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BAD IRS Activities Act

12/15/2023, 4:05 PM

Summary of Bill S 123

Bill 118 s 123, also known as the BAD IRS Activities Act, is a piece of legislation introduced in the US Congress aimed at addressing and preventing misconduct within the Internal Revenue Service (IRS). The bill seeks to hold IRS employees accountable for any unethical or illegal behavior, such as targeting specific individuals or groups based on their political beliefs.

The BAD IRS Activities Act includes provisions that require the IRS to establish clear guidelines and procedures for investigating complaints of misconduct. It also mandates regular training for employees on ethical standards and prohibits the use of taxpayer information for political purposes.

Additionally, the bill calls for increased transparency within the IRS, requiring the agency to report any instances of misconduct to Congress and the public. It also establishes penalties for employees found guilty of engaging in unethical behavior, including potential termination and criminal charges. Overall, the BAD IRS Activities Act aims to restore public trust in the IRS by ensuring that employees uphold the highest ethical standards and are held accountable for any wrongdoing. It is currently being debated in Congress and has garnered bipartisan support for its efforts to promote transparency and integrity within the agency.

Congressional Summary of S 123

Blocking the Adverse and Dramatic Increased Reliance on Surveillance Activities Act or the BAD IRS Activities Act

This bill modifies requirements for third party settlement organizations to eliminate their reporting requirement with respect to the transactions of their participating payees unless they have earned more than $20,000 on more than 200 separate transactions in an applicable tax period. A third party settlement organization is the central organization that has the contractual obligation to make payments to participating payees (generally, a merchant or business) in a third party payment network.

This reverses a provision in the American Rescue Plan Act of 2021 that lowered the reporting threshold to $600 with no minimum on the number of transactions.

The bill rescinds unobligated funds for Internal Revenue Service enforcement activities and operations support.

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Current Status of Bill S 123

Bill S 123 is currently in the status of Bill Introduced since January 26, 2023. Bill S 123 was introduced during Congress 118 and was introduced to the Senate on January 26, 2023.  Bill S 123's most recent activity was Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 8. as of January 30, 2023

Bipartisan Support of Bill S 123

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 S 123

Primary Policy Focus

Taxation

Alternate Title(s) of Bill S 123

BAD IRS Activities Act
BAD IRS Activities Act
Blocking the Adverse and Dramatic Increased Reliance on Surveillance Activities Act
A bill to protect American small businesses, gig workers, and freelancers by repealing the burdensome American Rescue Plan Act of 2021 transactions reporting threshold, and to rescind certain funding provided to the Internal Revenue Service under section 10301 of Public Law 117-169.

Comments

Sponsors and Cosponsors of S 123

Rick Scott
Rick Scott
FloridaRepublican
Ron Johnson
Ron Johnson
WisconsinRepublican
Mike Braun
Mike Braun
IndianaRepublican
Ted Budd
Ted Budd
North CarolinaRepublican

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