US Federal 2025-2026 Regular Session

US Federal Senate Bill SB175

Introduced
 
Introduced
1/21/25  

Caption

A bill to rescind the unobligated balances of amounts appropriated for Internal Revenue Service enhancements and use such funding for an External Revenue Service.

Impact

If enacted, SB175 could significantly alter the structure of tax administration in the United States. By reallocating funds initially designated for improving IRS capabilities, the bill might undermine efforts to enhance the IRS’s effectiveness in tax collection, which could have downstream effects on federal revenue generation. Supporters of the bill might argue that shifting focus to an External Revenue Service would lead to innovative approaches in tax collection, while detractors may contend that it could disrupt current tax collection systems.

Summary

Senate Bill 175 aims to rescind unobligated funds that were originally appropriated for enhancements to the Internal Revenue Service (IRS). The purpose of this bill is to redirect those funds towards the establishment and administration of an External Revenue Service. The bill reflects ongoing discussions within the government regarding the efficiency and effectiveness of internal versus external revenue collection services.

Contention

Notable points of contention surrounding SB175 include debates over whether the redirection of funds is necessary and effective. Critics may raise concerns about the potential consequences of diminishing the IRS's operational capacity, especially following recent efforts to bolster the agency's resources for better compliance and enforcement regarding tax laws. Proponents are likely to highlight the need for fresh strategies in revenue collection, thus justifying the establishment of the External Revenue Service as a potential remedy to perceived inefficiencies.

Congress_id

119-S-175

Policy_area

Taxation

Introduced_date

2025-01-21

Companion Bills

No companion bills found.

Previously Filed As

US HB23

Family and Small Business Taxpayer Protection Act This bill rescinds certain unobligated amounts made available to the Internal Revenue Service by the Inflation Reduction Act of 2022 for its enforcement activities and for funding certain Department of the Treasury tax agencies.

US SB608

IRS MATH Act of 2025 Internal Revenue Service Math and Taxpayer Help Act of 2025

US HB998

Internal Revenue Service Math and Taxpayer Help Act

US SB2207

A bill to amend the Internal Revenue Code of 1986 to reform the treatment of digital assets.

US HB3687

To amend the Internal Revenue Code of 1986 to renew and enhance opportunity zones, and for other purposes.

US HB191

Inflation Reduction Act of 2025This bill repeals the Inflation Reduction Act of 2022 and rescinds any unobligated funds made available by the act.

US HB161

Prioritizing Troops Over Tax Collectors Act of 2023 This bill establishes the rate of basic pay for a member of the uniformed services at the minimum amount of $31,200. It transfers unobligated amounts made available to the Internal Revenue Service (IRS) by the Inflation Reduction Act of 2022 for enforcement activities to pay for the increase in basic pay. The bill also prohibits the IRS from hiring additional employees until the increase in the rate of basic pay is implemented.

US HJR25

Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to "Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales".

US SB2824

A bill to amend the Internal Revenue Code of 1986 to extend the temporary enhanced premium credits.

US SJR3

A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to "Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales".

Similar Bills

No similar bills found.