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
This bill authorizes FY2022 activities for planning for U.S. participation in the 2025 World Expo in Osaka, Japan.
This resolution expresses the condolences of the Senate regarding the death of the Honorable Maurice Robert Gravel, former Senator from Alaska.
Small Business Reorganization Technical Corrections Act This bill modifies provisions related to small business reorganization bankruptcies. Specifically, it provides that a small business debtor includes a debtor that is an affiliate of certain publicly traded companies. Additionally, it authorizes the bankruptcy trustee to operate the business of the debtor if the debtor ceases to be a debtor in possession.
Exposing Agricultural Trade Suppression Act This bill restricts state and local governments from imposing certain standards or conditions on the production or manufacture of agricultural products sold or offered for sale in interstate commerce. Specifically, it prohibits the imposition of such standards or conditions if (1) the production or manufacture occurs in another state, and (2) the standard or condition adds to requirements applicable under federal law and the laws of the state or locality where the product is produced or manufactured. The bill also allows for a private right of action to challenge state or local regulations relating to agricultural goods sold in interstate commerce. A person may bring an action in (1) the U.S. district court for the judicial district in which the person is affected by a regulation or the person resides, operates, or does business; or (2) any other appropriate court with jurisdiction.
September 11 Transparency Act of 2021 This bill requires declassification reviews of certain documents related to investigations into the terrorist attacks on September 11, 2001. The Office of the Director of National Intelligence, the Department of Justice, and the Central Intelligence Agency must complete reviews of certain documents by deadlines specified in the bill.
Harlem Hellfighters Congressional Gold Medal Act This bill provides for the award of a Congressional Gold Medal to the 369th Infantry Regiment, commonly known as the Harlem Hellfighters, in recognition of their bravery and outstanding service during World War I.
This joint resolution repeals specified authorizations for the use of military force against Iraq.
Survivors' Bill of Rights in the States Act of 2021 This bill directs the Department of Justice to make grants to states that provide certain legal rights to survivors of sexual assault.
Prevent Interruptions in Physical Therapy Act of 2021 This bill allows a physical therapist to receive payment under Medicare for services provided to the physical therapist's patients by another physical therapist through a qualifying temporary arrangement, regardless of the geographic area or population served. Currently, physical therapists may only receive payment with respect to such arrangements for services provided in medically underserved, rural, or health professional shortage areas.