This Act may be cited as the Family and Small Business Taxpayer Protection Act.

The unobligated balances of amounts appropriated or otherwise made available for activities of the Internal Revenue Service by paragraphs (1)(A)(ii), (1)(A)(iii), (1)(B), (2), (3), (4), and (5) of section 10301 of Public Law 117–169Public Law 117-169View official source on GovInfo (commonly known as the Inflation Reduction Act of 2022) as of the date of the enactment of this Act are rescinded.