CONGRESS FOR VOTERS

RepublicanBill · H.J.Res. 65· House(119-HJRES-65)

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.

Rep. Grothman
Age: 71 years
Wisconsin
Introduced
2/27/2025
Last activity
2/27/2025 — Referred to the House Committee on Ways and Means.
Sponsored by
Glenn Grothman
Cosponsors
Republican - 8Democrat - 0
Taxation
  1. Introduced
  2. In Committee

What this bill would do

This joint resolution seeks to disapprove a specific rule submitted by the Internal Revenue Service. The rule in question is titled ``Rules for Supervisory Approval of Penalties'' and was published in the Federal Register on December 23, 2024. If passed, this resolution would ensure that the rule has no force or effect. The resolution was submitted by Mr. Grothman along with Mr. McClintock and Mr. Steube.

Yes

  • Would high-income households be better off under this?+2

    The nullification of IRS penalty rules may reduce the likelihood of high-income earners facing specific administrative penalties.

  • Would business owners be better off under this?+2

    Preventing the implementation of these IRS penalty rules could reduce administrative oversight and potential penalties for business owners.

  • Does this make what the government does easier for the public to see?+2

    The resolution utilizes congressional oversight to prevent a specific administrative rule from taking effect.

The opposite

  • Does this raise the taxes companies pay?-2

    By nullifying the IRS rule on supervisory approval of penalties, the resolution may limit the IRS's ability to effectively enforce penalties that could otherwise generate revenue.

  • Does this make the government pay for what it commits to?-2

    The disapproval of the rule could potentially reduce the IRS's enforcement capacity regarding tax penalties, impacting revenue collection.