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Bill > HJRes65


US HJRes65

US HJRes65
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.


summary

Introduced
02/27/2025
In Committee
02/27/2025
Crossed Over
Passed
Dead

Introduced Session

119th Congress

Bill Summary

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.

AI Summary

This resolution is a legislative action by Congress to disapprove a specific rule issued by the Internal Revenue Service (IRS) regarding the supervisory approval process for tax penalties. The resolution, using procedures outlined in Chapter 8 of Title 5 of the United States Code (which governs congressional review of agency rules), seeks to nullify the IRS rule published on December 23, 2024, concerning the rules for how IRS supervisors must approve tax penalties. By passing this resolution, Congress would effectively invalidate the rule, preventing it from being implemented or enforced, which is a mechanism that allows the legislative branch to provide oversight and potentially block administrative rules that it finds objectionable or inappropriate.

Committee Categories

Budget and Finance

Sponsors (9)

Last Action

Referred to the House Committee on Ways and Means. (on 02/27/2025)

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