119th Congress Taxation
H.J.Res. 65: Disapproval of Internal Revenue Service rule: Rules for Supervisory Approval of Penalties
Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to Rules for Supervisory Approval of Penalties.
Introduced
- Introduced (completed)
- Passed House (not reached)
- Passed Senate (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
This joint resolution nullifies the rule titled Rules for Supervisory Approval of Penalties, which was issued by the Internal Revenue Service (IRS) on December 23, 2024. The rule addresses the timing of supervisory approvals required for certain federal tax penalties assessed by the IRS.
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
- Tom McClintock R-CAOriginal
- W. Steube R-FLOriginal
- Mike Kelly R-PA
- Adrian Smith R-NE
- David Rouzer R-NC
- David Schweikert R-AZ
- Lloyd Smucker R-PA
- Gregory Murphy R-NC
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History
- Introduced in the House by Glenn Grothman.
Show the full action history (2 actions)
- Introduced in House
- Referred to the House Committee on Ways and Means.