HR 2782119th CongressIntroduced

Small Business Taxpayer Bill of Rights Act of 2025

Introduced: Oct 29, 2025

Economy & Taxes

Standard Summary

Comprehensive overview in 1-2 paragraphs

This legislation establishes comprehensive taxpayer protections specifically for small businesses interacting with the IRS, modifying cost recovery standards, increasing penalties for IRS misconduct, banning ex parte communications, prohibiting new issues on appeal, limiting liens against principal residences, and enhancing dispute resolution procedures while expanding economic hardship considerations for business taxpayers.

Key Points

1Removes net worth limitations for small businesses seeking reimbursement of legal costs in tax disputes by defining eligible small businesses with under $50 million average annual gross receipts.
2Prohibits IRS from raising new issues during appeals processes and mandates independent conferences without compliance personnel unless taxpayer consents to ensure fair proceedings.
3Requires consideration of business viability and economic hardship when enforcing tax liens while increasing civil damages for unauthorized disclosures and reckless IRS conduct against small business taxpayers.

Impact Areas

small business taxpayers with under $50 million annual revenueIRS operations including appeals officers and collection personneltax administration procedures for audits and dispute resolution

Generated by legislative-analysis-core-v3 on Nov 4, 2025