S. 4817Senate117th Congress (2021-2023)In Committee

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.

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Updated February 8, 2026 at 5:26 PM UTC

The bill aims to stop newly appropriated IRS money from being used to audit individuals earning less than $400,000 a year. It seeks to protect low- and middle‑income taxpayers from increased audit activity funded by a large $80 billion infusion. The restriction would apply to any IRS funds appropriated under the specified appropriation provision.

Key Provisions

Amends the existing law (Section 10301 of Public Law 117‑169) to add a rule that 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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SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

Finance Committee

September 12, 2022

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SenateIntro Referral

Introduced in Senate

September 12, 2022

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

September 12, 2022

Bill Text

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Introduced in SenateIssued September 12, 2022

117th CONGRESS

2d Session

S. 4817

IN THE SENATE OF THE UNITED STATES

September 12, 2022

Mr. Crapo (for himself, Mr. Grassley, Mr. Cornyn, Mr. Thune, Mr. Burr, Mr. Toomey, Mr. Scott of South Carolina, Mr. Cassidy, Mr. Lankford, Mr. Daines, Mr. Portman, Mr. Young, Mr. Sasse, and Mr. Barrasso) introduced the following bill; which was read twice and referred to the Committee on Finance

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.