Bill > HR3223

Introduced Session

Refund Rights for Taxpayers Act This bill amends the Internal Revenue Code to: (1) extend the statute of limitations for making a claim for a credit or refund for the overpayment of any tax, and (2) shorten the statute of limitations for a collection after the assessment of any tax. (Under current law, the statute of limitations for making a claim for a credit or refund is three years from the time the return was filed or two years from the time the tax was paid, whichever period expires later. If no return was filed by the taxpayer, the limit is two years from the time the tax was paid.) The bill extends this limit to seven years from the later of the time the return was filed or the tax was paid or, if no return was filed, seven years from the time the tax was paid. With respect to the statute of limitations for a collection after the assessment of any tax, the bill decreases the limit from 10 years to 7 years after the assessment of the tax.

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Neal Dunn (R)*,  Ralph Abraham (R),  Jodey Arrington (R),  Brian Babin (R),  Andy Biggs (R),  Michael Burgess (R),  Warren Davidson (R),  Ron DeSantis (R),  Daniel Donovan (R),  John Faso (R),  Drew Ferguson (R),  Matt Gaetz (R),  Paul Gosar (R),  Karen Handel (R),  Jody Hice (R),  Steve King (R),  Doug LaMalfa (R),  Mark Meadows (R),  John Moolenaar (R),  Bill Posey (R),  David Roe (R),  Mike Rogers (R),  Todd Rokita (R),  Francis Rooney (R),  Thomas Rooney (R),  Dennis Ross (R),  David Rouzer (R),  Jason Smith (R),  Randy Weber (R),  Joe Wilson (R),  Ted Yoho (R), 

Referred to the House Committee on Ways and Means. (on 07/13/2017)

Official Document