---
title: "Simplify, Don’t Amplify the IRS Act"
identifier: "118-S-1101"
congress: 118
bill_number: 1101
bill_type: "S"
version_code: "is"
version_type: "Introduced in Senate"
bill_url: "https://chamberzero.com/congresses/118/bills/s/1101"
source: "https://www.congress.gov/bill/118th-congress/senate-bill/1101"
site: "Chamber Zero"
site_url: "https://chamberzero.com"
rendered_at: "2026-06-03T23:39:53.887Z"
---
## SEC. 1 Short title.

[Read Section 1 →](/congresses/118/bills/s/1101/sections/1-section-one.md)

# TITLE I — Provisions relating to tax administration and taxpayer protection

## SEC. 101 Preventing weaponization of the Internal Revenue Service.

[Read Section 101 →](/congresses/118/bills/s/1101/sections/TI-101.md)

## SEC. 102 Limitation on taxpayer funded union official time for Internal Revenue Service employees.

[Read Section 102 →](/congresses/118/bills/s/1101/sections/TI-102.md)

## SEC. 103 Protecting taxpayer privacy.

[Read Section 103 →](/congresses/118/bills/s/1101/sections/TI-103.md)

# TITLE II — Restraints on IRS enforcement

## SEC. 201 Tax gap projection.

[Read Section 201 →](/congresses/118/bills/s/1101/sections/TII-201.md)

## SEC. 202 JCT Report.

[Read Section 202 →](/congresses/118/bills/s/1101/sections/TII-202.md)

## SEC. 203 Restriction on increased enforcement funds.

[Read Section 203 →](/congresses/118/bills/s/1101/sections/TII-203.md)

## SEC. 204 Restriction on increased funding for other specified purposes.

[Read Section 204 →](/congresses/118/bills/s/1101/sections/TII-204.md)

## SEC. 205 Efficient use of existing IRS resources.

[Read Section 205 →](/congresses/118/bills/s/1101/sections/TII-205.md)

## SEC. 206 IRS Fellowship Program.

[Read Section 206 →](/congresses/118/bills/s/1101/sections/TII-206.md)

# TITLE III — Provisions to reduce improper tax payments

## SEC. 301 Findings and purpose.

[Read Section 301 →](/congresses/118/bills/s/1101/sections/TIII-301.md)

## SEC. 302 Improper tax payment defined.

[Read Section 302 →](/congresses/118/bills/s/1101/sections/TIII-302.md)

## SEC. 303 Transparency.

[Read Section 303 →](/congresses/118/bills/s/1101/sections/TIII-303.md)

## SEC. 304 Accountability and coordination.

[Read Section 304 →](/congresses/118/bills/s/1101/sections/TIII-304.md)

## SEC. 305 Policy proposals.

[Read Section 305 →](/congresses/118/bills/s/1101/sections/TIII-305.md)