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Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to Rules for Supervisory Approval of Penalties.
3/25/2025, 8:05 AM
Summary of Bill HJRES 65
Bill 119 hjres 65 is a piece of legislation that aims to provide congressional disapproval of a rule submitted by the Internal Revenue Service (IRS) regarding Rules for Supervisory Approval of Penalties. The bill falls under chapter 8 of title 5 of the United States Code, which governs the process for congressional review and disapproval of agency rules.
The rule in question pertains to the IRS's procedures for imposing penalties on taxpayers, specifically the requirement for supervisory approval before penalties can be assessed. The bill seeks to challenge and overturn this rule through the congressional disapproval process outlined in chapter 8 of title 5.
If passed, Bill 119 hjres 65 would effectively nullify the IRS rule and prevent it from being implemented. This would require the IRS to revise its procedures for imposing penalties and seek congressional approval for any future rule changes in this area. Overall, the bill represents a congressional effort to assert oversight and control over agency rulemaking, particularly in the realm of tax enforcement. It reflects ongoing debates and concerns about the balance of power between Congress and federal agencies in the regulatory process.
The rule in question pertains to the IRS's procedures for imposing penalties on taxpayers, specifically the requirement for supervisory approval before penalties can be assessed. The bill seeks to challenge and overturn this rule through the congressional disapproval process outlined in chapter 8 of title 5.
If passed, Bill 119 hjres 65 would effectively nullify the IRS rule and prevent it from being implemented. This would require the IRS to revise its procedures for imposing penalties and seek congressional approval for any future rule changes in this area. Overall, the bill represents a congressional effort to assert oversight and control over agency rulemaking, particularly in the realm of tax enforcement. It reflects ongoing debates and concerns about the balance of power between Congress and federal agencies in the regulatory process.
Congressional Summary of HJRES 65
This joint resolution nullifies the rule titled Rules for Supervisory Approval of Penalties, which was issued by the Internal Revenue Service (IRS) on December 23, 2024. The rule addresses the timing of supervisory approvals required for certain federal tax penalties assessed by the IRS.
Read the Full Bill
Current Status of Bill HJRES 65
Bill HJRES 65 is currently in the status of Bill Introduced since February 27, 2025. Bill HJRES 65 was introduced during Congress 119 and was introduced to the House on February 27, 2025. Bill HJRES 65's most recent activity was Referred to the House Committee on Ways and Means. as of February 27, 2025
Bipartisan Support of Bill HJRES 65
Total Number of Sponsors
1Democrat Sponsors
0Republican Sponsors
1Unaffiliated Sponsors
0Total Number of Cosponsors
21Democrat Cosponsors
0Republican Cosponsors
21Unaffiliated Cosponsors
0Policy Area and Potential Impact of Bill HJRES 65
Primary Policy Focus
Alternate Title(s) of Bill HJRES 65
Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to Rules for Supervisory Approval of Penalties.
Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to Rules for Supervisory Approval of Penalties.
Comments
Sponsors and Cosponsors of HJRES 65
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