II Calendar No. 1 118th CONGRESS 1st Session H. R. 23 IN THE SENATE OF THE UNITED STATES January 23 (legislative day, January 3), 2023 Received; read the first time January 25, 2023 Read the second time and placed on the calendar AN ACT To rescind certain balances made available to the Internal Revenue Service.

1. Short title This Act may be cited as the Family and Small Business Taxpayer Protection Act . 2. Rescission of certain balances made available to the Internal Revenue Service The unobligated balances of amounts appropriated or otherwise made available for activities of the Internal Revenue Service by paragraphs (1)(A)(ii), (1)(A)(iii), (1)(B), (2), (3), (4), and (5) of section 10301 of Public Law 117–169 (commonly known as the Inflation Reduction Act of 2022 ) as of the date of the enactment of this Act are rescinded.

Passed the House of Representatives January 9, 2023. Cheryl L. Johnson, Clerk.

January 25, 2023 Read the second time and placed on the calendar