Small Business Taxpayer Bill of Rights Act of 2022 This bill modifies various tax enforcement procedures and requirements that affect small businesses and other taxpayers. The bill modifies requirements regarding awarding costs and fees to small businesses for administrative and court proceedings, the amounts of damages and penalties that are allowed for violating various tax laws, dispute resolution and appeal procedures, enforcing liens against principal residences, terminating Internal Revenue Service (IRS) employees for misconduct, reviews by the Department of the Treasury Inspector General for Tax Administration, and the release of an IRS levy due to economic hardship for business taxpayers. The bill also allows a tax deduction for a portion of a taxpayer's expenses for certain audits, prohibits ex parte communications between officers in the IRS Independent Office of Appeals and other IRS employees with respect to matters pending before the officers, establishes a 10-year term for the National Taxpayer Advocate, and repeals the requirement to submit a partial payment with an offer-in-compromise to settle a tax liability.
Rep. Byron Donalds
Sponsored bills
Preventing Abusive Government Efforts Act This bill prohibits the federal government from compiling or maintaining a list or other record of federal employees who have requested or been granted a religious exemption or accommodation regarding COVID-19 vaccination requirements. It also requires any such list or record in existence to be destroyed.
Prohibiting Oil Trade with Venezuela's Tyrant Act This bill requires the President to prohibit the importation of petroleum products from Venezuela. Petroleum product means crude oil, residual fuel oil, or any refined petroleum product, including natural gas liquid product. Further, the bill authorizes the President to use appropriate authorities to impose civil or criminal penalties as necessary to enforce the prohibition. The prohibition shall terminate after the Department of State certifies that Venezuela has held free and fair elections and all political prisoners have been released.
American Energy Security and Transparency Act This bill requires the Department of the Interior to immediately resume sales of oil and gas leases in accordance with applicable onshore mineral leasing laws. The bill further specifies that Interior must conduct a minimum number of sales and offer all parcels eligible for oil and gas development in each state where there is land available for oil and gas leasing. Additionally, Interior must report to Congress, and publish certain information on its website, concerning sales of oil and gas leases and related drilling permits.
This resolution condemns the terrorist attack on Congregation Beth Israel in Colleyville, Texas, on January 15, 2022. It also expresses support for the affected community, commends the actions of law enforcement and emergency responders, and reaffirms a commitment to combat hate, bigotry, anti-Semitism, and violence against Jewish Americans.
No Oil From Terrorists Act This bill requires the President to prohibit the importation of petroleum products from Iran. Petroleum product means crude oil, residual fuel oil, or any refined petroleum product, including natural gas liquid product. Further, the bill authorizes the President to use appropriate authorities to impose civil or criminal penalties as necessary to enforce the prohibition.
American Energy Independence from Russia Act This bill addresses U.S. energy security, the production of oil and gas, and the importation and exportation of oil and gas. Specifically, the President must submit an energy security plan that (1) evaluates U.S. crude oil, petroleum products, and natural gas imports and exports; (2) assesses the energy security risks of such imports; and (3) includes strategies to encourage increased domestic production of crude oil, petroleum products, and natural gas to offset Russian imports. The bill also approves the TransCanada Keystone Pipeline in Phillips County, Montana for the import of oil from Canada to the United States. In addition, the bill grants the Federal Energy Regulatory Commission the authority to approve or deny applications for facilities to export natural gas from the United States to foreign countries or import natural gas from foreign countries. The President and federal agencies must obtain congressional approval before (1) prohibiting or substantially delaying certain new energy mineral leases or permits on federal lands, or (2) withdrawing certain federal lands from mineral and geothermal leasing activities. The Department of the Interior must resume issuing oil and gas leases on federal lands and offshore submerged lands in the Outer Continental Shelf as specified under the bill. Finally, the bill limits the drawdown of petroleum in the Strategic Petroleum Reserve until the Department of Energy develops a plan to increase the percentage of federal lands leased for oil and gas production.
Stopping Mandates And Limiting Large Government Overreach by Valuing Truth Act of 2022 or the SMALL GOVT Act of 2022 This bill prohibits discrimination against individuals on the basis of their COVID-19 vaccination status or natural immunity to the virus. It also sets out informed consent requirements for COVID-19 vaccines. Specifically, the bill prohibits the use of federal funds to discriminate against (or induce discrimination against) an individual on the basis of COVID-19 vaccination status or natural immunity to the virus by, for example, restricting access to employment or health care. The bill prohibits the use of federal funds to administer COVID-19 vaccines without a patient's informed consent. The informed consent must comply with applicable requirements for the state in which the vaccine is administered, and patients must confirm their consent in writing.
No Taxpayer Dollars for Communist China COVID Tests Act This bill prohibits the use of federal funds to procure at-home COVID-19 tests that are imported from or manufactured (in whole or in part) in China.
Senior Independence Act of 2022 This bill increases the amount of income that individuals who are less than the full retirement age may earn without incurring a reduction in their Social Security retirement benefits.