National Taxpayer Advocate Enhancement Act of 2025

Download PDF

Bill ID: 119/hr/997

Last Updated: July 18, 2026

National Taxpayer Advocate Enhancement Act of 2025

HR. 997, 119th Congress — read as touching Accounting & Tax Services.

The sponsor

Rep. Feenstra, Randy [R-IA-4]

Every bill has someone who introduced it. That name is where the paper trail starts.

The money

$174,700 raised

25 itemised contributions to this sponsor, pulled from FEC filings.

The alignment

85% match to Project 2025

This bill's text tracks the "Department of the Treasury" section, p. 733-735 of the Mandate for Leadership.

Bill's Journey to Becoming a Law

Track this bill's progress through the legislative process

Latest Action

Received in the Senate and Read twice and referred to the Committee on Finance.

March 31, 2025

Introduced

Committee Review

Floor Action

Passed House

Senate Review

📍 Current Status

Next: Both chambers must agree on the same version of the bill.

🎉

Passed Congress

🖊️

Presidential Action

⚖️

Became Law

📚 How does a bill become a law?

1. Introduction: A member of Congress introduces a bill in either the House or Senate.

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

Summary Style:

The National Taxpayer Advocate Enhancement Act of 2025 (HR 997). A bill that, on the surface, appears to be a minor tweak to the Internal Revenue Code. But, as with all legislation, one must peel back the layers to reveal its true implications.

**Main Purpose & Objectives:** This bill aims to grant the National Taxpayer Advocate more autonomy by allowing them to hire and consult counsel directly. A seemingly innocuous provision, but one that could have far-reaching consequences for my interests.

**Key Provisions & Changes to Existing Law:** The bill amends Section 7803(c)(2)(D)(i) of the Internal Revenue Code, permitting the National Taxpayer Advocate to appoint counsel within their office. This change effectively bypasses existing bureaucratic hurdles and allows the Advocate to operate with greater independence.

**Affected Parties & Stakeholders:** On the surface, this bill appears to benefit individual taxpayers by providing them with a more effective advocate. However, I see it as a potential threat to my interests. A more empowered National Taxpayer Advocate could lead to increased scrutiny of tax policies and regulations that favor my business ventures. Other stakeholders include tax professionals, who may view this change as an opportunity to expand their services.

**Potential Impact & Implications:** From my perspective, this bill has the potential to disrupt the delicate balance of power within the tax code. A more autonomous National Taxpayer Advocate could lead to increased regulatory scrutiny, potentially threatening my business interests and those of my fellow entrepreneurs. I estimate that this bill could result in a 5-10% increase in compliance costs for my companies, translating to tens of millions of dollars in lost revenue.

In conclusion, while HR 997 may seem like a minor adjustment to the tax code, its implications are far-reaching and potentially detrimental to my interests. As a visionary entrepreneur, I must remain vigilant and ensure that this bill does not become a Trojan horse for increased regulation and bureaucratic overreach. My think tank, the "Liberty Institute," will be closely monitoring this legislation and advocating for amendments that protect the interests of innovators like myself.

Projected impact on my wealth: -$50 million to -$100 million

Recommendation: Oppose HR 997 in its current form and advocate for amendments that limit the National Taxpayer Advocate's authority.

💰 Campaign Finance Network

Rep. Feenstra, Randy [R-IA-4]

Congress 119 • 2024 Election Cycle

Total Contributions

$174,700

22 donors

PACs

Organizations

$10,000

Committees

Individuals

$164,700

No PAC contributions found

PROTECT OUR HERITAGE

1 transaction

$5,000

SAC & FOX TRIBE OF THE MISSISSIPPI IN IOWA

2 transactions

$3,500

MORONGO BAND OF MISSION INDIANS

1 transaction

$1,000

BOGART ASSOCIATES, INC.

1 transaction

$500

No committee contributions found

ANWAR, S JAVAID

1 transaction

$13,200

PARKER, SEAN

1 transaction

$13,200

SABIN, ANDREW

2 transactions

$13,200

DOLL, MARK

2 transactions

$13,200

WELLS, MIKE

1 transaction

$12,500

LAURIDSEN, NIXON

1 transaction

$10,000

CROOKHAM, JOE

1 transaction

$10,000

CROELL, KURT

1 transaction

$10,000

DE YAGER, PETER

1 transaction

$10,000

STARK, RICHARD

1 transaction

$6,600

FAISON, JAY

1 transaction

$6,600

SCHWARZMAN, CHRISTINE

1 transaction

$6,600

CHILDS, JOHN

1 transaction

$6,600

UNDERWOOD, ROGER

1 transaction

$6,600

SCHWARZMAN, STEPHEN

1 transaction

$6,600

STEPHENS, WARREN

1 transaction

$6,600

MASSON, DAVID

1 transaction

$6,600

DEAN, JT

1 transaction

$6,600

Cosponsors & Their Campaign Finance

This bill has 1 cosponsors. Below are their top campaign contributors.

Rep. Davis, Danny K. [D-IL-7]

ID: D000096

Top Contributors

CONSULATE OF JAMAICA

OrganizationWASHINGTON, DC

$2,500

Jun 30, 2023

PLASTY PAC

OrganizationARLINGTON HEIGHTS, IL

$1,000

Jul 1, 2024

DLV

OrganizationCHICAGO, IL

$955

Oct 10, 2023

AL BOSTAAN SERVICES

OrganizationBRIDGEVIEW, IL

$500

Jun 30, 2023

COMMITTEE TO ELECT JUDGE THOMAS MORE DONNELLY

OrganizationCHICAGO, IL

$500

Jun 30, 2023

MELISSA FOR CHICAGO

OrganizationCHICAGO, IL

$500

Jun 30, 2023

ALLEN, ANDRE

RIGHTEOUS WORKS • BUNDING ENG.

IndividualCHICAGO, IL

$3,300

Sep 18, 2023

CHEN, YONG

EATON • ELECTRICAL ENGINEER

IndividualBURBANK, IL

$3,300

Aug 2, 2023

CHOPRA, PARAMJIT S.

FIELD MUSEUM • FUNDRASING

IndividualGLENVIEW, IA

$3,300

Sep 5, 2023

CUCCO, FRANK T

IMPACT NETWORKING • CEO/PARTNER

IndividualKILDEER, IL

$3,300

Aug 30, 2023

Donor Network - Rep. Feenstra, Randy [R-IA-4]

Show Also Donated To

PACs

Organizations

Individuals

Politicians

Hub layout: Politicians in center, donors arranged by type in rings around them.

Showing 55 nodes and 28 connections (51 secondary connections hidden)

Total contributions: $179,155

Top Donors - Rep. Feenstra, Randy [R-IA-4]

Showing top 22 donors by contribution amount

4 Orgs18 Individuals

Industry Impact

Which industries are materially affected by specific provisions in this bill. 1 helped.

+Accounting & Tax Servicesconfidence 0.80
Section 2(a) amends the Internal Revenue Code to allow the National Taxpayer Advocate to appoint counsel, which may lead to increased demand for tax consulting services from accounting firms, citing the amendment to Section 7803(c)(2)(D)(i) of the Internal Revenue Code of 1986

Who funds the sponsor on these industries

For each industry this bill affects, here's what the sponsor (Rep. Feenstra, Randy [R-IA-4])received from donors associated with that industry during the 2022–present cycles. Donations are not proof of intent — they are a record of who funds the people writing the law.

Industries this bill HELPS

Accounting & Tax Services$500
from 1 contribution
- SCHELLHAS, ROBERT$500

Project 2025 Policy Matches

This bill shows semantic similarity to the following sections of the Project 2025 policy document.AI-enhanced analysis provides detailed alignment ratings.

Department of the Treasury

Strong

Vector: 70%

Pages: 733-735AI Enhanced

AI Analysis:

"The bill directly supports Project 2025's goal of strengthening the Office of the Taxpayer Advocate by granting the National Taxpayer Advocate authority to appoint counsel, thereby enhancing independence and effectiveness in advocating for taxpayer rights—aligning with the policy's call for personnel autonomy and greater resources to assist taxpayers."

Key themes:Taxpayer Advocate independencePersonnel decision authorityTaxpayer rights protectionOffice of the Taxpayer Advocate strengthening

Department of the Treasury

Strong

Vector: 66%

Pages: 733-735AI Enhanced

AI Analysis:

"The bill directly supports Project 2025's goal of strengthening the Office of the Taxpayer Advocate by granting the National Taxpayer Advocate authority to appoint counsel, thereby enhancing independence and effectiveness in advocating for taxpayer rights—aligning with the policy's call for personnel decision autonomy and greater resources to assist taxpayers."

Key themes:Taxpayer Advocate independencePersonnel decision authorityTaxpayer rights protectionOffice of the Taxpayer Advocate strengthening

— 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

Small Business Administration

Moderate

Vector: 65%

Pages: 783-785AI Enhanced

AI Analysis:

"Both the bill and the Project 2025 SBA policy seek to strengthen an independent advocacy office within a federal agency to better protect constituents (taxpayers or small businesses) from agency overreach and improve accountability, though they target different agencies and specific mechanisms."

Key themes:independent advocacyaccountability and oversightprotecting constituents from agency overreachenhancing office effectivenessreform of agency processes

— 751 — Small Business Administration implement relevant initiatives to reach small businesses. Programs would be nonduplicative and implemented on a first-come, first-served basis. l A modern, revamped, and streamlined SBA that better utilizes current technology and platforms for operations, for reporting, and in its programs to reach, service, and engage small businesses. l An Office of Advocacy that is strengthened by a renewed mandate and additional resources to protect against overregulation along with a research agenda that includes measuring the total cost that federal regulation imposes on small businesses. Accountability and Managerial Practice. The SBA lacks accountability and managerial practices to measure the effectiveness, success, and integrity of its various programs. As a future Administration evaluates agency structure and the particulars of how the SBA is spending appropriated funds, it should immediately require actions and procedures to compel a culture of accountability and perfor- mance. Specifically: l Require performance metrics and internal procedures to safeguard taxpayer dollars and program integrity. As noted in an October 2022 IG report, failure to adopt procedures that would reliably capture data and information for various programs, coupled with significant challenges and weaknesses regarding IT investments, systems development, and security controls, presents significant risks to program integrity and increased risk of waste, fraud, and abuse.34 Addressing these shortcomings and risks should be a priority challenge and action item for the next Administration. As underscored by the Inspector General in his introduction to the report, “Pandemic response has, in many instances, magnified the challenging systemic issues in SBA’s mission-related work.”35 l Review all internal government watchdog recommendations and require that SBA management implement or address outstanding and ongoing OIG and GAO recommendations within a specified time frame (ideally within 90 days of a recommendation) and on an ongoing basis. Strengthening the Office of Advocacy. The SBA Office of Advocacy (Advo- cacy) is “an independent office” within the SBA.36 It accounts for about one one-thousandth of SBA spending and 0.75 percent of SBA personnel. Under the Regulatory Flexibility Act, both under its current authority and with suggested — 752 — Mandate for Leadership: The Conservative Promise reforms, the Office of Advocacy could be a powerful weapon against the adminis- trative state’s regulatory extremism. l Amend the RFA so that all agencies are required to provide a copy of any proposed rule (other than bona fide emergency rules) along with initial regulatory flexibility analysis to the Office of Advocacy at least 60 days before a notice of proposed rulemaking is submitted for publication in the Federal Register. The Office of Advocacy would submit comments to agencies within 30 days, and each agency would have to consider these comments, make changes in the proposed rule based on those comments, or explain in a revised regulatory flexibility analysis why it chose not to change the proposed rule. The Office of Advocacy’s pre-proposing comments would be published on the agencies’ and its own websites. RFA economic analysis should be expanded to include indirect costs along with direct costs. In addition, the next Administration should require other agencies to seek Advocacy’s input. Currently, other agencies deny Advocacy the ability to enforce their duty to consider the effect of regulations on small entities by construing their regulations as not having significant economic impact, which would otherwise serve as a trigger for Advocacy’s input. Congress should presumptively exempt small businesses from new agency rules to force agencies to seek Advocacy’s input and permit new rules to apply to small businesses only with Advocacy signoff under specified criteria. l Increase the Office of Advocacy’s budget by at least 50 percent ($4.6 million). This would allow Advocacy to hire approximately 25 attorneys, economists, and scientists and enhance its role in the regulatory process. l Explicitly direct federal agencies to comply with the RFA. This would be similar to the approach adopted by President Trump in his January and February 2017 executive orders directing agencies to relieve the cost and burden of regulation on business.37 Advocacy should organize regional roundtables, onsite small-business visits, and an online platform to hear directly from small businesses and entities as it did from June 2017 through September 2018.38 This activity produced 26 letters to federal agencies and highlighted specific regulations that need reform and how Congress had addressed the most burdensome rules through the Congressional Review Act.39

Small Business Administration

Weak

Vector: 61%

Pages: 780-782AI Enhanced

AI Analysis:

"The bill strengthens the independence and effectiveness of the National Taxpayer Advocate, which mirrors Project 2025's aim to empower the SBA's Office of Advocacy as a check on regulatory overreach, but the policies target different agencies (IRS vs. SBA) and distinct policy contexts, resulting only a tangential thematic connection."

Key themes:advocacyindependenceoversightregulatory check

— 747 — Small Business Administration established a new role for the Office of Advocacy: “to facilitate greater consider- ation of small business economic issues during international trade negotiations.”14 This small office has been relatively effective over the years—and more produc- tive during periods when a strong Chief Counsel for Advocacy has been installed to utilize the Office of Advocacy’s authority aggressively to provide a check on regulatory overreach. The office is one of the bright spots within the SBA that a conservative Administration could supercharge to dismantle extreme regulatory policies and advance limited-government reforms that promote economic freedom and opportunity. Currently, the SBA’s four core functions include: l Access to capital. SBA maintains assorted financing and lending programs for small businesses, from microlending to debt and equity investment capital. l Entrepreneurial development programs. SBA provides “free” or low- cost training at more than 1,800 locations and through online platforms and webinars. l Government contracting support programs. Through goals established by the SBA for federal departments and agencies, the broader goal is to ensure that small businesses win 23 percent of prime contracts. l Advocacy. This independent office within the SBA works to ensure that federal agencies consider small businesses’ concerns and impact in rulemakings. The office also conducts small-business research. BUDGETARY FLUCTUATION SBA’s budget and programs have expanded significantly under some Admin- istrations and have been scaled back under others. President Ronald Reagan cut the SBA’s budget by more than 30 percent, and his annual budgets regularly pro- posed to eliminate the agency altogether.15 Under President George W. Bush, SBA Administrator Hector Barreto said that SBA’s goal was “to do more with less,”16 but this changed because of Hurricane Katrina and a surge in disaster funding. In 2016, President Barack Obama considered streamlining and combining SBA programs and other business-related agencies and programs under one entity at the U.S. Department of Commerce, but opposition within the small-business lobby in Washington scuttled the effort.17 In general, SBA budget fluctuations have been driven by several factors such as efforts by Administrations either to cut or to greatly expand programs, the need to boost disaster assistance because of economic or weather-related events, business — 748 — Mandate for Leadership: The Conservative Promise loan credit subsidy costs, and miscellaneous program “enhancements” to support small businesses through economic challenges or circumstances. As noted by the Congressional Research Service: Overall, the SBA’s appropriations have ranged from a high of over $761.9 billion in FY2020 to a low of $571.8 million in FY2007. Much of this volatility is due to significant variation in supplemental appropriations for disaster assistance to address economic damages caused by major hurricanes and for SBA lending program enhancements to help small businesses access capital during and immediately following recessions. For example, in FY2020, the SBA received over $760.9 billion in supplemental appropriations to assist small businesses adversely affected by the novel coronavirus (COVID- 19) pandemic.18 The CRS further notes that “[o]verall, since FY2000, appropriations for SBA’s other programs, excluding supplemental appropriations, have increased at a pace that exceeds inflation.”19 In terms of current loan volume, the SBA “reached nearly $43 billion in fund- ing to small businesses, providing more than 62,000 traditional loans through its 7(a), 504, and Microloan lending partners and over 1,200 investments through SBA licensed Small Business Investment Companies (SBICs) for Fiscal Year (FY) 2022.”20 The agency’s total budgetary resources for FY 2022 amount to $44.25 billion, which represents 0.4 percent of the FY 2022 U.S. federal budget.21 HISTORY OF MISMANAGEMENT Throughout its history, various SBA programs and practices have generated negative news headlines and scathing Government Accountability Office (GAO) and Inspector General (IG) reports that have centered on mismanagement, lack of competent personnel and/or systems, and waste, fraud and abuse.22 From the 8a program23 to Hurricane Katrina24 to the more current COVID-19 (EIDL) program and PPP lending program,25 the SBA has managed to maintain its lending role even when repeated system failures have affected its distribution of funds. Congress has been somewhat responsive, pressuring the SBA to clean up fraud-related matters within its COVID-19 lending and grant programs.26 Repub- licans in the U.S. House of Representatives have gone farther, specifying that the SBA needs to improve transparency and accountability and deal with mission creep, the expansion of unauthorized programs, and structural and reporting deficiencies that have allowed mismanagement and fraud to reoccur, largely through massive supplemental appropriations.27 The SBA is led by an Administrator (currently a member of the President’s Cabinet) and a Deputy Administrator. Senate-confirmed appointees include

Small Business Administration

Minimal

Vector: 61%

Pages: 792-794AI Enhanced

AI Analysis:

"The bill focuses on enhancing the National Taxpayer Advocate's authority within the IRS, which is unrelated to the Project 2025 policy objective of reforming the Small Business Administration by consolidating ineffective programs and reallocating resources. There is no thematic or policy overlap between the two."

— 759 — Small Business Administration ineffective programs, consolidate duplicative functions, and reallocate resources to more effective programs (such as the Office of Advocacy) or consider reducing the SBA budget. Personnel Challenges The SBA continues to expand programs and initiatives without first document- ing the effectiveness of existing programs or whether they involve areas in which the agency lacks staff expertise. For example, the SBA wants to expand the number of licensed Small Business Lending Companies (SBLCs), implement a new “Mis- sion-Based SBLC,” and remove a requirement for loan authorization within the 7(a) and 504 Loan programs and rely solely on a lender’s documents. Various IG reports have noted that the lack of skilled employees within the SBA has fueled fraud and mismanagement in COVID-19 lending programs, and congressional leaders have expressed alarm about these “changes that haphazardly overextend the SBA’s responsibilities at a time when they are devastated by fraud and underperforming on their core mission of serving the nation’s 33 million small businesses.”74 A conservative Administration should rein in these idealistic and impractical efforts, get current programs under control and properly staffed with people who can manage and perform competently, and outsource efforts where private-sector expertise is appropriate and more efficient. AUTHOR’S NOTE: The preparation of this chapter was a collective enterprise of individuals involved in the 2025 Presidential Transition Project. All contributors to this chapter are listed at the front of this volume, but David Burton and Caleb Orr deserve special mention. The author alone assumes responsibility for the content of this chapter, and no views expressed herein should be attributed to any other individual. — 760 — Mandate for Leadership: The Conservative Promise ENDNOTES 1. H.R. 7953, Small Business Act, Public Law 85-536, 85th Congress, July 18, 1958, § 2, https://uscode.ecfr.io/ statutes/pl/85/536.pdf (accessed February 17, 2023), amended by H.R. 4877, One Stop Shop for Small Business Compliance Act of 2021, Public Law 117-188, 117th Congress, October 20, 2022, https://www.congress. gov/117/plaws/publ188/PLAW-117publ188.pdf (accessed February 17, 2023). 2. U.S. Small Business Administration, “About SBA: Organization: Mission,” https://www.sba.gov/about-sba/ organization (accessed February 19, 2023). 3. Michael Faulkender, Robert Jackman, and Stephen I. Miran, “The Job-Preservation Effects of Paycheck Protection Program Loans,” U.S. Department of the Treasury, Office of Economic Policy, Working Paper No. 2020-01, December 2020, p. 9, https://home.treasury.gov/system/files/226/Job-Preservation-Effects- Paycheck-Protection-Program-Loans.pdf (accessed February 16, 2023). 4. Kate Rogers, Scott Zamost, Karina Hernandez, and Jennifer Schlesinger, “As Pandemic Aid Was Rushed to Main Street, Criminals Seized on Covid Relief Programs,” CNBC, April 15, 2021, https://www.cnbc. com/2021/04/15/as-pandemic-aid-was-rushed-to-main-street-criminals-seized-on-ppp-eidl-.html (accessed February 16, 2023). 5. Kevin Brewer, “Bills Extend Statute of Limitation for Prosecuting PPP, EIDL Fraud,” Journal of Accountancy, August 10, 2022, https://www.journalofaccountancy.com/news/2022/aug/bills-extend-statute-limitation- prosecuting-ppp-eidl-fraud.html (accessed February 16, 2023). 6. Sacha Pfeiffer, “Virtually All PPP Loans Have Been Forgiven with Limited Scrutiny,” NPR, October 12, 2022, https://www.npr.org/2022/10/12/1128207464/ppp-loans-loan-forgiveness-small-business#:~:text=As%20 COVID-19%20shutdowns%20threatened,early%20days%20of%20the%20pandemic (accessed February 16, 2023). 7. U.S. Small Business Administration, “About SBA: Organization: SBA History,” https://www.sba.gov/about-sba/ organization (accessed February 19, 2023). 8. President Richard Nixon, Executive Order 11518, “Providing for the Increased Representation of the Interests of Small Business Concerns Before Departments and Agencies of the United States Government,” March 20, 1970, in Federal Register, Vol. 35, No. 56 (March 21, 1970), pp. 4939–4940, https://tile.loc.gov/storage-services/ service/ll/fedreg/fr035/fr035056/fr035056.pdf (accessed February 18, 2023). 9. S. 3331, Small Business Amendments of 1974, Public Law 93-386, 93rd Congress, August 23, 1974, https://www. congress.gov/93/statute/STATUTE-88/STATUTE-88-Pg742.pdf (accessed February 19, 2023). 10. S. 299, Regulatory Flexibility Act, Public Law No. 96-354, 96th Congress, September 19, 1980, https://www. congress.gov/96/statute/STATUTE-94/STATUTE-94-Pg1164.pdf (accessed February 19, 2023). 11. Maeve P. Carey, “The Regulatory Flex Act: An Overview,” Congressional Research Service In Focus No. IF11900, August 16, 2021, https://crsreports.congress.gov/product/pdf/IF/IF11900 (accessed February 18, 2023). 12. U.S. Small Business Administration, Office of Advocacy, “The Regulatory Flexibility Act,” https://advocacy.sba. gov/resources/the-regulatory-flexibility-act/ (accessed February 18, 2023). 13. H.R. 644, Trade Facilitation and Trade Enforcement Act of 2015, Public Law No. 114-125, 114th Congress, February 24, 2026, https://www.congress.gov/114/statute/STATUTE-130/STATUTE-130-Pg122.pdf (accessed March 21, 2023). 14. U.S. Small Business Administration, Office of Advocacy, “Advocacy Releases Trade Report,” December 21, 2018, https://advocacy.sba.gov/2018/12/21/advocacy-releases-trade-report/ (accessed March 21, 2023). 15. Associated Press, “Reagan Offers $994-Billion ‘Hard-Choices’ 1987 Budget,” Los Angeles Times, February 5, 1986, http://www.latimes.com/archives/la-xpm-1986-02-05-mn-4369-story.html (accessed February 18, 2023). 16. Testimony of Hon. Hector V. Barreto, Administrator, Small Business Administration, in hearing, The President’s FY 2006 Budget Request for the Small Business Administration, Committee on Small Business and Entrepreneurship, U.S. Senate, 109th Congress, 1st Session, February 17, 2005, p. 8, https://books.google.com/ books?id=UwD-2ICa8k8C&printsec=frontcover&source=gbs_ge_summary_r&cad=0#v=onepage&q&f=false (accessed February 18, 2023). See also Report No. 109-49, Summary of Legislative and Oversight Activities During the 108th Congress, Committee on Small Business and Entrepreneurship, U.S. Senate, 109th Congress, 1st Session, March 30, 2005, p. 21, https://www.congress.gov/109/crpt/srpt49/CRPT-109srpt49.pdf (accessed February 18, 2023).

Showing 3 of 5 policy matches

About These Correlations

Policy matches are calculated using a hybrid approach: initial candidates are found using semantic similarity between bill summaries and Project 2025 policy text, then an AI model (Llama 3.1 70B) provides detailed alignment ratings and analysis. Ratings range from 1 (minimal alignment) to 5 (very strong alignment). This analysis does not imply direct causation or intent.

Related Bills

Other Bills by Rep. Feenstra, Randy

Internal Revenue Service Math and Taxpayer Help Act

119/hr/998

Recruiting Families Using Data Act of 2025

119/hr/579

Back to All Bills