H.R. 6506 (EH) - Taxpayer Due Process Enhancement Act - BILLS-119hr6506eh | Content Details | GovInfo

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H.R. 6506 (EH) - Taxpayer Due Process Enhancement Act

Category: Bills and Statutes

Collection: Congressional Bills

SuDoc Class Number: Y 1.6:
Y 1.4/6:

Congress Number: 119th Congress

Congress Session: 2nd Session

Last Action Date Listed: May 19, 2026

Bill Number: H.R. 6506

Bill Version: Engrossed in House (EH)

Short Title: Taxpayer Due Process Enhancement Act

Full Title: An Act 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.

United States Code Reference: 26 U.S.C.