A Democratic bill with 5 Democratic cosponsors · See all 5 cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill is known as the Restoring Efficiency in Taxpayer Updates, Refunds, and Notifications Act or the RETURN Act. It requires the Internal Revenue Service to review and make determinations on taxpayer claims for refunds by a specific deadline. If the Internal Revenue Service disallows a refund, it must provide the taxpayer with a detailed written explanation and appeal instructions. If the Internal Revenue Service fails to meet this deadline for a valid claim, the interest rate on the taxpayer's overpayment is increased by 1 percentage point, up to a limit of $500. This $500 limit is subject to future cost-of-living adjustments for claims filed after calendar year 2026. For frivolous claims, the Internal Revenue Service is exempt from the detailed explanation requirement and only needs to mail a written notification of denial by the applicable deadline.
Yes· 3 of 5
- Scored +5
Does this make what the government does easier for the public to see?
The bill requires the IRS to provide detailed written explanations for denying refund claims and instructions for appeals.
- Scored +3
Would households on low incomes be better off under this?
Providing written explanations and higher interest for delays helps taxpayers navigate and recover owed funds.
- Scored +3
Would middle-income households be better off under this?
The requirement for detailed explanations and timely processing protects middle-income taxpayers' interests.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Section 2, amending section 6402(l)(1) of the Internal Revenue Code, requires the Internal Revenue Service to provide taxpayers with a detailed written explanation if their claim for refund is disallowed in whole or in part. This holds officials accountable and helps regular folks understand why a decision was made.
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Section 2, amending section 6402(l)(1)(B), mandates that the written explanation include instructions for appealing the disallowance to the Internal Revenue Service Independent Office of Appeals for taxpayers who are entitled to an appeal. This gives people clear direction on how to fight back if they believe a mistake was made.
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Section 2, amending section 6402(l)(2)(A), states that if the Internal Revenue Service fails to make a timely determination on a refund claim, the overpayment rate for interest is increased by 1 percentage point. This penalizes the government for dragging its feet and financially benefits the taxpayer for the delay.
Potential Negative Impacts for People
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Section 2, amending section 6402(l)(2)(B), places a hard limitation on the interest penalty collected from the government, stating that the increase in interest on an overpayment shall not exceed $500. This caps the benefit regular people can receive when the government fails to process their refunds on time.
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Section 2, amending section 6402(l)(3), specifies that for frivolous claims, the Internal Revenue Service does not have to provide a detailed explanation and only needs to mail a denial notice. While aimed at bogus claims, the text relies strictly on definitions where a Federal court and the Secretary have deemed the position frivolous, which could create burdens if a valid claim is mistakenly lumped into this category without detailed upfront feedback.
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 households on low incomes be better off under this? — Providing written explanations and higher interest for delays helps taxpayers navigate and recover owed funds. Would middle-income households be better off under this? — The requirement for detailed explanations and timely processing protects middle-income taxpayers' interests. Would high-income households be better off under this? — The bill establishes clearer procedures for the resolution of tax refund claims.
- Governance And Ideology
- Does this make what the government does easier for the public to see? — The bill requires the IRS to provide detailed written explanations for denying refund claims and instructions for appeals.
- Economy And Finance
- Does this make the government pay for what it commits to? — The bill imposes a financial penalty on the IRS for failing to process refund claims in a timely manner.
- 7/22/2026
- 1 Cosponsor added.
- 7/13/2026
- 2 Cosponsors added.
- 6/25/2026
- Referred to the House Committee on Ways and Means.
- 2 Cosponsors added.
- Introduced in House
André CarsonDemocrat · Indiana
Rosa DeLauroDemocrat · Connecticut
Seth MoultonDemocrat · Massachusetts
Eleanor NortonDemocrat · District of Columbia
Jimmy PanettaDemocrat · California