of Cosponsors
0
Democrat Cosponsors
0
Republican Cosponsors
0
Unaffiliated Cosponsors
0

Policy Area and Potential Impact of Bill HR 2681

Primary Policy Focus

Taxation

Potential Impact Areas

- Accounting and auditing
- Administrative remedies
- Alternative dispute resolution, mediation, arbitration
- Civil actions and liability
- Department of the Treasury
- Economic performance and conditions
- Government employee pay, benefits, personnel management
- Government ethics and transparency, public corruption
- Government studies and investigations
- Housing finance and home ownership
- Income tax deductions
- Inflation and prices
- Internal Revenue Service (IRS)
- Legal fees and court costs
- Small business
- Tax administration and collection, taxpayers
- Tax-exempt organizations
- User charges and fees

Alternate Title(s) of Bill HR 2681

Small Business Taxpayer Bill of Rights Act of 2023
Small Business Taxpayer Bill of Rights Act of 2023
To provide a taxpayer bill of rights for small businesses.

Comments

Sponsors and Cosponsors of HR 2681

David Kustoff
David Kustoff
TennesseeRepublican

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