Introduced
S. 2358
Introduced in Senate · August 1, 2025July 21, 2025
Mr. Scott of South Carolina (for himself, Ms. Lummis, Mr. Tillis, Mr. Grassley, Mr. Barrasso, Mr. Crapo, and Mr. Risch) introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to modify the procedural rules for penalties.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. Short title.
This Act may be cited as the “IRS Accountability and Taxpayer Protection Act”.