118th Congress Taxation
S. 898: Merchant Category Code Neutrality Act
Introduced
- Introduced (completed)
- Passed Senate (not reached)
- Passed House (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
This bill prohibits the Internal Revenue Service from auditing a taxpayer based primarily on the Merchant Category Codes, or other similar codes, used to classify the goods or services provided by the taxpayer's business. The bill defines Merchant Category Code to mean classification codes assigned by payment card organizations to merchants or payees that accept their payment cards to classify the goods or services provided or furnished by a merchant or payee.
Written by the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- Marsha Blackburn R-TNOriginal
- Michael Crapo R-IDOriginal
- Bill Cassidy R-LAOriginal
- Steve Daines R-MTOriginal
- James Lankford R-OKOriginal
- Thom Tillis R-NCOriginal
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History
- Introduced in the Senate by John Thune.
Show the full action history (2 actions)
- Introduced in Senate
- Read twice and referred to the Committee on Finance. (text: CR S861-862)