II 118th CONGRESS 1st Session S. 398 IN THE SENATE OF THE UNITED STATES February 14, 2023 Mr. Crapo (for himself, Mr. Grassley , Mr. Cornyn , Mr. Thune , Mr. Scott of South Carolina , Mr. Cassidy , Mr. Lankford , Mr. Young , Mr. Barrasso , Mrs. Blackburn , and Mr. Johnson ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To prevent the use of additional Internal Revenue Service funds from being used for audits of taxpayers with taxable incomes below $400,000 in order to protect low- and middle-income earning American taxpayers from an onslaught of audits from an army of new Internal Revenue Service auditors funded by an unprecedented, nearly $80,000,000,000, infusion of new funds.

1. Limitations related to the Internal Revenue Service (a) In general Section 10301 of Public Law 117–169 is amended— (1) by striking In general .— and inserting (a) In general .— , and (2) by adding at the end the following: (b) Limitations related to the Internal Revenue Service None of the funds appropriated under subsection (a)(1) may be used to audit taxpayers with taxable incomes below $400,000. .