S. 4761 (IS) - Tax Court Parity Act - BILLS-119s4761is | Content Details | GovInfo

Skip to main content

Start of main content

S. 4761 (IS) - Tax Court Parity Act

Category: Bills and Statutes

Collection: Congressional Bills

SuDoc Class Number: Y 1.6:
Y 1.4/1:

Congress Number: 119th Congress

Congress Session: 2nd Session

Last Action Date Listed: June 11, 2026

Action: Mr. Scott of South Carolina (for himself and Ms. Hassan) introduced the following bill; which was read twice and referred to the Committee on Finance

Bill Number: S. 4761

Bill Version: Introduced in Senate (IS)

Short Title: Tax Court Parity Act

Full Title: To amend the Internal Revenue Code of 1986 to clarify the authority of the Tax Court to order relief from a judgment or order.

Sponsors: Tim Scott(SC)

Cosponsors: Margaret Wood Hassan (NH)

Committees: Committee on Finance (Standing)

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