This bill requires the Internal Revenue Service (IRS) to report to Congress on projections of the estimated tax gap (i.e., the difference between tax liabilities owed to the IRS and those liabilities that the IRS actually collects). The IRS may use artificial intelligence and related data analysis tools to calculate a tax gap projection. The bill also requires the Joint Committee on Taxation to issue periodic reports to the congressional tax committees on the tax gap projection. The bill restricts IRS funding to FY2021 levels for audits and enforcement until it publishes an updated tax gap projection. Funding is also restricted for certain purposes, including (1) targeting U.S. citizens who exercise their First Amendment rights, (2) targeting a group for regulatory scrutiny based on its ideological beliefs, and (3) auditing individual taxpayers with an adjusted gross income of less than $400,000. The bill directs the IRS to establish a fellowship program to recruit private sector tax experts to join the IRS to create and participate in the audit task force. The purposes of the tax force include performing audit case selection, educating IRS employees on emerging issues, auditing selected taxpayers, addressing offshore tax evasion, and identifying, mentoring, and training IRS junior employees with respect to audits.
Sponsored bills
NFIP Extension Act of 2021 This bill reauthorizes the National Flood Insurance Program through September 30, 2022. The bill shall take effect as if it had been enacted on September 30, 2021.
This resolution designates August 2021 as National Catfish Month. It also recognizes (1) the contributions of all workers, past and present, that produce, process, and provide catfish for the people of the United States; and (2) that purchasing U.S. farm-raised catfish supports farmers, jobs, and the economy of the United States.
Due Process Continuity of Care Act This bill allows an otherwise eligible individual who is in custody pending disposition of charges (i.e., pretrial detainees) to receive Medicaid benefits at the option of the state. The bill also provides funds for state planning grants to support the provision of such benefits.
This resolution expresses the condolences of the Senate regarding the death of the Honorable Maurice Robert Gravel, former Senator from Alaska.
Making Education Affordable and Accessible Act of 2021 This bill reauthorizes through FY2027 and revises the Fund for the Improvement of Postsecondary Education (FIPSE) program. The bill also authorizes new grants under the FIPSE program. Specifically, the Department of Education may award grants to institutions of higher education for dual or concurrent enrollment programs or early college high school programs that allow high school students to earn postsecondary credits.
This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution.
Residential Substance Use Disorder Treatment Act of 2021 This bill revises and reauthorizes through FY2026 grants for residential substance use disorder treatment programs at state and local correctional and detention facilities. Among the revisions, the bill replaces statutory references to substance abuse with substance use disorder , specifies that the term residential substance use disorder treatment program includes a medication-assisted treatment program, requires the chief medical officer or other staff overseeing a program to complete training on the science of addiction and the latest research and clinical guidance on treating substance use disorders in criminal justice settings, and allows people who are awaiting trial or in pretrial detention to participate in the programs.
This resolution expresses the condolences of the Senate regarding the death of the Honorable Carl Levin, former Senator for Michigan.
This resolution expresses the condolences of the Senate regarding the death of the Honorable Mike Enzi, former Senator for Wyoming.