A Republican bill with 1 Democratic cosponsor · See the cosponsor
Last activity — Received in the Senate and Read twice and referred to the Committee on Finance.
In the other chamber's committee
Passed one chamber and has been handed to a committee in the other.
The committee decides whether it goes any further, and most bills that reach a committee never leave it. A committee that simply does nothing kills a bill without anyone ever voting against it, so no news from here is usually the news.
Its path through Congress
- Introduced
- Passed House voice vote
- In Senate committee
The House by voice vote (members called out yes or no together): no member's position on it was recorded.
What this bill would do
The Taxpayer Due Process Enhancement Act seeks to amend the Internal Revenue Code of 1986. It aims to suspend the period of limitations on filing claims for credits or refunds during collection action proceedings. The bill also prohibits the crediting of overpayments against disputed tax liabilities during these proceedings, unless the taxpayer consents. Additionally, the Act expands the jurisdiction of the Tax Court. This expansion allows for the review of underlying tax liabilities that are properly disputed at a hearing.
Yes· 3 of 5
- Scored +7
Does this protect the right to fair treatment by the courts?
The bill enhances taxpayer rights by suspending limitations periods and preventing unauthorized offsets of disputed liabilities.
- Scored +5
Would business owners be better off under this?
The bill prevents the government from seizing disputed funds without taxpayer consent, aiding cash flow management.
- Scored +4
Would households on low incomes be better off under this?
Protecting overpayments from being applied to disputed liabilities can help prevent liquidity issues for households.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Suspension of Limitations: Under Section 2, the period of limitations for filing a claim for a credit or refund is suspended when a taxpayer is involved in collection action proceedings regarding a properly disputed tax liability. This ensures that the window to claim a refund does not close while the underlying dispute is being handled.
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Protection of Overpayments: According to Section 3, if a taxpayer properly disputes a tax liability during a requested hearing, that liability cannot be used to offset overpayments without the taxpayer's consent. This prevents the government from automatically applying excess funds toward a tax amount that is currently being contested.
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Expanded Judicial Review: Section 4 expands the jurisdiction of the Tax Court. This allows a person to petition the Tax Court for a review of both the collection action determination and any underlying tax liability that was properly disputed at the hearing.
Potential Negative Impacts for People
- Loss of Rights: Section 2(b)(3)(A) specifies that the suspension of the limitations period only applies to the extent that the credit or refund relates to a tax liability that was properly disputed at the hearing. Furthermore, the suspension does not apply if a deadline, court filing, or court order establishes that the taxpayer has forfeited or lost the right to pursue the dispute.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would business owners be better off under this? — The bill prevents the government from seizing disputed funds without taxpayer consent, aiding cash flow management. Would households on low incomes be better off under this? — Protecting overpayments from being applied to disputed liabilities can help prevent liquidity issues for households. Would middle-income households be better off under this? — The bill provides additional procedural safeguards for taxpayers disputing tax liabilities.
- Governance And Ideology
- Does this protect the right to fair treatment by the courts? — The bill enhances taxpayer rights by suspending limitations periods and preventing unauthorized offsets of disputed liabilities. Does this make what the government does easier for the public to see? — The expansion of Tax Court jurisdiction provides more oversight of collection determinations.
- 5/20/2026
- Received in the Senate and Read twice and referred to the Committee on Finance.
- 5/19/2026
- Motion to reconsider laid on the table Agreed to without objection.
- Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3564)
- On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3564)
- DEBATE - The House proceeded with forty minutes of debate on H.R. 6506.
- Considered under suspension of the rules. (consideration: CR H3564-3567)
- Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- 1/7/2026
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-428.
- Placed on the Union Calendar, Calendar No. 373.
- 12/10/2025
- Committee Consideration and Mark-up Session Held
- Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0.
- 12/9/2025
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
Terri SewellDemocrat · Alabama