{"format":1,"id":"118-hr-23","congress":118,"number":"H.R. 23","kind":"bill","group":"bills","title":"Family and Small Business Taxpayer Protection Act","title_source":"Short Title(s) as Passed House","official_title":"To rescind certain balances made available to the Internal Revenue Service.","titles":[{"type":"Official Title as Introduced","title":"To rescind certain balances made available to the Internal Revenue Service."},{"type":"Display Title","title":"Family and Small Business Taxpayer Protection Act"},{"type":"Short Title(s) from PCS (Placed on Senate Calendar) bill text","title":"Family and Small Business Taxpayer Protection Act"},{"type":"Short Title(s) as Passed House","title":"Family and Small Business Taxpayer Protection Act"},{"type":"Short Title(s) as Introduced","title":"Family and Small Business Taxpayer Protection Act"}],"outcome":"passed_house","law_number":null,"introduced":"2023-01-09","chambers":{"house":{"status":"roll_call","date":"2023-01-09","vote":{"id":"118-2023-h25","question":"On Passage","title":"Family and Small Business Taxpayer Protection Act","result":"Passed","yea":221,"nay":210,"present":0,"not_voting":3,"source":"https://clerk.house.gov/evs/2023/roll025.xml"}},"senate":{"status":"na","date":null,"vote":null}},"president":{"status":"na","date":null},"vice_president_tie_breaker":null,"latest_action":{"text":"Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 1.","date":"2023-01-25"},"nominees":null,"amendments":[],"other_votes":[{"chamber":"house","date":"2023-01-09","question":"On Motion to Recommit","title":"Family and Small Business Taxpayer Protection Act","result":"Failed","yea":208,"nay":221,"present":0,"not_voting":5,"kind":"procedural","source":"https://clerk.house.gov/evs/2023/roll024.xml"}],"crs_summary":{"date":"2023-01-09","stage":"Passed House","blocks":[{"k":"h","t":"Family and Small Business Taxpayer Protection Act"},{"k":"p","t":"This bill rescinds certain unobligated amounts made available to the Internal Revenue Service by the Inflation Reduction Act of 2022 for (1) its enforcement activities and operations support; (2) planning for a free, direct electronic filing (e-filing) tax return system; and (3) funding the U.S. Tax Court and certain Department of the Treasury tax agencies."}],"words":62},"summary":{"main_subject":{"text":"Rescinds the unobligated balances of certain amounts made available for Internal Revenue Service activities by section 10301 of Public Law 117–169, the Inflation Reduction Act of 2022.","cites":[{"label":"Sec. 2","href":"https://www.congress.gov/bill/118th-congress/house-bill/23/text/eh#HF7E4CA5B306748D79737D760B013AED4"}]},"core_areas":["Rescission of unobligated Internal Revenue Service balances provided under section 10301 of Public Law 117–169"],"what_it_does":[{"text":"Rescinds the unobligated balances of amounts made available for Internal Revenue Service activities by paragraphs (1)(A)(ii), (1)(A)(iii), (1)(B), (2), (3), (4), and (5) of section 10301 of Public Law 117–169.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/118th-congress/house-bill/23/text/eh#HF7E4CA5B306748D79737D760B013AED4"}},{"text":"Measures the balances rescinded as of the date of enactment of this Act.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/118th-congress/house-bill/23/text/eh#HF7E4CA5B306748D79737D760B013AED4"}},{"text":"Provides that the Act may be cited as the \"Family and Small Business Taxpayer Protection Act\".","cite":{"label":"Sec. 1","href":"https://www.congress.gov/bill/118th-congress/house-bill/23/text/eh#H334DC849B0D34AC7B9C0639A0C424D2F"}}],"unexpected":[],"version":{"type":"Engrossed in House","date":"2023-01-09","rule":"passed","href":"https://www.congress.gov/bill/118th-congress/house-bill/23/text/eh"},"current":true,"model":"claude-sonnet-5-5","approved":"2026-10-03","approved_by":"checks"},"sources":{"congress_gov":"https://www.congress.gov/bill/118th-congress/house-bill/23","text":"https://www.congress.gov/bill/118th-congress/house-bill/23/text"},"card":{"image":"card/item/118-hr-23.png","v":"d095354a1aeb","alt":"Votes on Record. H.R. 23, 118th Congress: Family and Small Business Taxpayer Protection Act. House: 221 Yea, 210 Nay. Outcome: Passed House, 9 Jan 2023."}}