H.R. 9143House117th Congress (2021-2023)In Committee

To prevent the use of additional Internal Revenue Service funds from being used for audits of taxpayers with taxable incomes below $400,000 in order to protect low- and middle-income earning American taxpayers from an onslaught of audits from an army of new Internal Revenue Service auditors funded by an unprecedented, nearly $80,000,000,000, infusion of new funds.

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Updated February 8, 2026 at 6:07 PM UTC

The bill blocks the use of newly appropriated IRS funding for auditing individuals whose taxable income is under $400,000. It aims to protect low‑ and middle‑income taxpayers from increased audit activity that could result from a large infusion of IRS resources. The restriction applies to any funds appropriated under the specified appropriations provision and affects the IRS and taxpayers earning less than $400,000.

Key Provisions

Amends the appropriations law to add a new limitation: none of the newly appropriated IRS funds may be used to audit taxpayers with taxable incomes below $400,000.

Legislative Activity

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HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

October 7, 2022

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HouseIntro Referral

Introduced in House

October 7, 2022

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

October 7, 2022

Bill Text

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Introduced in HouseIssued October 7, 2022

117th CONGRESS

2d Session

H. R. 9143

IN THE HOUSE OF REPRESENTATIVES

October 7, 2022

Mr. Brady (for himself, Mr. Smith of Nebraska, Mr. Buchanan, Mr. Kelly of Pennsylvania, Mr. Smith of Missouri, Mr. Rice of South Carolina, Mr. Schweikert, Mr. LaHood, Mr. Wenstrup, Mr. Arrington, Mr. Ferguson, Mr. Estes, Mr. Smucker, Mr. Hern, Mrs. Miller of West Virginia, Mr. Murphy of North Carolina, and Mr. Kustoff) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To prevent the use of additional Internal Revenue Service funds from being used for audits of taxpayers with taxable incomes below $400,000 in order to protect low- and middle-income earning American taxpayers from an onslaught of audits from an army of new Internal Revenue Service auditors funded by an unprecedented, nearly $80,000,000,000, infusion of new funds.

Limitations related to the Internal Revenue Service

(a)

In general

Section 10301 of Public Law 117–169 is amended—

(1)

by striking In general.— and inserting (a) In general.—, and

(2)

by adding at the end the following:

(b)

Limitations related to the Internal Revenue Service

None of the funds appropriated under subsection (a)(1) may be used to audit taxpayers with taxable incomes below $400,000.