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S. 1249: IRS Accountability and Taxpayer Protection Act

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S. 1249: IRS Accountability and Taxpayer Protection Act

118th Congress · introduced 2023-04-20 · Taxation · Latest: Read twice and referred to the Committee on Finance.

federal

Follow this bill, step by step

  1. Where it came from: introduced 2023-04-20 · official record
  2. Who proposed it: Sen. Scott, Tim [R-SC] · what a sponsor is
  3. What happened next: no floor votes in our records yet. Why?
  4. 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.
  5. 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

IRS Accountability and Taxpayer Protection Act

Plain summary

IRS Accountability and Taxpayer Protection Act This bill modifies procedural rules for the imposition of tax penalties by requiring, among other things, the approval of such penalties to be given in the pre-assessment process when a supervisor or higher level official has the discretion to give or withhold such approval.

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

What a vote does

A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

IRS Accountability and Taxpayer Protection Act

Source: Congressional Research Service summary (Introduced in Senate)

AI explanation – may be wrong, check the official text

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The strongest published arguments

Arguments for (supporters)

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Arguments against (opponents)

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Alternatives

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How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Sen. Scott, Tim [R-SC] · 9 cosponsors

Cost estimate: No cost estimate published yet.

Cosponsors on this site

John Barrasso (R-WY), Marsha Blackburn (R-TN), Tom Cotton (R-AR), Mike Crapo (R-ID), Cynthia M. Lummis (R-WY), James E. Risch (R-ID), Roger F. Wicker (R-MS), Cindy Hyde-Smith (R-MS)

Sponsor's campaign money: Sen. Scott, Tim [R-SC] reported raising $6.7 million (2025–2026). Details. Shown for context only; it does not mean any donor supported this bill.

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)
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).
Rulemaking
The process agencies use to write regulations that carry out laws passed by Congress or a legislature. Usually an agency publishes a proposed rule, takes public comments, then publishes a final rule.

Plain meanings written from linked sources. All words.

Sources

Record fed-us-cong118-s1249 · catalog fed-us-congress-bills-cong118 · updated 2026-11-15 by psicol fed-bills-cong118