Senator Bernie Moreno (R-OH) introduced a new bill to fund President Donald Trump’s External Revenue Service by reallocating funds previously allocated under Joe Biden’s Inflation Reduction Act to the IRS. President Trump’s External Revenue Service would collect tariffs, duties, and revenues from foreign nations.
Introduce legislation to fund an External Revenue Service that collects tariffs, duties, and revenues from foreign nations by reallocating funds previously allocated to the IRS under the Inflation Reduction Act.
Occurrences
This bill rescinds unobligated funds ... to the Internal Revenue Service ... Finally, the bill expresses the sense of Congress that the rescinded unobligated funds ... should be appropriated for the establishment and administration of an External Revenue Service.
S. 175. A bill to rescind the unobligated balances of amounts appropriated for Internal Revenue Service enhancements and use such funding for an External Revenue Service; to the Committee on Finance.
A BILL To rescind the unobligated balances of amounts appropriated for Internal Revenue Service enhancements and use such funding for an External Revenue Service.
Evidence
WASHINGTON- Yesterday, Senator Bernie Moreno (R-OH) introduced a new bill to fund President Donald Trump’s External Revenue Service by reallocating funds previously allocated under Joe Biden’s Inflation Reduction Act to the IRS. President Trump’s External Revenue Service would collect tariffs, duties, and revenues from foreign nations.
S. 175. A bill to rescind the unobligated balances of amounts appropriated for Internal Revenue Service enhancements and use such funding for an External Revenue Service; to the Committee on Finance.
By Mr. MORENO: S. 175. A bill to rescind the unobligated balances of amounts appropriated for Internal Revenue Service enhancements and use such funding for an External Revenue Service; to the Committee on Finance.
Sponsor: Sen. Moreno, Bernie [R-OH] (Introduced 01/21/2025) ... Latest Action: Senate - 01/21/2025 Read twice and referred to the Committee on Finance. ... This bill rescinds unobligated funds ... to the Internal Revenue Service ... Finally, the bill expresses the sense of Congress that the rescinded unobligated funds ... should be appropriated for the establishment and administration of an External Revenue Service.
Congress.gov lists Sen. Bernie Moreno as sponsor, shows S.175 was introduced in the Senate on 2025-01-21, and says the bill would redirect unobligated IRA IRS funds toward an External Revenue Service.
Congress.gov lists S.175 with sponsor Sen. Bernie Moreno [R-OH], introduced 01/21/2025. Its latest action was Senate referral to the Committee on Finance the same day, and the official title concerns rescinding unobligated IRS enhancement funds for an External Revenue Service.
The introduced text says Moreno introduced S.175 on January 21, 2025. The bill rescinds unobligated balances made available under Public Law 117-169, the Inflation Reduction Act of 2022, and states that equal amounts should fund establishment and administration of an External Revenue Service.
GovInfo's enrolled bill publication for S.175 identifies the measure as introduced by Mr. Moreno and referred to Senate Finance. The text rescinds unobligated IRA IRS funds and expresses that equal amounts should be appropriated for an External Revenue Service.
The Congressional Record's January 21, 2025 Senate introduction list includes, by Mr. Moreno, S.175, a bill to rescind unobligated IRS enhancement balances and use the funding for an External Revenue Service, referred to Finance.
Moreno's Senate office states that he introduced a bill to fund President Trump's External Revenue Service by reallocating Inflation Reduction Act IRS funds, and says the External Revenue Service would collect tariffs, duties, and revenues from foreign nations.
Congress.gov lists S.175 with sponsor Sen. Bernie Moreno [R-OH], introduced 01/21/2025, latest action 01/21/2025 read twice and referred to Senate Finance, status Introduced, and official title to rescind unobligated IRS enhancement balances for an External Revenue Service.
The introduced text of S.175 says Mr. Moreno introduced the bill on January 21, 2025; the bill rescinds unobligated balances made available under section 10301 of Public Law 117-169, commonly known as the Inflation Reduction Act of 2022, and states that equal amounts should be appropriated for the establishment and administration of an External Revenue Service.
GovInfo’s official introduced bill PDF identifies S.175 as introduced by Mr. Moreno on January 21, 2025, referred to Senate Finance, and titled to rescind unobligated IRS enhancement balances and use the funding for an External Revenue Service; the text ties the rescission to Public Law 117-169 and says equal amounts should fund the External Revenue Service.
Moreno’s Senate office says Senator Bernie Moreno introduced a new bill to fund President Trump’s External Revenue Service by reallocating Inflation Reduction Act funds previously allocated to the IRS, and says the External Revenue Service would collect tariffs, duties, and revenues from foreign nations.
Assessments
The promise was specifically to introduce legislation, not to enact it. Official Congress.gov and Congressional Record evidence show Sen. Bernie Moreno sponsored and introduced S.175 on January 21, 2025, during his Senate term. The bill matches the promised substance by rescinding unobligated IRS enhancement funds from the Inflation Reduction Act and directing equivalent funding toward an External Revenue Service to collect tariffs, duties, and revenues from foreign nations. Later passage is not required for this promise as written.
The promise was to introduce legislation, not to enact it. As a sitting U.S. senator, Bernie Moreno directly fulfilled that promise when he sponsored and introduced S.175 on January 21, 2025, a bill to rescind unobligated IRS enhancement funds from the Inflation Reduction Act and direct them toward an External Revenue Service to collect tariffs, duties, and related foreign-source revenues. Because the relevant action was the bill’s introduction and Moreno himself took that action during his current federal term, this counts as delivered in the same term.
Primary sources (Congress.gov bill text S.175 and Congressional Record) and a Senate press release show Senator Bernie Moreno formally introduced S.175 on 2025-01-21 to rescind unobligated IRA appropriations for IRS enhancements and express that those amounts should be used to establish and administer an External Revenue Service. Introduction of the bill fulfills the promise to introduce legislation to fund an External Revenue Service by reallocating IRS/IRA funds; action occurred during his current term.
Multiple primary and secondary sources confirm that Senator Bernie Moreno introduced S. 175 to reallocate IRS funds from the Inflation Reduction Act to establish and fund an External Revenue Service to collect tariffs and revenues from foreign nations. The action matches the promise's criteria and occurred during the same term. Legislative introduction fulfills the standard for 'introduce legislation.'
The evidence clearly shows that Senator Bernie Moreno introduced legislation that matches the specifics of his campaign promise: funding an External Revenue Service to collect tariffs, duties, and revenues from foreign nations by reallocating funds previously allocated to the IRS under the Inflation Reduction Act. Because the bill was introduced, the promise to introduce such legislation was fully delivered within the same term.