H.R. 2782 · Where this bill is now
In committee
Introduced in the House, sent to the Committee on Ways and Means, and in addition to the Committee on Oversight and Government Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned, Apr 9, 2025
1st SessionH. R. 2782
A BILL
Small Business Taxpayer Bill of Rights Act of 2025
Sponsor: Rep. David Kustoff (R-TN-8) · Introduced Apr 9, 2025 · Taxation · 1 version of the text
Sources: Congress.gov actions and votes · bill text from GovInfo · latest official action Apr 9, 2025: “Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Government Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.”
Sections
Sections · 17
- Sec. 1Short title; table of contentsNo change
- Sec. 2Modification of standards for awarding of costs and certain feesNo change
- Sec. 3Civil damages allowed for reckless or intentional disregard of internal revenue lawsNo change
- Sec. 4Modifications relating to certain offenses by officers and employees in connection with revenue lawsNo change
- Sec. 5Modifications relating to civil damages for unauthorized inspection or disclosure of returns and return informationNo change
- Sec. 6Ban on ex parte discussionsNo change
- Sec. 7Right to independent conferenceNo change
- Sec. 8Alternative dispute resolution proceduresNo change
- Sec. 9Increase in monetary penalties for certain unauthorized disclosures of informationNo change
- Sec. 10Ban on raising new issues on appealNo change
- Sec. 11Limitation on enforcement of liens against principal residencesNo change
- Sec. 12Additional provisions relating to mandatory termination for misconductNo change
- Sec. 13Review by the Treasury Inspector General for Tax AdministrationNo change
- Sec. 14Deduction for expenses relating to certain auditsNo change
- Sec. 15Term limit for National Taxpayer AdvocateNo change
- Sec. 16Release of IRS levy due to economic hardship for business taxpayersNo change
- Sec. 17Repeal of partial payment requirement on submissions of offers-in-compromiseNo change