1. Short title This Act may be cited as the IRS Funding Accountability Act . 2. Annual comprehensive spending plan for increased Internal Revenue Service resources (a) Limitation on funding (1) Initial plan (A) In general None of the funds described in paragraph (3) may be obligated during the period— (i) beginning on the date of the enactment of this Act; and (ii) ending on the date that is 60 days after the spending plan described in subsection (b)(1)(A) has been submitted. (B) Additional moratorium If Congress enacts a joint resolution of disapproval described in subsection (c) with respect to the Internal Revenue Service spending plan before the date described in subparagraph (A)(ii), then— (i) the Commissioner of Internal Revenue shall submit a new spending plan under subsection (b)(1)(A); and (ii) the period described in subparagraph (A) shall not end before the date that is 60 days after such new spending plan is submitted. (2) Subsequent submissions (A) In general None of the funds described in paragraph (3) may be obligated during any period— (i) beginning on the date Congress has enacted a joint resolution of disapproval under subsection (c) with respect to any spending plan described in subsection (b)(1)(B); and (ii) ending on the date that is 60 days after the date on which the Commissioner of Internal Revenue has submitted a new spending plan under such subsection. (B) Additional moratorium If Congress enacts a joint resolution of disapproval described in subsection (c) with respect to any new spending plan submitted under subparagraph (A)(ii) before the date that is 60 days after the date on which such new spending plan has been submitted, then— (i) the Commissioner of Internal Revenue shall submit an additional new spending plan under subsection (b)(1)(B)