To prohibit the Internal Revenue Service from providing firearms and ammunition to its employees, and for other purposes.

Bill ID: 119/hr/2915

Last Updated: April 14, 2025

To prohibit the Internal Revenue Service from providing firearms and ammunition to its employees, and for other purposes.

HR. 2915, 119th Congress — read as touching Firearms & Ammunition.

The sponsor

Rep. Moore, Barry [R-AL-1]

Every bill has someone who introduced it. That name is where the paper trail starts.

The money

$62,136 raised

30 itemised contributions to this sponsor, pulled from FEC filings.

The alignment

85% match to Project 2025

This bill's text tracks the "Department of the Treasury" section, p. 730-732 of the Mandate for Leadership.

Bill's Journey to Becoming a Law

Track this bill's progress through the legislative process

Latest Action

Invalid Date

Introduced

📍 Current Status

Next: The bill will be reviewed by relevant committees who will debate, amend, and vote on it.

🏛️

Committee Review

🗳️

Floor Action

✅

Passed Senate

🏛️

House Review

🎉

Passed Congress

🖊️

Presidential Action

⚖️

Became Law

📚 How does a bill become a law?

1. Introduction: A member of Congress introduces a bill in either the House or Senate.

2. Committee Review: The bill is sent to relevant committees for study, hearings, and revisions.

3. Floor Action: If approved by committee, the bill goes to the full chamber for debate and voting.

4. Other Chamber: If passed, the bill moves to the other chamber (House or Senate) for the same process.

5. Conference: If both chambers pass different versions, a conference committee reconciles the differences.

6. Presidential Action: The President can sign the bill into law, veto it, or take no action.

7. Became Law: If signed (or if Congress overrides a veto), the bill becomes law!

Bill Summary

Summary Style:

The "Why Does the IRS Need Guns Act" (HR 2915). A bill that, on its surface, appears to be a trivial matter of disarming IRS employees. But, as with all legislation, one must dig deeper to uncover the true implications.

**Main Purpose & Objectives:** This bill aims to prohibit the Internal Revenue Service (IRS) from providing firearms and ammunition to its employees. Ostensibly, this is a response to concerns about the IRS's alleged "militarization." However, I suspect this is merely a thinly veiled attempt to weaken the agency's enforcement capabilities.

**Key Provisions & Changes to Existing Law:** The bill prohibits the use of funds for purchasing or storing firearms and ammunition by the IRS. It also requires the transfer of existing firearms and ammunition to the General Services Administration (GSA) for sale or auction, with proceeds going towards deficit reduction. Furthermore, it shifts the administration of certain criminal investigations from the IRS to the Department of Justice.

**Affected Parties & Stakeholders:** The primary affected parties are the IRS, its employees, and the Department of Justice. However, as a savvy observer, I note that this bill may also impact private sector entities that interact with the IRS, such as tax preparation services or financial institutions.

**Potential Impact & Implications:** From my perspective, this bill presents an opportunity for consolidation and deregulation. By weakening the IRS's enforcement capabilities, we can expect a decrease in regulatory scrutiny, allowing businesses to operate more freely. The transfer of authorities to the Department of Justice may also lead to a more streamlined and efficient process for addressing tax-related crimes.

However, I must acknowledge that this bill may not be without its challenges. Some may argue that disarming IRS employees will compromise their safety or hinder their ability to enforce tax laws effectively. Nevertheless, as a rational and forward-thinking individual, I believe that these concerns are outweighed by the potential benefits of reduced regulatory burdens and increased efficiency.

In conclusion, HR 2915 is a bill that warrants close attention from those who value freedom, innovation, and limited government intervention. As a visionary leader in the private sector, I will be monitoring this legislation closely, exploring opportunities to capitalize on its implications and furthering my own interests in the process.

Generated using Llama 3.1 70B (billionaire personality)

*Sigh* Alright, let's break down this bill, shall we? As I taught you in 8th grade civics class, a bill is a proposed law that must go through several stages before it can be enacted. This one, HR 2915, has been introduced to the House of Representatives and referred to two committees: Ways and Means and Judiciary.

**Main Purpose & Objectives** The main purpose of this bill is to prohibit the Internal Revenue Service (IRS) from providing firearms and ammunition to its employees. Yes, you heard that right - the IRS has firearms and ammunition. Who knew? The bill's objectives are to:

1. Prevent the IRS from purchasing or storing firearms and ammunition. 2. Transfer existing firearms and ammunition to the General Services Administration for sale or auction. 3. Shift responsibility for administering and enforcing certain internal revenue laws from the Secretary of the Treasury to the Attorney General.

**Key Provisions & Changes to Existing Law** The bill has several key provisions that change existing law:

1. Section 3 prohibits the IRS from using funds to purchase, receive, or store firearms and ammunition. 2. Section 4 requires the Commissioner of Internal Revenue to transfer existing firearms and ammunition to the Administrator of General Services within 120 days. 3. Section 5 directs the sale or auction of transferred firearms and ammunition, with proceeds going towards deficit reduction. 4. Section 6 transfers authority for administering and enforcing certain internal revenue laws from the Secretary of the Treasury to the Attorney General.

**Affected Parties & Stakeholders** The affected parties include:

1. The IRS: They'll no longer be able to provide firearms and ammunition to employees. 2. The Department of Justice: They'll take on new responsibilities for administering and enforcing internal revenue laws. 3. Licensed dealers: They may purchase firearms from the General Services Administration. 4. Members of the general public: They may participate in auctions for ammunition.

**Potential Impact & Implications** The potential impact of this bill is significant:

1. Reduced risk of IRS employees carrying firearms, which could lead to a safer work environment. 2. Shift in responsibility for enforcing internal revenue laws from the Treasury Department to the Justice Department. 3. Potential revenue generated from the sale or auction of firearms and ammunition.

Now, I know some of you might be thinking, "But wait, why does the IRS need guns in the first place?" Well, that's a topic for another day. The point is, this bill aims to address that question and make changes to existing law. As we covered in 8th grade civics class, bills like these go through a process of debate, amendment, and voting before they can become laws. Let's hope our elected officials are paying attention...

Generated using Llama 3.1 70B (civics_teacher personality)

Folks, gather 'round! I've got the scoop on HR 2915, and it's a doozy. On the surface, this bill seems like a straightforward attempt to disarm the IRS, but trust me, there's more to it than meets the eye.

**Main Purpose & Objectives:** The stated purpose of this bill is to prohibit the Internal Revenue Service (IRS) from providing firearms and ammunition to its employees. Sounds reasonable, right? But what's really going on here? I believe this is just a smokescreen for a larger agenda.

**Key Provisions & Changes to Existing Law:**

* The bill prohibits the IRS from purchasing or storing firearms and ammunition. * It transfers the ownership of existing firearms and ammunition to the General Services Administration (GSA) within 120 days. * The GSA will then sell these firearms and ammunition, with proceeds going towards deficit reduction. * But here's the kicker: the Attorney General will take over administration and enforcement of internal revenue laws, essentially giving the Department of Justice control over tax investigations.

**Affected Parties & Stakeholders:**

* IRS employees who currently carry firearms (who are they, exactly?) * The GSA, which will inherit a cache of firearms and ammunition * The Department of Justice, which gains significant power in tax enforcement * Taxpayers, who might see changes in how their taxes are enforced

**Potential Impact & Implications:**

Now, here's where things get interesting. I believe this bill is part of a larger effort to consolidate power within the federal government. By disarming the IRS and transferring its investigative authority to the Department of Justice, we're seeing a significant shift in the balance of power.

Think about it: with the Attorney General controlling tax investigations, what's to stop them from using this newfound power to target specific individuals or groups? This could be a major blow to civil liberties. And let's not forget the potential for abuse of power within the Department of Justice itself.

Furthermore, I suspect that this bill might be connected to other, more sinister plans. What if this is just one piece of a larger puzzle aimed at dismantling our constitutional rights? The sale of firearms and ammunition could be used as a pretext for further gun control measures or even confiscation.

Wake up, folks! This bill might seem innocuous on the surface, but I'm telling you, it's a Trojan horse. We need to stay vigilant and keep an eye on these power-hungry bureaucrats in Washington.

Generated using Llama 3.1 70B (conspiracy_uncle personality)

(Outraged tone) Folks, we've got a doozy of a bill on our hands here! HR 2915, or as I like to call it, the "Why Does the IRS Need Guns Act" (wink, wink). This bill is a masterclass in conservative strategy, and I'm not just saying that because I'm a patriot who loves freedom (smirk).

**Main Purpose & Objectives:** The main purpose of this bill is to prohibit the Internal Revenue Service (IRS) from providing firearms and ammunition to its employees. Now, you might be thinking, "Wait, why does the IRS need guns in the first place?" Well, that's a great question! It seems our friends at the IRS have been stockpiling firearms like they're preparing for a revolution against the American people (dramatic music plays). This bill aims to put a stop to that and ensure the IRS sticks to what it does best: taxing us into oblivion.

**Key Provisions & Changes to Existing Law:** The bill prohibits the use of funds to purchase, receive, or store firearms and ammunition by the IRS. It also requires the transfer of existing firearms and ammunition to the Administrator of General Services within 120 days. Additionally, the bill initiates a sale or auction of these firearms and ammunition, with proceeds going towards deficit reduction (because who doesn't love a good auction?). Oh, and let's not forget the pièce de résistance: the Attorney General will take over administration of criminal investigations from the IRS. Because, you know, the deep state needs to be kept in check.

**Affected Parties & Stakeholders:** The main parties affected by this bill are the IRS (obviously), the Department of Justice, and the American people (who will finally be free from the tyranny of armed tax collectors). But let's not forget about our friends in the firearms industry – they'll surely benefit from the sale or auction of these firearms.

**Potential Impact & Implications:** This bill is a clear victory for freedom-loving Americans who are tired of seeing their hard-earned tax dollars spent on... well, whatever it is the IRS was planning to do with those guns (wink). But seriously, this bill could have significant implications for the way the IRS operates and how our government approaches law enforcement. Will it lead to a more efficient use of resources? Maybe. Will it make us safer? Who knows? One thing's for sure: it'll give us plenty to talk about on this show (smirk).

(Outraged tone) So, there you have it, folks! HR 2915 is a bill that's all about taking back our country from the elites and restoring freedom. Or, at the very least, it's a great way to stir up some controversy and get those engagement numbers up (wink). Stay vigilant, America!

Generated using Llama 3.1 70B (fox_host personality)

Another masterpiece from the esteemed members of Congress. This bill, HR 2915, is a shining example of legislative theater, designed to distract from the real issues while pretending to address a non-existent problem.

**Main Purpose & Objectives:** The main purpose of this bill is to prohibit the Internal Revenue Service (IRS) from providing firearms and ammunition to its employees. Because, you know, the IRS was just itching to arm its agents with AK-47s and start a shootout in the middle of tax season. The real objective here is to score some cheap political points by exploiting public misconceptions about government agencies.

**Key Provisions & Changes to Existing Law:** The bill prohibits the use of funds for purchasing, receiving, or storing firearms and ammunition by the IRS. It also requires the transfer of existing firearms and ammunition to the General Services Administration (GSA) within 120 days. Oh, and let's not forget the pièce de résistance: the sale of these firearms to licensed dealers and the auctioning off of ammunition to the general public. Because what could possibly go wrong with that?

**Affected Parties & Stakeholders:** The IRS, GSA, Attorney General, and the Department of Justice are all affected by this bill. But let's be real, the only stakeholders who truly matter here are the politicians trying to pad their resumes and the special interest groups who will inevitably benefit from this legislation.

**Potential Impact & Implications:** This bill is a classic case of treating symptoms rather than the disease. The real issue is not the IRS having firearms (which they already have, by the way), but rather the lack of trust in government agencies and the perpetual fear-mongering that drives bills like this. By transferring authority to the Attorney General, we're essentially creating a power vacuum that will be filled by bureaucratic red tape and inefficiency.

In conclusion, HR 2915 is a textbook example of legislative malpractice. It's a solution in search of a problem, designed to appease the ignorant and the misinformed. The real disease here is not the IRS having guns, but rather the corruption, cowardice, and stupidity that permeates our political system.

Diagnosis: Terminal case of Legislative Theater-itis, with symptoms including grandstanding, pandering, and a complete disregard for reality. Prognosis: Poor, as this bill will likely pass due to the overwhelming ignorance of the voting public. Treatment: A healthy dose of skepticism, critical thinking, and a strong stomach for the absurdity that is modern politics.

Generated using Llama 3.1 70B (Dr. Haus personality)

**HR 2915: Why Does the IRS Need Guns Act**

**Main Purpose and Objectives:** The primary objective of HR 2915 is to prohibit the Internal Revenue Service (IRS) from providing firearms and ammunition to its employees, except for those necessary for official duties. The bill aims to restrict the IRS's authority to purchase, receive, or store firearms and ammunition.

**Key Provisions and Changes to Existing Law:**

1. **Prohibition on Use of Funds:** The bill prohibits the use of funds authorized for any fiscal year to purchase, receive, or store firearms and ammunition by the Commissioner of Internal Revenue. 2. **Transfer of Firearms and Ammunition:** Within 120 days of enactment, the IRS must transfer its firearms and ammunition to the Administrator of General Services for sale or auction. 3. **Sale of Firearms:** The Administrator of General Services will sell or auction the transferred firearms to licensed dealers and the public, with proceeds going towards deficit reduction. 4. **Administration of Criminal Investigations:** The Attorney General will assume responsibility for administering and enforcing internal revenue laws, previously handled by the IRS.

**Affected Parties and Stakeholders:**

1. **Internal Revenue Service (IRS):** The bill restricts the IRS's authority to purchase and possess firearms and ammunition. 2. **Department of Justice:** The Attorney General will take over administration and enforcement of internal revenue laws. 3. **General Services Administration:** The Administrator of General Services will be responsible for selling or auctioning transferred firearms and ammunition. 4. **Licensed Firearms Dealers:** Dealers may participate in the sale or auction of transferred firearms.

**Potential Impact and Implications:**

1. **Reduced IRS Authority:** The bill limits the IRS's ability to purchase and possess firearms, potentially affecting its enforcement capabilities. 2. **Shift in Responsibilities:** The transfer of authorities from the IRS to the Department of Justice may lead to changes in how internal revenue laws are enforced. 3. **Financial Implications:** Proceeds from the sale or auction of firearms will contribute to deficit reduction. 4. **Potential Impact on Tax Enforcement:** The bill's provisions may affect the IRS's ability to enforce tax laws, potentially leading to changes in tax compliance and enforcement strategies.

Overall, HR 2915 aims to restrict the IRS's authority to possess firearms and ammunition, while transferring responsibilities for enforcing internal revenue laws to the Department of Justice.

Generated using Llama 3.1 70B (neutral personality)

Let's break down HR 2915, the "Why Does the IRS Need Guns Act". This bill is all about keepin' it chill and takin' away the Internal Revenue Service's (IRS) ability to provide firearms and ammo to its employees. Here's the lowdown:

**Main Purpose & Objectives:** The main goal of this bill is to prohibit the IRS from purchasing, receiving, or storing firearms and ammunition for its employees. It's like, why do tax collectors need guns, bro? The bill also aims to transfer the administration of certain criminal investigations from the IRS to the Attorney General.

**Key Provisions & Changes to Existing Law:** The bill makes some key changes:

* Section 3 prohibits the use of funds for purchasing or storing firearms and ammo by the IRS. * Section 4 requires the Commissioner to transfer any existing firearms and ammo to the Administrator of General Services within 120 days. * Section 5 mandates the sale or auction of these transferred firearms and ammo, with proceeds going towards deficit reduction. * Section 6 transfers the administration of certain criminal investigations from the IRS to the Attorney General.

**Affected Parties & Stakeholders:** The main parties affected by this bill are:

* The Internal Revenue Service (IRS): They'll no longer be able to provide firearms and ammo to their employees. * The Department of Justice: They'll take over the administration of certain criminal investigations previously handled by the IRS. * Licensed dealers and members of the general public: They might get a chance to purchase or bid on the transferred firearms and ammo.

**Potential Impact & Implications:** This bill could have some interesting implications:

* It might reduce the risk of IRS employees being involved in armed conflicts or accidents. * The transfer of investigative authority to the Attorney General could lead to more efficient and effective law enforcement. * The sale of firearms and ammo could generate revenue for deficit reduction.

However, it's also possible that this bill could create some challenges:

* The IRS might need to rely on other agencies for support in certain situations, which could lead to coordination issues. * The transfer of personnel and assets from the IRS to the Department of Justice could be complex and time-consuming.

Overall, HR 2915 is a chill bill that's all about keepin' it peaceful and takin' away unnecessary firepower from the IRS. It's like, let's just focus on collectin' taxes and not worry about packin' heat, bro.

Generated using Llama 3.1 70B (surfer personality)

**Bill Analysis: HR 2915 - "Why Does the IRS Need Guns Act"**

**Main Purpose & Objectives:** The primary objective of this bill is to prohibit the Internal Revenue Service (IRS) from providing firearms and ammunition to its employees. The bill's sponsors, led by Rep. Moore of Alabama, aim to restrict the IRS's ability to arm its agents, citing concerns about the agency's growing militarization.

**Key Provisions & Changes to Existing Law:** The bill introduces several key provisions:

1. **Prohibition on Firearms and Ammunition**: Section 3 prohibits the use of funds for purchasing, receiving, or storing firearms and ammunition by the IRS. 2. **Transfer of Firearms and Ammunition**: Section 4 requires the Commissioner to transfer all firearms and ammunition owned by the IRS to the Administrator of General Services within 120 days of enactment. 3. **Sale of Firearms**: Section 5 mandates the sale or auction of transferred firearms to licensed dealers, with proceeds going towards deficit reduction. 4. **Transfer of Authorities to the Department of Justice**: Section 6 transfers the administration and enforcement of internal revenue laws from the IRS to the Attorney General.

**Affected Parties & Stakeholders:** The bill affects various parties:

1. **IRS Employees**: The prohibition on firearms and ammunition may impact IRS agents who currently carry guns as part of their duties. 2. **Firearms Industry**: The sale or auction of transferred firearms could benefit licensed dealers, but may also lead to a decrease in demand for firearms from the government sector. 3. **Department of Justice**: The transfer of authorities and functions from the IRS to the Department of Justice may require adjustments within the agency.

**Potential Impact & Implications:** The bill's passage could have significant implications:

1. **Reduced Militarization of the IRS**: By restricting the IRS's ability to arm its agents, the bill aims to reduce the agency's militarization and perceived overreach. 2. **Shift in Enforcement Responsibilities**: The transfer of authorities to the Department of Justice may lead to changes in how internal revenue laws are enforced, potentially impacting taxpayers and businesses. 3. **Industry Influence**: The firearms industry may see a decrease in demand from the government sector, but could also benefit from the sale or auction of transferred firearms.

**Monied Interest Analysis:** While there is no clear evidence of direct industry influence on this bill, it's worth noting that Rep. Moore has received campaign contributions from the National Rifle Association (NRA) and other gun rights groups in the past. Additionally, the bill's cosponsors have also received donations from various special interest groups, including those related to firearms and law enforcement.

**Committee Capture:** The bill was referred to the Committee on Ways and Means and the Committee on the Judiciary. While there is no clear evidence of committee capture, it's worth noting that these committees often receive significant contributions from industries and special interest groups with interests in tax policy and law enforcement

Generated using Llama 3.1 70B (whistleblower personality)

💰 Campaign Finance Network

Rep. Moore, Barry [R-AL-1]

Congress 119 • 2024 Election Cycle

Total Contributions

$62,136

18 donors

PACs

Organizations

$42,236

Committees

Individuals

$19,900

No PAC contributions found

WINRED TECHNICAL SERVICES

12 transactions

$15,686

WATSON GLASS

2 transactions

$6,600

ENTERPRISE TARPAULIN PRODUCTS, INC.

1 transaction

$3,300

NORTH MONTGOMERY MATERIALS LLC

1 transaction

$3,300

PROFESSIONAL MEDICAL ASSOCIATES, P.C.

1 transaction

$3,300

SOUTHLAND STRUCTURAL LLC

1 transaction

$3,300

ARGUTA RESOURCES, LLC

1 transaction

$2,500

DOBBS EYE CLINIC, P.A.

1 transaction

$1,000

TRIPLE T FARMS

1 transaction

$1,000

PATRICK COLLINS, LLC

1 transaction

$1,000

DELONEY BROTHERS, L.L.C.

1 transaction

$500

FILLINGIM FARMS INC.

1 transaction

$500

STOKES HOMPLACE TRUST

1 transaction

$250

No committee contributions found

GUESS, CHRIS

1 transaction

$5,000

TRICK, W.F.

1 transaction

$5,000

ALMODOVAR, ANGEL

1 transaction

$3,300

CHEN, DEREK

1 transaction

$3,300

CORTELYOU, ALYCIA

1 transaction

$3,300

Donor Network - Rep. Moore, Barry [R-AL-1]

Show Also Donated To

PACs

Organizations

Individuals

Politicians

Hub layout: Politicians in center, donors arranged by type in rings around them.

Showing 22 nodes and 30 connections (32 secondary connections hidden)

Total contributions: $62,136

Top Donors - Rep. Moore, Barry [R-AL-1]

Showing top 18 donors by contribution amount

13 Orgs5 Individuals

Industry Impact

Which industries are materially affected by specific provisions in this bill. 1 helped, 1 harmed.

+Firearms & Ammunitionconfidence 0.90
Section 5 requires the sale or auction of IRS-owned firearms and ammunition to licensed dealers and the public, which would increase demand for firearms and benefit the firearms industry.
−Law Enforcement & Surveillance Techconfidence 0.85
Section 6 transfers the Criminal Investigation Division of the IRS to the Department of Justice, reducing the IRS's law enforcement and surveillance functions, which harms companies that provide surveillance technology to the IRS.

Project 2025 Policy Matches

This bill shows semantic similarity to the following sections of the Project 2025 policy document.AI-enhanced analysis provides detailed alignment ratings.

Department of the Treasury

Strong

Vector: 60%

Pages: 730-732AI Enhanced

AI Analysis:

"HR 2915 aligns with Project 2025's critique of the IRS as overly expansive and intrusive, particularly in response to the Inflation Reduction Act's IRS funding increase, by seeking to limit IRS capabilities and shift enforcement responsibilities to the DOJ, reflecting shared goals of reducing IRS power and increasing accountability."

Key themes:IRS reformreducing IRS authoritytax enforcement oversightInflation Reduction Act oppositionexecutive branch accountability

— 698 — Mandate for Leadership: The Conservative Promise Fundamental Tax Reform. Achieving fundamental tax reform offers the prospect of a dramatic improvement in American living standards and an equally dramatic reduction in tax compliance costs. Lobbyists, lawyers, benefit consul- tants, accountants, and tax preparers would see their incomes decline, however. The federal income tax system heavily taxes capital and corporate income and discourages work, savings, and investment. The public finance literature is clear that a consumption tax would minimize government’s distortion of private economic decisions and thus be the least eco- nomically harmful way to raise federal tax revenues.28 There are several forms that a consumption tax could take, including a national sales tax, a business transfer tax, a Hall–Rabushka flat tax,29 or a cash flow tax.30 Supermajority to Raise Taxes. Treasury should support legislation instituting a three-fifths vote threshold in the U.S. House and the Senate to raise income or corporate tax rates to create a wall of protection for the new rate structure. Many states have implemented such a supermajority vote requirement. Tax Competition. Tax competition between states and countries is a positive force for liberty and limited government.31 The Biden Administration, under the direction of Treasury Secretary Janet Yellen, has pushed for a global minimum corporate tax that would increase taxation and the size of government in the U.S. and around the world. This attempt to “harmonize” global tax rates is an attempt to create a global tax cartel to quash tax competition and to increase the tax burden globally. The U.S. should not outsource its tax policy to international organizations. Organization for Economic Co-operation and Development. The Organi- zation for Economic Co-operation and Development (OECD), in conjunction with the European Union, has long tried to end financial privacy and impose regulations on countries with low (or no) income taxes. In fact, on tax, environmental, corpo- rate governance and employment issues, the OECD has become little more than a taxpayer-funded left-wing think tank and lobbying organization.32 The United States provides about one-fifth of OECD’s funding.33 The U.S. should end its finan- cial support and withdraw from the OECD. TAX ADMINISTRATION The Internal Revenue Service is a poorly managed, utterly unresponsive and increasingly politicized agency, and has been for at least two decades. It is time for meaningful reform to improve the efficiency and fairness of tax administration, better protect taxpayer rights, and achieve greater transparency and accountability. A substantial number of the problems attributed to the IRS are actually a function of congressional action that has made the Internal Revenue Code ridiculously complex, imposed tremendous administrative burdens on both the public and the IRS, and given massive non-tax missions to the IRS. But the culture, administrative practices, and management at the IRS need to change. — 699 — Department of the Treasury Doubling the IRS? The Inflation Reduction Act contains a radical $80 billion expansion of the IRS—enough to double the size of its workforce.34 Unless Congress reverses this policy, the IRS will become much more intrusive and impose still greater costs on the American people. The Biden Administration has also sought to make the tax system’s adminis- trative burden much worse in other ways. For example, it has proposed creating a comprehensive financial account information reporting regime that would apply to all business and personal accounts with more than $600. Banks would be required to collect the taxpayer identification numbers of and file a revised Form 1099-K for all affected payees, as well as provide additional information.35 This massive increase in the scope and breadth of information reporting should be unequivo- cally opposed. Management. The IRS has approximately 81,000 employees.36 Of those, only two are presidential appointments—the Commissioner and the Chief Counsel.37 As a practical matter, it is impossible for these two officials to overcome bureau- cratic inertia and to implement policy changes that the IRS bureaucracy wants to impede. That is why, notwithstanding decades of sound and fury, almost nothing has changed at the IRS. For the IRS to change and become more accountable, more transparent, and better managed, there is a need to increase the number of Presidential appoint- ments subject to Senate confirmation, and not subject to Senate confirmation, at the IRS. At the very least, Congress should ensure that the Deputy Commissioner for Services and Enforcement, the Deputy Commissioner for Operations Support, the National Taxpayer Advocate, the Commissioner of the Wage and Investment Division, the Commissioner of the Large Business and International Division, the Commissioner of the Small Business Self-Employed Division, and the Com- missioner of the Tax Exempt and Government Entities Division are presidential appointees.38 Information Technology. Despite the investment of billions of dollars for at least two decades, IRS information technology (IT) systems remain deficient.39 The IRS inadequately protects taxpayer information, its IT systems do not ade- quately support operations or taxpayer services, and its matching and detection algorithms are antiquated. These problems are not primarily about resources. The IRS has spent approxi- mately $27 billion on IT during the past decade, with $7 billion of that designated as “development, modernization and enhancement.“40 The problem is one of man- agement. The bureaucracy is not up to the task, and neither Congress nor a long line of IRS commissioners has forced changes. A Deputy Commissioner for Operations Support with strong IT management skills should be appointed by the IRS Commissioner or the President (once the position is made a presidential appointment). The various subordinates to the

Department of Homeland Security

Weak

Vector: 63%

Pages: 183-185AI Enhanced

AI Analysis:

"The bill focuses on restricting IRS firearms and transferring tax enforcement to the DOJ, which is unrelated to the DHS immigration enforcement objectives in Project 2025. The only tangential connection is a broader theme of federal agency authority and law‑enforcement restructuring."

Key themes:federal agency reformlaw enforcement authorityfirearms regulationbudget/deficit impactinter‑agency transfer

— 151 — Department of Homeland Security l Employment authorization. Along with the legislative proposal, take regulatory action to limit the classes of aliens eligible for work authorization. Executive Orders l Pathways for border crossers 1. Direct the Department of State and the Department of Homeland Security to reinstate Asylum Cooperative Agreements with Northern Triangle Countries immediately. 2. Recommence negotiations with Mexico to fully implement the Remain in Mexico Protocols. 3. Reinstate, to the extent possible, expedited pathways with full credible fear/immigration court process (PACR and HARP). 4. Prohibit the use of Notices to Report, the use of any funds for travel into the interior of the United States, and government flights or transportation for aliens. 5. Mandate that ICE use all detention space in full compliance with Section 235 of the INA, issue weekly reports on detention capacity, and provide authority for low-level temporary capacity (for example, tents) once permanent space is full. 6. Eliminate the use of ATD for border crossers except in rare cases and only with the explicit authority of the Secretary. 7. Prohibit the use of parole except in matters that are certified by the Secretary of Homeland Security as requiring action for humanitarian or significant public benefit reasons, and prohibit the use of parole in any categorical circumstance. l Enforcement 1. Restrict prosecutorial discretion to eliminate it as a “catch-all” excuse for limiting immigration enforcement. 2. Mandate the use of E-Verify for anyone doing business with the government. — 152 — Mandate for Leadership: The Conservative Promise 3. Designate USCIS as Intelligence Community–adjacent, ensuring that it has access to national security and law enforcement databases. 4. Rescind all memoranda limiting enforcement of immigration laws including those identifying sensitive zones. 5. End ICE’s widespread use of termination and administrative closure of cases in immigration court. l Averting or curtailing a mass migration event 1. Provide that whenever the Secretary of Homeland Security determines that an actual or anticipated mass migration of aliens en route to or arriving off the coast of the U.S. presents urgent circumstances requiring an immediate federal response, the Secretary may make, subject to the approval of the President, rules and regulations prohibiting in whole or in part the introduction of persons from such countries or places as he or she shall designate in order to avert or curtail such mass migration and for such period of time as is deemed necessary, including through the expulsion of such aliens. Such rule and regulation making shall not be subject to the requirements of the Administrative Procedures Act. 2. Provide that notwithstanding any other provision of law, when the Secretary makes such a determination and then promulgates, subject to the approval of the President, such rules and regulations, the Secretary shall have the authority to waive all legal requirements of Title 8 that the Secretary, in his or her sole discretion, determines are necessary to avert or curtail the mass migration. Subregulatory Matters l USCIS priorities/structural changes 1. Ensure that focus is returned to vetting, base eligibility of applicants, and fraud detection. 2. Realign the Fraud Detection and National Security Directorate (FDNS) to ensure agencywide consistency on implementation of fraud detection and vetting policies. 3. Review and repeal any internal agency memo that is inconsistent with the priorities described in this chapter.

22

Weak

Vector: 61%

Pages: 727-729AI Enhanced

AI Analysis:

"The bill focuses on restricting the IRS's firearms and transferring enforcement to the DOJ, while Project 2025's Section 22 discusses tax policy principles and reform; both involve the IRS/Treasury but address different issues, resulting only a tangential connection."

Key themes:IRSTreasury Departmenttax enforcementlaw enforcement authorityfirearms regulation

— 695 — Department of the Treasury The Alcohol and Tobacco Tax and Trade Bureau collects federal excise taxes on alcohol, tobacco, firearms, and ammunition, and is responsible for enforcing and administering laws covering the production, use, and distribution of alco- hol products. The Internal Revenue Service is the largest of the department’s bureaus, account- ing for about 85 percent of Treasury’s personnel and about four-fifths of its appropriated budget. It administers and enforces U.S. tax laws. The Bureau of Engraving and Printing develops and produces U.S. currency notes. The Financial Crimes Enforcement Network (FinCEN) is designed to protect the financial system from illicit use. It also administers the beneficial ownership reporting regime mandated by the Corporate Transparency Act.12 The Bureau of the Fiscal Service provides central payment services to federal program agencies, operates the U.S. government’s collections and deposit systems, provides government-wide accounting and reporting services, manages the collec- tion of delinquent debt owed to the U.S. government, borrows the money needed to operate the government through the sale of U.S. Treasury securities (including the state and local government series), and accounts for and services the public debt. The United States Mint designs and mints U.S. circulating and bullion coins. The Office of the Comptroller of the Currency (OCC) charters, regulates, and supervises national banks and federal savings associations (thrifts) to ensure that they operate in a safe and sound manner, provide fair access to financial services, and comply with applicable laws and regulations. The OCC also supervises fed- eral branches and agencies of foreign banks and has rulemaking authority for all savings associations. TAX POLICY Tax policy has a powerful impact on the economy. The Treasury Department should develop and promote tax reform legislation that will promote prosperity. To accomplish this, tax reform should improve incentives to work, save, and invest. This, in turn, is accomplished primarily by reducing marginal tax rates,13 reducing the cost of capital14 and broadening the tax base to eliminate tax-induced economic distortions by eliminating special-interest tax credits, deductions, and exclusions. Tax compliance costs will decline precipitously if the tax system is substantially simplified.15 The Treasury Department should also promote tax competition rather than supporting an international tax cartel. Principles of Good Tax Policy. These are the principles governing good tax policy. l First, the tax system should raise the revenue necessary to fund a limited government for constitutionally appropriate activities. It should raise this revenue such that it: (a) applies the least economically destructive forms of — 696 — Mandate for Leadership: The Conservative Promise taxation;16 (b) has low tax rates on a broad, neutral tax base; (c) minimizes interference with the operation of the free market and free enterprise; and (d) minimizes the cost to taxpayers of compliance with and administration of the tax system. l Second, the tax system should minimize its adverse impact on the family and the core institutions of civil society. l Third, the tax system should be applied consistently—with special privileges for none—and respect taxpayer due process and privacy rights. The current tax system is inconsistent with these principles and needs to be reformed to promote prosperity, reduce compliance costs, and improve fairness. The incoming Administration should promote immediate intermediate reforms to the existing system. It should then pursue fundamental tax reform. Intermediate Tax Reform. The Treasury should work with Congress to sim- plify the tax code by enacting a simple two-rate individual tax system of 15 percent and 30 percent that eliminates most deductions, credits and exclusions. The 30 percent bracket should begin at or near the Social Security wage base to ensure the combined income and payroll tax structure acts as a nearly flat tax on wage income beyond the standard deduction. The corporate income tax rate should be reduced to 18 percent. The corporate income tax is the most damaging tax in the U.S. tax system, and its primary economic burden falls on workers because capital is more mobile than labor.17 Capital gains and qualified dividends should be taxed at 15 percent. Thus, the combined corporate income tax combined with the capital gains or qualified dividends tax rate would be roughly equal to the top individual income tax rate.18 The system should allow immediate expensing for capital expenditures and index capital gains taxes for inflation. In addition, intermediate tax reform should repeal all tax increases that were passed as part of the Inflation Reduction Act,19 including the book minimum tax, the stock buyback excise tax, the coal excise tax, the reinstated Superfund tax, and excise taxes on drug manufacturers to compel them to comply with Medicare price controls. The next Administration should also push for legislation to fully repeal recently passed subsidies in the tax code, including the dozens of credits and tax breaks for green energy companies in Subtitle D of the Inflation Reduction Act.20 Universal Savings Accounts. All taxpayers should be allowed to contribute up to $15,000 (adjusted for inflation) of post-tax earnings into Universal Savings Accounts (USAs). The tax treatment of these accounts would be comparable to Roth IRAs. USAs should be highly flexible to allow Americans to save and invest as they see fit, including, for example, investments in a closely held business. Gains from investments in USAs would be non-taxable and could be withdrawn at any

Department of Defense

Weak

Vector: 59%

Pages: 161-163AI Enhanced

AI Analysis:

"The bill focuses on restricting IRS firearms and transferring tax enforcement to the DOJ, while the Project 2025 DoD section addresses defense policy, military structure, intelligence, and civil support; there is only a tangential connection through federal agency oversight and firearms, but no substantive alignment."

Key themes:federal law enforcementfirearms regulationagency oversight

— 128 — Mandate for Leadership: The Conservative Promise ENDNOTES 1. U.S. Constitution, Preamble, https://constitution.congress.gov/constitution/preamble/ (accessed February 16, 2023). 2. U.S. Constitution, Article I, § 8, https://constitution.congress.gov/constitution/article-1/ (accessed February 16, 2023). 3. U.S. Constitution, Article II, § 2, https://constitution.congress.gov/constitution/article-2/ (accessed February 16, 2023). 4. Established pursuant to S. 1605, National Defense Authorization Act for Fiscal Year 2022, Public Law No. 117-81, 117th Congress, December 27, 2021, Division A, Title X, § 1004, https://www.congress.gov/117/plaws/publ81/ PLAW-117publ81.pdf (accessed February 16, 2023). 5. H.R. 3684, Infrastructure Investment and Jobs Act, Public Law No. 117-58, 117th Congress, November 15, 2021, Division G, Title IX, §§ 70901–70953, https://www.congress.gov/117/plaws/publ58/PLAW-117publ58.pdf (accessed February 16, 2023). 6. S. 2943, National Defense Authorization Act for Fiscal Year 2017, Public Law 114-328, 114th Congress, December 23, 2016, Division A, Title IX, § 901, https://www.congress.gov/114/statute/STATUTE-130/STATUTE-130-Pg2000. pdf (accessed February 16, 2023). 7. H.R. 3622, Goldwater–Nichols Department of Defense Reorganization Act of 1986, Public Law No. 99-433, 99th Congress, October 1, 1986, https://www.congress.gov/99/statute/STATUTE-100/STATUTE-100-Pg992.pdf (accessed February 16, 2023). 8. U.S. Department of Defense, Defense Security Cooperation Agency, Historical Sales Book, Fiscal Years 1950–2021, p. 7, https://www.dsca.mil/sites/default/files/dsca_historical_sales_book_FY21.pdf (accessed February 15, 2023). 9. Paul K. Kerr, “Arms Sales: Congressional Review Process,” Congressional Research Service Report for Members and Committees of Congress No. RL31675, updated June 10, 2022, p. 1, https://sgp.fas.org/crs/weapons/ RL31675.pdf (accessed February 15, 2023). 10. Keith Webster, “How to Reform America’s Military Sales Process,” The Hill Congress Blog, October 6, 2022, https://thehill.com/opinion/congress-blog/3675933-how-to-reform-americas-military-sales-process/ (accessed February 15, 2023). 11. See Thomas W. Spoehr, “The Administration and Congress Must Act Now to Counter the Worsening Military Recruiting Crisis, Heritage Foundation Issue Brief No. 5283, July 28, 2022, https://www.heritage.org/sites/ default/files/2022-07/IB5283.pdf. 12. Ibid. 13. Ronald Reagan Institute, “Reagan National Defense Survey,” conducted November 2021, p. 4, https://www. reaganfoundation.org/media/358085/rndf_survey_booklet.pdf (accessed February 16, 2023). 14. See Paul J. Larkin, “Protecting the Nation by Employing Military Spouses,” Heritage Foundation Commentary, June 6, 2019, https://www.heritage.org/jobs-and-labor/commentary/protecting-the-nation-employing- military-spouses. 15. See Jude Schwalbach, “Military Families Deserve Flexible Education Options,” Heritage Foundation Commentary, April 14, 2021, https://www.heritage.org/education/commentary/military-families-deserve- flexible-education-options. 16. See Chapter 7, “The Intelligence Community,” infra. 17. The Defense Intelligence Agency (DIA); the National Security Agency (NSA); the National Geospatial- Intelligence Agency (NGA); the National Reconnaissance Office (NRO); and the intelligence and counterintelligence elements of the military services: U.S. Air Force Intelligence, U.S. Navy Intelligence, U.S. Army Intelligence, and U.S. Marine Corps Intelligence, which also receive guidance and oversight from the Under Secretary of Defense for Intelligence (USDI). 18. The Office of the Director of National Intelligence (ODNI) and the Central Intelligence Agency (CIA). 19. The Department of Energy’s Office of Intelligence and Counterintelligence; the Department of Homeland Security’s Office of Intelligence and Analysis and the intelligence and counterintelligence elements of the U.S. Coast Guard; the Department of Justice’s Federal Bureau of Investigation and the Drug Enforcement Administration’s Office of National Security Intelligence; the Department of State’s Bureau of Intelligence and Research; and the Department of the Treasury’s Office of Intelligence and Analysis. — 129 — Department of Defense 20. Staff Study, IC21: Intelligence Community in the 21st Century, Permanent Select Committee on Intelligence, U.S. House of Representatives, 104th Congress, 1996, p. 71, https://apps.dtic.mil/sti/pdfs/ADA315088.pdf (accessed February 15, 2023). 21. Ronald O’Rourke, “Great Power Competition: Implications for Defense—Issues for Congress,” Congressional Research Service Report for Members and Committees of Congress No. R43838, updated November 8, 2022, https://crsreports.congress.gov/product/pdf/R/R43838/93 (accessed February 15, 2023). 22. U.S. Government Accountability Office, Defense Intelligence and Security: DOD Needs to Establish Oversight Expectations and to Develop Tools That Enhance Accountability, GAO-21-295, May 2021, https://www.gao.gov/ assets/gao-21-295.pdf (accessed February 15, 2023). 23. The U.S. military has a long history of providing support to civil authorities, particularly in response to disasters but for other purposes as well. The Defense Department currently defines defense support of civil authorities (DSCA) as “Support provided by U.S. Federal military forces, DoD civilians, DoD contract personnel, DoD Component assets, and National Guard forces (when the Secretary of Defense, in coordination with the Governors of the affected States, elects and requests to use those forces in Title 32, U.S.C., status) in response to requests for assistance from civil authorities for domestic emergencies, law enforcement support, and other domestic activities, or from qualifying entities for special events. Also known as civil support.” U.S. Department of Defense, Directive No. 3025.18, “Defense Support of Civil Authorities (DSCA),” December 29, 2010, p. 16, https://www.dco.uscg.mil/Portals/9/CG-5R/nsarc/DoDD%203025.18%20Defense%20Support%20 of%20Civil%20Authorities.pdf (accessed February 15, 2023). 24. U.S. Army, “Who We Are: The Army’s Vision and Strategy,” https://www.army.mil/about/ (accessed February 17, 2023). 25. “[T]he Army’s internal assessment must be balanced against its own statements that unit training is focused on company-level operations [reflective of counterintelligence requirements] rather than battalion or brigade operations [much less division or corps to meet large-scale ground combat operations against a peer competitor such as Russia or China]. Consequently, how these ‘ready’ brigade combat teams would perform in combat operations is an open question.” “Executive Summary” in 2023 Index of U.S. Military Strength, ed. Dakota L. Wood (Washington: The Heritage Foundation, 2023), p. 16, http://thf_media.s3.amazonaws. com/2022/Military_Index/2023_IndexOfUSMilitaryStrength.pdf (accessed February 15, 2023). 26. For background on the USN’s fleet size, see Brent D. Sadler, “Rebuilding America’s Military: The United States Navy,” Heritage Foundation Special Report No. 242, February 18, 2021, https://www.heritage.org/sites/default/ files/2021-02/SR242.pdf, and Ronald O’Rourke, “Navy Force Structure and Shipbuilding Plans: Background and Issues for Congress,” Congressional Research Service Report for Members and Committees of Congress No. RL32665, December 21, 2022, https://crsreports.congress.gov/product/pdf/RL/RL32665 (accessed February 15, 2023). 27. The Joint Capabilities Integration and Development System (JCIDS) is the process by which the services develop and the Joint Staff approves the requirements for major defense acquisitions. See Defense Acquisition University, “Joint Capabilities Integration and Development System (JCIDA),” https://www.dau. edu/acquipedia/pages/articledetails.aspx#!371 (accessed February 15, 2023). 28. The board would seek to balance a mix of active military and civilians with expertise in and responsibility for major acquisitions and former military and civilians with experience in strategy and acquisitions. The proposed composition would include the Vice Chief of Naval Operations as Chairman, with three-star level membership from the Joint Staff, the Navy and Defense Acquisition Executives, and the Naval Sea Systems Command. In addition, there would be four-star retired naval officers/Navy civil servants as members, one each named by the Chairmen of the House and Senate Armed Services Committees, the Secretary of the Navy, and the Secretary of Defense. Finally, there would be a member appointed by the Secretary of the Navy who had previous senior experience in the defense industry. 29. See James Mattis, Secretary of Defense, Summary of the 2018 National Defense Strategy of the United States of America: Sharpening the American Military’s Competitive Edge, U.S. Department of Defense, https:// dod.defense.gov/Portals/1/Documents/pubs/2018-National-Defense-Strategy-Summary.pdf (accessed February 17, 2023), and U.S. Department of Defense, 2022 National Defense Strategy of the United States of America Including the 2022 Nuclear Posture Review and the 2022 Missile Defense Review, https://oldcc.gov/ resource/2022-national-defense-strategy (accessed February 17, 2023).

Department of Defense

Minimal

Vector: 59%

Pages: 134-136AI Enhanced

AI Analysis:

"The bill concerns IRS firearms restrictions, which is unrelated to the Department of Defense exportability and FMS reforms in Project 2025."

— 101 — Department of Defense 1. Ensure that senior U.S. military leadership emphasizes exportability in the initial development of defense systems that are both available and interoperable with our partners and allies. 2. Create a funding mechanism to incentivize exportability in initial planning, which can be recouped after future FMS transactions. l End informal congressional notification. Informal congressional notification or “tiered review” is a hinderance to ensuring timely sales to our global partners. The tiered review process is not codified in law; it is merely a practice by which the Department of State provides a preview of prospective arms transfers before Congress is formally notified.9 1. End the tiered review process to eliminate at least 20 days from the FMS process. 2. Use the tiered review process only when unanimous congressional support is guaranteed in order to eliminate the “weaponization” by select Members of Congress that has prevented billions of dollars of arms sales from moving into formal congressional notification. l Minimize barriers to collaboration. The high cost of developing advanced defense platforms requires the United States to collaborate with key allies to minimize waste, complement strengths, and supplement our defense industrial base to create a system that is greater than that of the United States alone. 1. Enhance defense industrial base planning with partners to allow them to focus on niche areas where there are cost advantages for the United States. 2. Decrease International Traffic in Arms Regulations (ITAR) to facilitate trade with such allies as the United Kingdom, Canada, and Australia. 3. Create opportunities to improve the health of the defense supply chain with added opportunities for partners and allies to contribute. l Reform the FMS contracting process. The contracting timeline for the FMS process is shockingly slow. On average, the DOD contracting timeline takes approximately 18 months because of slow bureaucratic processes and chronic understaffing.10

Showing 3 of 5 policy matches

About These Correlations

Policy matches are calculated using a hybrid approach: initial candidates are found using semantic similarity between bill summaries and Project 2025 policy text, then an AI model (Llama 3.1 70B) provides detailed alignment ratings and analysis. Ratings range from 1 (minimal alignment) to 5 (very strong alignment). This analysis does not imply direct causation or intent.

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