This bill prohibits the use of additional funds appropriated to the Internal Revenue Service under the Inflation Reduction Act of 2022 for audits of taxpayers with taxable incomes below $400,000.
To prevent the use of additional Internal Revenue Service funds from 
being used for audits of taxpayers with taxable incomes below $400,000 
 in order to protect low- and middle-income earning American taxpayers 
   from an onslaught of audits from an army of new Internal Revenue 
 Service auditors funded by an unprecedented, nearly $80,000,000,000, 
                         infusion of new funds.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. LIMITATIONS RELATED TO THE INTERNAL REVENUE SERVICE.

    (a) In General.--Section 10301 of Public Law 117-169 is amended--
            (1) by striking ``In General.--'' and inserting ``(a) In 
        General.--'', and
            (2) by adding at the end the following:
    ``(b) Limitations Related to the Internal Revenue Service.--None of 
the funds appropriated under subsection (a)(1) may be used to audit 
taxpayers with taxable incomes below $400,000.''.
                                 <all>
A bill to prevent the use of additional Internal Revenue Service funds from being used for audits of taxpayers with taxable incomes below $400,000 in order to protect low- and middle-income earning American taxpayers from an onslaught of audits from an army of new Internal Revenue Service auditors funded by an unprecedented, nearly $80,000,000,000, infusion of new funds.
A bill to prevent the use of additional Internal Revenue Service funds from being used for audits of taxpayers with taxable incomes below $400,000 in order to protect low- and middle-income earning American taxpayers from an onslaught of audits from an army of new Internal Revenue Service auditors funded by an unprecedented, nearly $80,000,000,000, infusion of new funds.
Official Titles - Senate
Official Title as Introduced
A bill to prevent the use of additional Internal Revenue Service funds from being used for audits of taxpayers with taxable incomes below $400,000 in order to protect low- and middle-income earning American taxpayers from an onslaught of audits from an army of new Internal Revenue Service auditors funded by an unprecedented, nearly $80,000,000,000, infusion of new funds.
Sen. Crapo, Mike