Small Business Taxpayer Bill of Rights Act of 2025

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 1386 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 1386 To provide a taxpayer bill of rights for small businesses. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES April 9, 2025 Mr. Cornyn introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To provide a taxpayer bill of rights for small businesses. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE; TABLE OF CONTENTS. (a) Short Title.--This Act may be cited as the ``Small Business Taxpayer Bill of Rights Act of 2025''. (b) Table of Contents.--The table of contents of this Act is as follows: Sec. 1. Short title; table of contents. Sec. 2. Modification of standards for awarding of costs and certain fees. Sec. 3. Civil damages allowed for reckless or intentional disregard of internal revenue laws. Sec. 4. Modifications relating to certain offenses by officers and employe…