S. 5441

TAS Act

Sponsor: Mike Crapo · 0 cosponsors

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I Tax Administration and Customer Service

II American Citizens Abroad

III Judicial Review

IV Office of the Taxpayer Advocate

V Tax Return Preparers

VI Appeals

VII Whistleblowers

Sec. 702. Exemption from sequestration

(a) In general. Section 255 of the Balanced Budget and Emergency Deficit Control Act of 1985 (2 U.S.C. 905) is amended—

(1) by redesignating subsection (k) as subsection (l); and

(2) by inserting after subsection (j) the following:

Text this section adds to the law

(k) Awards to whistleblowers. An award authorized under section 7623 of the Internal Revenue Code of 1986 shall be exempt from reduction under any order issued under this part.

(b) Applicability. The amendment made by this section shall apply to any sequestration order issued under the Balanced Budget and Emergency Deficit Control Act of 1985 (2 U.S.C. 900 et seq.) after the date of enactment of this Act.

VIII Hostages

IX Small Businesses

X Miscellaneous