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Increased Accountability for IRS Funding: Spending Plans and Audit Transparency

This Act establishes accountability measures for funding allocated to the Internal Revenue Service (IRS) under Public Law 117-169. The IRS must submit a comprehensive spending plan to Congress detailing how funds will be used for services and enforcement before certain funds can be obligated. The bill mandates reporting on audit strategies and taxpayer services.
Key points
Certain IRS funding is paused until a detailed, multi-year spending plan is submitted to Congress and a 60-day review period elapses.
The IRS must provide quarterly reports on expenditures, new hires, and a detailed breakdown of audit numbers by income group.
Funds aimed at reducing call wait times and clearing processing backlogs are exempt from the initial spending freeze.
Failure to submit required plans or reports on time results in daily financial penalties (reduction of appropriated funds) for the IRS and the Treasury Department.
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Additional Information
Print number: 118_S_338
Sponsor: Sen. Thune, John [R-SD]
Process start date: 2023-02-09
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OFFICIAL LEGAL TITLE

IRS Funding Accountability Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_S_338.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2023-02-09.

What are the main provisions?

Key points include:

  • Certain IRS funding is paused until a detailed, multi-year spending plan is submitted to Congress and a 60-day review period elapses.
  • The IRS must provide quarterly reports on expenditures, new hires, and a detailed breakdown of audit numbers by income group.
  • Funds aimed at reducing call wait times and clearing processing backlogs are exempt from the initial spending freeze.
  • Failure to submit required plans or reports on time results in daily financial penalties (reduction of appropriated funds) for the IRS and the Treasury Department.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Thune, John [R-SD].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-30.

CATEGORIES

Taxes Public Investments Economy