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Bill Details

HJRES.65 - 119th Congress

Track 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.? Stop tracking 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.?

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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.

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.
Status
  1. Introduced
  2. Passed House
  3. Passed Senate
  4. To President
  5. Law
Latest action
2025-02-27 - Referred to the House Committee on Ways and Means.
Introduced Date
2025-02-27
Policy Area
Taxation
Committees
View committees (1)
Votes
View all votes for this bill →
6
0

AI Summary This summary was generated by AI from the bill text. AI can get information wrong.

This resolution would block a new Internal Revenue Service rule about how tax penalties must be approved by supervisors. If Congress passes it, the IRS rule would be canceled and would not take effect.

  • It uses a special congressional review process that lets Congress reject certain federal rules.
  • The rule being rejected was published by the IRS in December 2024 and dealt with supervisory approval for penalties.
  • The resolution was introduced in the House and sent to the Committee on Ways and Means.

Official Summaries

This joint resolution nullifies the rule titled Rules for Supervisory Approval of Penalties, which was issued by the Internal Revenue Service (IRS) on December 23, 2024. The rule addresses the timing of supervisory approvals required for certain federal tax penalties assessed by the IRS.

Current Full Text

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.J. Res. 65 Introduced in House (IH)]

<DOC>






119th CONGRESS
  1st Session
H. J. RES. 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.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           February 27, 2025

 Mr. Grothman (for himself, Mr. McClintock, and Mr. Steube) submitted 
the following joint resolution; which was referred to the Committee on 
                             Ways and Means

_______________________________________________________________________

                            JOINT RESOLUTION


 
  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.

    Resolved by the Senate and House of Representatives of the United 
States of America in Congress assembled, That Congress disapproves the 
rule submitted by the Internal Revenue Service relating to ``Rules for 
Supervisory Approval of Penalties'' (89 Fed. Reg. 104419 (December 23, 
2024)), and such rule shall have no force or effect.
                                 <all>

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