Mr. Moran (for himself and Ms. Sewell) introduced the following bill; which was referred to the Committee on Ways and Means, Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed
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.
Citations are generated automatically from bibliographic data
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Chicago
U.S. Congress. House. Taxpayer Due Process Enhancement Act. H.R. 6506. 119th
Cong., 2nd
sess., Reported in House January 7, 2026. https://www.govinfo.gov/app/details/BILLS-119hr6506rh.
APA
Congress, House of Representatives (2026, January 7). Taxpayer Due Process Enhancement Act (H.R. 6506 (RH)). Retrieved from https://www.govinfo.gov/app/details/BILLS-119hr6506rh.
MLA
United States, Congress, House of Representatives. Taxpayer Due Process Enhancement Act. U.S. Government Publishing Office, https://www.govinfo.gov/app/details/BILLS-119hr6506rh. 119th Congress, H.R. 6506, Reported in House 7 Jan. 2026.
Bluebook
H.R.6506 - 119th Congress (2025-2026): Taxpayer Due Process Enhancement Act, H.R.6506, 119th Cong. (2026), https://www.govinfo.gov/app/details/BILLS-119hr6506rh.
