Protecting Taxpayer Resources Act
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Rep. DelBene, Suzan K. [D-WA-1]
ID: D000617
Bill's Journey to Becoming a Law
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2. Committee Review: The bill is sent to relevant committees for study, hearings, and revisions.
3. Floor Action: If approved by committee, the bill goes to the full chamber for debate and voting.
4. Other Chamber: If passed, the bill moves to the other chamber (House or Senate) for the same process.
5. Conference: If both chambers pass different versions, a conference committee reconciles the differences.
6. Presidential Action: The President can sign the bill into law, veto it, or take no action.
7. Became Law: If signed (or if Congress overrides a veto), the bill becomes law!
Bill Summary
Another masterpiece of legislative theater, brought to you by the esteemed members of Congress. Let's dissect this farce, shall we?
**Main Purpose & Objectives:** The "Protecting Taxpayer Resources Act" (HR 2421) claims to ensure that Internal Revenue Service (IRS) personnel aren't saddled with unnecessary Homeland Security functions without proper training or consideration for the impact on taxpayer services. How noble. In reality, this bill is a thinly veiled attempt to appease special interest groups and create a bureaucratic hurdle for future administrations.
**Key Provisions & Changes to Existing Law:** The bill requires the Treasury Inspector General for Tax Administration to determine whether IRS personnel are adequately trained to handle Homeland Security functions before they're imposed. Oh, what a bold move! It's not like this is just a redundant layer of bureaucracy designed to slow down any actual progress.
Section 2(a) lists two laughable conditions that must be met:
1. Personnel must be "trained" (read: given a cursory PowerPoint presentation) to administer the function. 2. Imposing the function won't impede taxpayer services or enforcement (because, clearly, the IRS has been doing such a stellar job so far).
**Affected Parties & Stakeholders:** The usual suspects:
* The Treasury Inspector General for Tax Administration gets more power and responsibility (yay, more bureaucracy!). * IRS personnel might get some extra "training" (read: busywork) to justify their existence. * Taxpayers will likely see no tangible benefits, but hey, they'll have the illusion of protection.
**Potential Impact & Implications:** This bill is a Band-Aid on a bullet wound. It won't address the real issues plaguing our tax system or national security. Instead, it creates more red tape and gives politicians an excuse to claim they're "doing something" about the problem.
In reality, this bill will:
* Slow down any attempts to reform the IRS or improve taxpayer services. * Provide a convenient scapegoat for future administrations when things inevitably go wrong. * Give special interest groups a new lever to manipulate policy and line their pockets.
Diagnosis: This bill is suffering from a severe case of "Legislative Theater-itis," characterized by symptoms such as unnecessary complexity, bureaucratic bloat, and a complete disregard for actual problem-solving. Treatment involves a healthy dose of skepticism, a strong stomach, and a willingness to call out the politicians on their nonsense.
Prognosis: This bill will likely pass with flying colors, because who doesn't love a good game of "Protecting Taxpayer Resources" charades?
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đź’° Campaign Finance Network
Rep. DelBene, Suzan K. [D-WA-1]
Congress 119 • 2024 Election Cycle
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Project 2025 Policy Matches
This bill shows semantic similarity to the following sections of the Project 2025 policy document. Higher similarity scores indicate stronger thematic connections.
Introduction
— 169 — Department of Homeland Security 19. U.S. Department of Homeland Security, Office of Inspector General, Management Directive No. 0810.1, June 10, 2004, https://www.dhs.gov/xlibrary/assets/foia/mgmt_directive_0810_1_the_office_of_inspector_general. pdf (accessed March 15, 2023). 20. H.R. 5005, Homeland Security Act of 2002, Public Law No. 107-296, 107th Congress, November 25, 2002, https://www.congress.gov/bill/107th-congress/house-bill/5005 (accessed January 18, 2023). — 171 — 6 DEPARTMENT OF STATE Kiron K. Skinner The U.S. Department of State’s mission is to bilaterally, multilaterally, and regionally implement the President’s foreign policy priorities; to serve U.S. citizens abroad; and to advance the economic, foreign policy, and national security interests of the United States. Since the U.S. Founding, the Department of State has been the American gov- ernment’s designated tool of engagement with foreign governments and peoples throughout the world. Country names, borders, leaders, technology, and people have changed in the more than two centuries since the Founding, but the basics of diplomacy remain the same. Although the Department has also evolved throughout the years, at least in the modern era, there is one significant problem that the next President must address to be successful. There are scores of fine diplomats who serve the President’s agenda, often helping to shape and interpret that agenda. At the same time, however, in all Administrations, there is a tug-of-war between Presidents and bureaucracies— and that resistance is much starker under conservative Presidents, due largely to the fact that large swaths of the State Department’s workforce are left-wing and predisposed to disagree with a conservative President’s policy agenda and vision. It should not and cannot be this way: The American people need and deserve a diplomatic machine fully focused on the national interest as defined through the election of a President who sets the domestic and international agenda for the nation. The next Administration must take swift and decisive steps to reforge the department into a lean and functional diplomatic machine that serves the
Introduction
— 700 — Mandate for Leadership: The Conservative Promise Deputy Commissioner should be replaced. A thorough review of IT contracts should be conducted. The Integrated Modernization Business Plan41 should be systematically reviewed and a version of it cost-effectively implemented. An over- sight board composed of private sector IT experts should be established and given the authority to conduct meaningful, contemporaneous oversight. TAXPAYER RIGHTS AND PRIVACY Legal protections for taxpayer rights and privacy have improved during the past three decades, but they remain inadequate.42 Congress should do more. For exam- ple, interest on overpayments should be the same as interest on underpayments rather than the government receiving a higher rate, the time limit for taxpayers to sue for damages for improper collection actions should be extended, the juris- diction of the Tax Court should be expanded, and the tax penalty system should be reformed by rationalizing the penalty structure and reducing some of the most punitive penalties.43 The Office of the Taxpayer Advocate was created by Congress to assist taxpay- ers when the IRS bureaucracy is unresponsive or negligent. About 1.7 percent of the IRS budget goes to this function.44 Each year, the Office handles more than 250,000 cases, helping taxpayers to deal with the IRS. Each year, it issues nearly 2000 taxpayer assistance orders, a form of administrative injunction, forcing the rest of the IRS to stop taking unwarranted actions.45 Congress should provide the Office of the Taxpayer Advocate with greater resources so that it may better assist taxpayers suffering from wrongful IRS actions. The office should also be strengthened by, among other things: l Ensuring that the National Taxpayer Advocate can make his or her own personnel decisions to protect its independence; l Ensuring NTA access to files, meetings, and other information needed to assist taxpayers or investigate IRS administrative practices; l Requiring the IRS to address the NTA’s comments in final rules and including the NTA in deliberations prior to the release of a proposed rule; and l Authorizing the NTA to file amicus briefs independently. Administrative Burden. In 2021, Americans filed 261 million tax returns and an astounding 4.7 billion information returns (such as Form W-2s, Form 1098s and Form 1099s).46 Complying with tax law costs Americans more than $400 bil- lion annually, or about 2 percent of gross domestic product.47 Although the IRS — 701 — Department of the Treasury administers these reporting programs, most of this expense is mandated by Con- gress, not the IRS. One of the primary reasons that Congress mandates ever-increasing infor- mation reporting is that the Treasury Department and the Joint Committee on Taxation staff almost always overestimate how much revenue will be gained from still more burdensome information reporting, and they do not estimate or report private compliance costs. Congress and the Treasury Department must undertake a serious review of the information reporting regime and reduce the burden on the public—especially small businesses. Small businesses suffer disproportionately from complexity and administrative burdens. Costs do not increase linearly with size, so elevated administrative costs have an adverse effect on the competitiveness of small firms. Budget. The operating budget of the IRS should be held constant in real terms. The resources allocated to the Office of the Taxpayer Advocate should be increased by at least 20 percent (about $44 million). The Office of Equity, Diversity, and Inclusion should be closed. Provided that IT management is changed; an effective, well-considered implementation plan is adopted; and serious oversight is put in place, additional resources dedicated solely to IT modernization may be warranted. INTERNATIONAL AFFAIRS The Treasury Department should withdraw from Senate consideration the Protocol Amending the Convention on Mutual Administrative Assistance in Tax Matters.48 The protocol will lead to substantially more transnational identity theft, crime, industrial espionage, financial fraud, and suppression of political oppo- nents and religious or ethnic minorities by authoritarian and corrupt governments, including China, Colombia, Nigeria, and Russia. Unlike the original multilateral convention, the amended convention is open to all governments—including many that are either hostile to the United States, have serious corruption problems, or have inadequate privacy protections. The new Administration should also oppose the multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.49 International organizations such as the OECD, the World Bank, and the Inter- national Monetary Fund espouse economic theories and policies that are inimical to American free market and limited government principles. The global elites who operate the IMF regularly advance higher taxes and big centralized government. The IMF has intervened in American policy debates—and has even recommended that the U.S. raise taxes. The IMF’s record of advancing global financial stability has been mixed at best. Its development assistance and lending programs in third- world countries have more often than not retarded growth rather than advancing it. The Treasury Department plays an important role in these international institutions and should force reforms and new policies. The U.S., however, should
Introduction
— 700 — Mandate for Leadership: The Conservative Promise Deputy Commissioner should be replaced. A thorough review of IT contracts should be conducted. The Integrated Modernization Business Plan41 should be systematically reviewed and a version of it cost-effectively implemented. An over- sight board composed of private sector IT experts should be established and given the authority to conduct meaningful, contemporaneous oversight. TAXPAYER RIGHTS AND PRIVACY Legal protections for taxpayer rights and privacy have improved during the past three decades, but they remain inadequate.42 Congress should do more. For exam- ple, interest on overpayments should be the same as interest on underpayments rather than the government receiving a higher rate, the time limit for taxpayers to sue for damages for improper collection actions should be extended, the juris- diction of the Tax Court should be expanded, and the tax penalty system should be reformed by rationalizing the penalty structure and reducing some of the most punitive penalties.43 The Office of the Taxpayer Advocate was created by Congress to assist taxpay- ers when the IRS bureaucracy is unresponsive or negligent. About 1.7 percent of the IRS budget goes to this function.44 Each year, the Office handles more than 250,000 cases, helping taxpayers to deal with the IRS. Each year, it issues nearly 2000 taxpayer assistance orders, a form of administrative injunction, forcing the rest of the IRS to stop taking unwarranted actions.45 Congress should provide the Office of the Taxpayer Advocate with greater resources so that it may better assist taxpayers suffering from wrongful IRS actions. The office should also be strengthened by, among other things: l Ensuring that the National Taxpayer Advocate can make his or her own personnel decisions to protect its independence; l Ensuring NTA access to files, meetings, and other information needed to assist taxpayers or investigate IRS administrative practices; l Requiring the IRS to address the NTA’s comments in final rules and including the NTA in deliberations prior to the release of a proposed rule; and l Authorizing the NTA to file amicus briefs independently. Administrative Burden. In 2021, Americans filed 261 million tax returns and an astounding 4.7 billion information returns (such as Form W-2s, Form 1098s and Form 1099s).46 Complying with tax law costs Americans more than $400 bil- lion annually, or about 2 percent of gross domestic product.47 Although the IRS
Showing 3 of 5 policy matches
About These Correlations
Policy matches are calculated using semantic similarity between bill summaries and Project 2025 policy text. A score of 60% or higher indicates meaningful thematic overlap. This does not imply direct causation or intent, but highlights areas where legislation aligns with Project 2025 policy objectives.