{
  "legislative_session": "119",
  "identifier": "S 2358",
  "title": "IRS Accountability and Taxpayer Protection Act",
  "from_organization": "~{\"classification\": \"upper\"}",
  "classification": [
    "bill"
  ],
  "subject": [],
  "abstracts": [],
  "other_titles": [
    {
      "note": "",
      "title": "A bill to amend the Internal Revenue Code of 1986 to modify the procedural rules for penalties."
    }
  ],
  "other_identifiers": [
    {
      "identifier": "ocd-bill-us-119-s2358"
    }
  ],
  "actions": [
    {
      "description": "Read twice and referred to the Committee on Finance.",
      "date": "2025-07-21T04:00:00+00:00",
      "organization_id": "~{\"classification\": \"upper\"}",
      "classification": [],
      "related_entities": [],
      "_processing": {
        "log_file_created": "2026-07-22T08:35:10Z"
      }
    },
    {
      "description": "Introduced in Senate",
      "date": "2025-07-21T04:00:00+00:00",
      "organization_id": "~{\"classification\": \"upper\"}",
      "classification": [
        "introduction"
      ],
      "related_entities": [],
      "_processing": {
        "log_file_created": "2026-07-22T08:35:10Z"
      }
    }
  ],
  "sponsorships": [
    {
      "name": "Cynthia M. Lummis",
      "classification": "cosponsor",
      "entity_type": "person",
      "primary": false,
      "person_id": "~{\"name\": \"Cynthia M. Lummis\"}",
      "organization_id": null
    },
    {
      "name": "Thomas Roland Tillis",
      "classification": "cosponsor",
      "entity_type": "person",
      "primary": false,
      "person_id": "~{\"name\": \"Thomas Roland Tillis\"}",
      "organization_id": null
    },
    {
      "name": "Chuck Grassley",
      "classification": "cosponsor",
      "entity_type": "person",
      "primary": false,
      "person_id": "~{\"name\": \"Chuck Grassley\"}",
      "organization_id": null
    },
    {
      "name": "John Barrasso",
      "classification": "cosponsor",
      "entity_type": "person",
      "primary": false,
      "person_id": "~{\"name\": \"John Barrasso\"}",
      "organization_id": null
    },
    {
      "name": "Mike Crapo",
      "classification": "cosponsor",
      "entity_type": "person",
      "primary": false,
      "person_id": "~{\"name\": \"Mike Crapo\"}",
      "organization_id": null
    },
    {
      "name": "James E. Risch",
      "classification": "cosponsor",
      "entity_type": "person",
      "primary": false,
      "person_id": "~{\"name\": \"James E. Risch\"}",
      "organization_id": null
    },
    {
      "name": "Tim Scott",
      "classification": "primary",
      "entity_type": "person",
      "primary": true,
      "person_id": "~{\"name\": \"Tim Scott\"}",
      "organization_id": null
    }
  ],
  "related_bills": [],
  "versions": [
    {
      "note": "Introduced in Senate",
      "links": [
        {
          "url": "https://www.govinfo.gov/content/pkg/BILLS-119s2358is/xml/BILLS-119s2358is.xml",
          "media_type": "text/xml"
        },
        {
          "url": "https://www.govinfo.gov/content/pkg/BILLS-119s2358is/pdf/BILLS-119s2358is.pdf",
          "media_type": "application/pdf"
        }
      ],
      "date": "2025-07-21",
      "classification": ""
    }
  ],
  "documents": [],
  "citations": [],
  "sources": [
    {
      "url": "https://www.govinfo.gov/bulkdata/BILLSTATUS/119/s/BILLSTATUS-119s2358.xml",
      "note": ""
    },
    {
      "url": "https://congress.gov/bill/119th-congress/senate-bill/2358",
      "note": ""
    }
  ],
  "extras": {
    "cosponsor_bioguides": [
      "L000571",
      "T000476",
      "G000386",
      "B001261",
      "C000880",
      "R000584"
    ],
    "sponsor_bioguides": [
      "S001184"
    ]
  },
  "jurisdiction": {
    "id": "ocd-jurisdiction/country:us/government",
    "name": "United States",
    "classification": "country",
    "division_id": "ocd-division/country:us"
  },
  "_processing": {
    "logs_latest_update": "2026-07-22T08:35:10Z",
    "text_extraction_latest_update": "2026-07-22T14:35:26.175125Z"
  }
}