3.0.0 3223 2023-01-11T13:37:27Z 2023-01-11T13:37:27Z House HR 2017-07-13 115 [Congressional Record Volume 163, Number 118 (Thursday, July 13, 2017)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. DUNN:H.R. 3223.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8--Congress has the authority to enactall laws deemed necessary and proper.[Page H5832]]]> hswm00 Ways and Means Committee House Standing Referred to 2017-07-13T14:02:05Z 2017-07-13 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2017-07-13 Introduced in House IntroReferral Intro-H 9 Library of Congress 2017-07-13 Introduced in House IntroReferral 1000 9 Library of Congress D000628 Rep. Dunn, Neal P. [R-FL-2] Neal Dunn R FL P. 2 N H001071 Rep. Hice, Jody B. [R-GA-10] Jody Hice R GA B. 10 2017-07-13 True D000625 Rep. Donovan, Daniel M., Jr. [R-NY-11] Daniel Donovan R NY M. 11 2017-07-13 True M001194 Rep. Moolenaar, John R. [R-MI-4] John Moolenaar R MI R. 4 2017-07-13 True F000464 Rep. Faso, John J. [R-NY-19] John Faso R NY J. 19 2017-07-13 True R000582 Rep. Roe, David P. [R-TN-1] David Roe R TN P. 1 2017-07-13 True K000362 Rep. King, Steve [R-IA-4] Steve King R IA 4 2017-07-13 True R000583 Rep. Rooney, Thomas J. [R-FL-17] Thomas Rooney R FL J. 17 2017-07-13 True W000795 Rep. Wilson, Joe [R-SC-2] Joe Wilson R SC 2 2017-07-13 True R000593 Rep. Ross, Dennis A. [R-FL-15] Dennis Ross R FL A. 15 2017-07-13 True G000565 Rep. Gosar, Paul A. [R-AZ-4] Paul Gosar R AZ A. 4 2017-07-14 False R000575 Rep. Rogers, Mike D. [R-AL-3] Mike Rogers R AL 3 2017-07-14 False A000375 Rep. Arrington, Jodey C. [R-TX-19] Jodey Arrington R TX C. 19 2017-07-14 False A000374 Rep. Abraham, Ralph Lee [R-LA-5] Ralph Abraham R LA Lee 5 2017-07-14 False M001187 Rep. Meadows, Mark [R-NC-11] Mark Meadows R NC 11 2017-07-18 False S001195 Rep. Smith, Jason [R-MO-8] Jason Smith R MO 8 2017-07-19 False L000578 Rep. LaMalfa, Doug [R-CA-1] Doug LaMalfa R CA 1 2017-07-19 False B001291 Rep. Babin, Brian [R-TX-36] Brian Babin R TX 36 2017-07-20 False R000603 Rep. Rouzer, David [R-NC-7] David Rouzer R NC 7 2017-07-20 False R000607 Rep. Rooney, Francis [R-FL-19] Francis Rooney R FL 19 2017-07-24 False B001302 Rep. Biggs, Andy [R-AZ-5] Andy Biggs R AZ 5 2017-07-28 False H001078 Rep. Handel, Karen C. [R-GA-6] Karen Handel R GA C. 6 2017-08-08 False R000592 Rep. Rokita, Todd [R-IN-4] Todd Rokita R IN 4 2017-09-06 False D000626 Rep. Davidson, Warren [R-OH-8] Warren Davidson R OH 8 2017-09-06 False D000621 Rep. DeSantis, Ron [R-FL-6] Ron DeSantis R FL 6 2017-09-07 False P000599 Rep. Posey, Bill [R-FL-8] Bill Posey R FL 8 2017-09-07 False Y000065 Rep. Yoho, Ted S. [R-FL-3] Ted Yoho R FL S. 3 2017-09-07 False G000578 Rep. Gaetz, Matt [R-FL-1] Matt Gaetz R FL 1 2017-09-07 False B001248 Rep. Burgess, Michael C. [R-TX-26] Michael Burgess R TX C. 26 2017-09-11 False W000814 Rep. Weber, Randy K., Sr. [R-TX-14] Randy Weber R TX K. 14 2017-09-28 False F000465 Rep. Ferguson, A. Drew, IV [R-GA-3] A. Ferguson R GA Drew 3 2017-12-01 False Taxation Income tax credits Tax administration and collection, taxpayers Taxation 00 2017-07-13 Introduced in House 2017-12-06T22:32:01Z Refund Rights for Taxpayers Act

This bill amends the Internal Revenue Code to: (1) extend the statute of limitations for making a claim for a credit or refund for the overpayment of any tax, and (2) shorten the statute of limitations for a collection after the assessment of any tax.

(Under current law, the statute of limitations for making a claim for a credit or refund is three years from the time the return was filed or two years from the time the tax was paid, whichever period expires later. If no return was filed by the taxpayer, the limit is two years from the time the tax was paid.) The bill extends this limit to seven years from the later of the time the return was filed or the tax was paid or, if no return was filed, seven years from the time the tax was paid.

With respect to the statute of limitations for a collection after the assessment of any tax, the bill decreases the limit from 10 years to 7 years after the assessment of the tax.

]]> Refund Rights for Taxpayers Act Display Title Refund Rights for Taxpayers Act Official Title as Introduced To amend the Internal Revenue Code of 1986 to extend the statute of limitations on making a claim for credit or refund and shorten the statute of limitations on collection after assessment. Introduced in House IH Short Titles as Introduced Refund Rights for Taxpayers Act Introduced in House 2017-07-13T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115hr3223ih/xml/BILLS-115hr3223ih.xml 2017-07-13 Referred to the House Committee on Ways and Means. text/xml EN 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. Congressional Research Service, Library of Congress 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.