summary
Introduced
12/09/2025
12/09/2025
In Committee
12/10/2025
12/10/2025
Crossed Over
Passed
Dead
Introduced Session
119th Congress
Bill Summary
A BILL To amend the Internal Revenue Code of 1986 to suspend the period of limitations on filing a claim for credit or refund during collection action proceedings, to prohibit the crediting of overpayments against disputed tax liability during such proceedings, and to expand the jurisdiction of the Tax Court.
AI Summary
This bill, titled the Taxpayer Due Process Enhancement Act, aims to strengthen taxpayer rights during collection proceedings by suspending the time limit for filing claims for tax credits or refunds while these actions are ongoing, preventing the government from automatically using any overpayments to offset a disputed tax liability without the taxpayer's consent during such proceedings, and expanding the Tax Court's authority to review not only the collection action itself but also the underlying disputed tax liability and the fairness of deadlines. The Internal Revenue Code of 1986, referred to as the IRC, is the body of federal tax law that this bill seeks to amend. Collection action proceedings are processes initiated by the IRS to collect unpaid taxes. The Tax Court is a federal court that hears disputes between taxpayers and the IRS.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Placed on the Union Calendar, Calendar No. 373. (on 01/07/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.congress.gov/bill/119th-congress/house-bill/6506/all-info |
| BillText | https://www.congress.gov/119/bills/hr6506/BILLS-119hr6506rh.pdf |
| BillText | https://www.congress.gov/119/bills/hr6506/BILLS-119hr6506ih.pdf |
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