S. 4832Senate117th Congress (2021-2023)In Committee

Increase Reliable Services Now Act

Sponsored by John ThuneSen. John Thune (R-SD)
Introduced September 13, 2022

AI-Generated Summary

Updated February 8, 2026 at 5:28 PM UTC

The Increase Reliable Services Now Act temporarily stops the IRS from hiring new enforcement staff and most other employees until specific service standards are met. It also limits the IRS from increasing audit rates for taxpayers earning under $400,000 beyond the previous year’s level. The bill aims to improve taxpayer service quality and reduce backlogs before expanding staff or audit activity.

Key Provisions

  • Prohibits hiring any new IRS enforcement personnel until the agency maintains at least a 70% phone‑line service level, answers calls within five minutes for six straight months, and has 90% of regular staff working in‑person.
  • Bars the IRS from using additional funds to audit taxpayers with incomes below $400,000 at a higher rate than in the most recent prior tax year.
  • Stops hiring any new IRS staff (except for return processing and call‑center work) until the backlog of correspondence, forms and payments is under one million cases and refunds are issued within six weeks on average.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text: CR S4578)

September 13, 2022

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SenateIntro Referral

Introduced in Senate

September 13, 2022

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text: CR S4578)

September 13, 2022

Floor Debate

3 members

What members said about S. 4832 on the floor

1 Republican2 Democrats
Dianne Feinstein
Sen. Dianne FeinsteinD-CA · Sep 13, 2022

Mr. President, I rise to speak in support of legislation that I introduced today along with Senator Padilla to preserve the enduring legacy of California's giant sequoias: the Save Our Sequoias Act.…

Alex Padilla
Sen. Alex PadillaD-CA · Sep 13, 2022

Mr. President, I rise to speak in support of the Guaranteeing Overtime for Truckers Act, which I introduced today. America's truckdrivers are on the frontlines of keeping goods and our economy…

John Thune
Sen. John ThuneR-SD · Sep 13, 2022

Mr. President, I ask unanimous consent that the text of the bill be printed in the Record.

John Thune
Sen. John ThuneR-SD · Sep 13, 2022

Mr. President, I ask unanimous consent that the text of the bill be printed in the Record.

Bill Text

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Introduced in SenateIssued September 13, 2022

II

117th CONGRESS

2d Session

S. 4832

IN THE SENATE OF THE UNITED STATES

September 13, 2022

Mr. Thune (for himself and Ms. Collins) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To temporarily prohibit the hiring of additional Internal Revenue Service employees until a certain level of taxpayer services have improved, and for other purposes.

1.

Short title

This Act may be cited as the Increase Reliable Services Now Act.

2.

Temporary prohibition on additional tax enforcement personnel

(a)

In general

Notwithstanding any other provisions of law, the Internal Revenue Service may not hire any person for the purpose of conducting enforcement activities during the period beginning on the date of the enactment of this Act and ending on the first date after such date on which—

(1)

the Internal Revenue Service has maintained, for 6 consecutive months—

(A)

a level of service for accounts management phone lines of not less than 70 percent; and

(B)

an average speed of answering calls in 5 minutes or less; and

(2)

not less than 90 percent of the regular employees of the Internal Revenue Service perform work in person at their job sites.

(b)

Enforcement activities

For purposes of this section, the term enforcement activities means activities described in section 10301(a)(1)(A)(ii) of Public Law 117–169.

3.

Prohibition on use of additional Internal Revenue Service funds for taxpayer audits

Section 10301(a)(1)((A)(ii) of Public Law 117–169 is amended by inserting before the period at the end the following: : Provided further, That the Internal Revenue Service shall not audit taxpayers with taxable incomes below $400,000 at a greater rate than such taxpayers were audited for the most recent taxable year beginning before the date of the enactment of this Act.

4.

Temporary prohibition on Internal Revenue Service hiring

(a)

In general

Notwithstanding any other provisions of law, the Internal Revenue Service may not hire any person (other than for activities related to return processing and call center operations) during the period beginning on the date of the enactment of this Act and ending on the first date after such date on which the Internal Revenue Service meets the requirements of subsection (b).

(b)

Requirements

The requirements specified in this subsection are the following:

(1)

With respect to the processing of taxpayer correspondence, tax forms, and payments, the Internal Revenue Service has a backlog not in excess of 1,000,000 cases.

(2)

With respect to tax returns eligible for a refund, refunds are issued to taxpayers on average within six weeks or less of the receipt of the return.