S. 4046: Simplify, Don’t Amplify the IRS Act

117th Congress · introduced 2022-04-07 · Taxation · Latest: Read twice and referred to the Committee on Finance.

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Where it came from: introduced 2022-04-07 · official record
Who proposed it: Sen. Braun, Mike [R-IN] · what a sponsor is
What happened next: no floor votes in our records yet. Why?
Where it stands now: Read twice and referred to the Committee on Finance. Not final yet: this can still change. We check for updates every day.
If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.

What does this mean?

Official title

Simplify, Don’t Amplify the IRS Act

Plain summary

Simplify, Don't Amplify the IRS Act This bill limits Internal Revenue Service (IRS) enforcement authority and modifies certain IRS reporting requirements. It also eliminates certain restrictions on the use of coronavirus recovery funds. Among other provisions, the bill increases the gross receipts reporting threshold for certain religious and charitable organizations from $5,000 to $50,000; generally increases penalties for unauthorized disclosure of taxpayer information and for such disclosures by tax return preparers; requires the IRS to establish a fellowship program to recruit private sector tax experts to create a task force to. among other things, educate IRS employees on emerging issues, perform audits, and address offshore tax evasion; and sets forth provisions for reducing improper payments to taxpayers. The bill also requires the IRS to report annually on the tax gap estimate for the most recent taxable year. The IRS must use artificial intelligence to calculate an estimate of the tax gap. The bill defines tax gap as the difference between tax liabilities owed to the United States and those liabilities actually collected. The bill restricts funding for IRS audits and enforcement until the IRS publishes an updated tax gap projection.

Congressional Research Service summary (Introduced in Senate), quoted unchanged (nonpartisan). Read the source.

What a vote does

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A “Nay” vote

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What does this mean? (plain words)

Official text

Simplify, Don’t Amplify the IRS Act

Source: Congressional Research Service summary (Introduced in Senate)

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Officials and money

Sponsor: Sen. Braun, Mike [R-IN] · 0 cosponsors

Cost estimate: No cost estimate published yet.

No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.

Words on this page, explained (2)

Artificial intelligence (AI): Computer systems that do tasks that usually need human judgment, such as recognizing images, understanding language or making predictions. Laws about AI often cover how it is used, tested, disclosed or limited.
Bill: A proposed law. It becomes law only if it passes the legislature and is signed by the president or governor (or a veto is overridden).

Plain meanings written from linked sources. All words.

Sources

Congressional Research Service summary (Introduced in Senate)
Congress.gov
Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-117s4046.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/117/s>

Record fed-us-cong117-s4046 · catalog fed-us-congress-bills-cong117 · updated 2026-11-15 by psicol fed-bills-cong117