H.R. 23 · 118th Congress

Family and Small Business Taxpayer Protection Act

Introduced on Jan 9, 2023 by Adrian Smith (R-NE-3). 82 cosponsors, all from the sponsor's party. Latest action (Jan 25, 2023): Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 1.

Stage
Passed one chamber
Introduced
Jan 9, 2023
Cosponsors
82
0 from the other party
Policy area
Taxation
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Progress

The furthest stage the measure reached. Simple and concurrent resolutions do not go to the President.

  1. Introduced
  2. Reported by committee
  3. Passed one chamber
  4. 4Passed both chambers
  5. 5Sent to the President
  6. 6Became law

Official title

To rescind certain balances made available to the Internal Revenue Service.

Subjects

  • Appropriations
  • Computers and information technology
  • Internal Revenue Service (IRS)
  • Specialized courts
  • Tax administration and collection, taxpayers

Summary

The Congressional Research Service has not summarized this measure yet.

Sponsor and cosponsors

Cosponsors by party as of the day they signed on. Original cosponsors signed on the day of introduction.

Adrian SmithR-NE-3Sponsor

Republicans · 82

Roll calls

Recorded votes on the measure. Most measures move by voice vote or unanimous consent, which record no individual positions.

  1. On Motion to Recommit
    Jan 9, 2023· House· Procedural· Failed 208–221
  2. On Passage
    Jan 9, 2023· House· Passage· Passed 221–210

History

Every action as published, oldest first. Roll calls link to how each member voted.

  1. Jan 9, 2023Introduced in House
  2. Jan 9, 2023Introduced in House
  3. Jan 9, 2023 · HouseReferred to the House Committee on Ways and Means.
  4. Jan 9, 2023 · HouseConsidered under the provisions of rule H. Res. 5. (consideration: H76-94)
  5. Jan 9, 2023 · HouseDEBATE - The House proceeded with one hour of debate on H.R. 23.
  6. Jan 9, 2023 · HouseThe previous question was ordered pursuant to the rule.
  7. Jan 9, 2023 · HouseMr. Kildee moved to recommit to the Committee on Ways and Means. (text: CR H94)
  8. Jan 9, 2023 · HouseThe previous question on the motion to recommit was ordered pursuant to clause 2(b) of rule XIX.
  9. Jan 9, 2023 · HousePOSTPONED PROCEEDINGS - At the conclusion of debate on the Kildee motion to recommit, the Chair put the question on the motion and by voice vote, announced that the nays had prevailed. Mr. Neal demanded the yeas and nays and the Chair postponed further proceedings until a time to be announced.
  10. Jan 9, 2023 · HouseConsidered as unfinished business. (consideration: H94-95)
  11. Jan 9, 2023 · HouseOn motion to recommit Failed by the Yeas and Nays: 208 - 221 (Roll no. 24).House · Roll call 24
  12. Jan 9, 2023Passed/agreed to in House: On passage Passed by the Yeas and Nays: 221 - 210 (Roll no. 25). (text: CR H76)House · Roll call 25
  13. Jan 9, 2023 · HouseOn passage Passed by the Yeas and Nays: 221 - 210 (Roll no. 25). (text: CR H76)House · Roll call 25
  14. Jan 9, 2023 · HouseMotion to reconsider laid on the table Agreed to without objection.
  15. Jan 23, 2023 · SenateReceived in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
  16. Jan 25, 2023 · SenateRead the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 1.

Committees

Committees and subcommittees the measure was referred to.

Agencies in its committees' jurisdiction

Analisa's mapping of committee jurisdiction to federal agencies; the bill may touch others, or none of these.

Who lobbied on it

Organizations whose lobbying reports (LD-2) name this measure. Spending is what they reported for those quarters on all issues, not on this measure alone.

  1. ASSOCIATED GENERAL CONTRACTORS OF AMERICA6 reports
    $1.4M reported (all issues)
  2. ASSOCIATED BUILDERS AND CONTRACTORS, INC.5 reports
    $3.4M reported (all issues)
  3. Construction Industry Round Table5 reports
    $335.8K reported (all issues)
  4. NATIONAL ASSOCIATION FOR THE SELF-EMPLOYED (NASE)5 reports
    $450K reported (all issues)
  5. NATIONAL ASSOCIATION OF WHOLESALER-DISTRIBUTORS5 reports
    $822.7K reported (all issues)
  6. NATIONAL TREASURY EMPLOYEES UNION5 reports
    $1.5M reported (all issues)
  7. The Munger Companies5 reports
    $210K reported (all issues)
  8. National Taxpayers Union4 reports
    $120K reported (all issues)
  9. Americans for Tax Reform1 report
    $60K reported (all issues)
  10. Job Creators Network1 report
    $30K reported (all issues)

Reports filed in 2023, 2024, 2025.

Sources and method

Every figure on this page traces to these records.

  • Bill status: bills and resolutions, sponsors, actions, subjects and CRS summaries (U.S. Government Publishing Office (GovInfo), from Congress.gov (Library of Congress))GovInfo Bill Status bulk data (Congress.gov; summaries by the Congressional Research Service) · data current to Oct 6, 2026 · loaded Oct 6, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Members of Congress, their terms, committees and identifiers (The @unitedstates project (from the Biographical Directory of the U.S. Congress, the House and the Senate))unitedstates/congress-legislators: legislators, committees and current committee membership · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: CC0 1.0 (public domain dedication)
  • House roll-call votes (Office of the Clerk, U.S. House of Representatives)Office of the Clerk, U.S. House of Representatives, roll-call vote records · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Senate roll-call votes and DW-NOMINATE scores (Voteview (UCLA Department of Political Science))Lewis, Jeffrey B., Keith Poole, Howard Rosenthal, Adam Boche, Aaron Rudkin, and Luke Sonnet (2026). Voteview: Congressional Roll-Call Votes Database. https://voteview.com/ · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Free to use with the required citation
  • Lobbying disclosures (LD-1 registrations, LD-2 quarterly reports, LD-203 contribution reports) (Clerk of the U.S. House of Representatives)Clerk of the House, Lobbying Disclosure Act filings (organizations only; lobbyists' names are not loaded) · data current to Oct 6, 2026 · loaded Oct 6, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Positions are shown only where a roll call recorded them; voice votes and unanimous consent record none.
  • Money and votes are shown side by side; neither explains the other.