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  <bill>
    <number>5488</number>
    <updateDate>2023-01-13T04:48:25Z</updateDate>
    <updateDateIncludingText>2023-01-13T04:48:25Z</updateDateIncludingText>
    <originChamber>House</originChamber>
    <originChamberCode>H</originChamberCode>
    <type>HR</type>
    <introducedDate>2006-05-25</introducedDate>
    <congress>109</congress>
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        <name>Ways and Means Committee</name>
        <chamber>House</chamber>
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            <name>Referred to</name>
            <date>2006-05-25T14:05:00Z</date>
          </item>
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    </committees>
    <actions>
      <item>
        <actionDate>2006-05-25</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
        <type>IntroReferral</type>
        <actionCode>H11100</actionCode>
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        <actionDate>2006-05-25</actionDate>
        <text>Introduced in House</text>
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          <name>Library of Congress</name>
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        <actionDate>2006-05-25</actionDate>
        <text>Introduced in House</text>
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          <name>Library of Congress</name>
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    <sponsors>
      <item>
        <bioguideId>A000055</bioguideId>
        <fullName>Rep. Aderholt, Robert B. [R-AL-4]</fullName>
        <firstName>ROBERT</firstName>
        <lastName>ADERHOLT</lastName>
        <party>R</party>
        <state>AL</state>
        <middleName>B.</middleName>
        <district>4</district>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Claims</name>
        </item>
        <item>
          <name>Estate tax</name>
        </item>
        <item>
          <name>Law</name>
        </item>
        <item>
          <name>Limitation of actions</name>
        </item>
        <item>
          <name>Tax credits</name>
        </item>
        <item>
          <name>Tax refunds</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2006-05-25</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2006-06-26T18:35:53Z</updateDate>
        <text><![CDATA[ <p>Estate Litigation Fairness Act - Amends the Internal Revenue Code to extend the limitation period for filing a refund claim for overpayment of estate tax resulting from litigation expenses incurred after the filing date of the estate tax return.</p>]]></text>
      </summary>
    </summaries>
    <title>Estate Litigation Fairness Act</title>
    <titles>
      <item>
        <titleType>Display Title</titleType>
        <title>Estate Litigation Fairness Act</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>To amend the Internal Revenue Code of 1986 to extend the period of limitation for filing a claim for credit or refund of an estate tax overpayment attributable to litigation continuing after the return for the estate is filed.</title>
        <billTextVersionName>Introduced in House</billTextVersionName>
        <billTextVersionCode>IH</billTextVersionCode>
      </item>
      <item>
        <titleType>Short Titles as Introduced</titleType>
        <title>Estate Litigation Fairness Act</title>
      </item>
    </titles>
    <textVersions>
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        <type>Introduced in House</type>
        <date>2006-05-25T04:00:00Z</date>
        <formats>
          <item>
            <url>https://www.govinfo.gov/content/pkg/BILLS-109hr5488ih/xml/BILLS-109hr5488ih.xml</url>
          </item>
        </formats>
      </item>
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    <latestAction>
      <actionDate>2006-05-25</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
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    <dc:language>EN</dc:language>
    <dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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