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    <number>7995</number>
    <updateDate>2024-12-16T20:38:30Z</updateDate>
    <updateDateIncludingText>2024-12-16T20:38:30Z</updateDateIncludingText>
    <originChamber>House</originChamber>
    <originChamberCode>H</originChamberCode>
    <type>HR</type>
    <introducedDate>2024-04-15</introducedDate>
    <congress>118</congress>
    <cdata>
      <constitutionalAuthorityStatementText>&lt;pre&gt;[Congressional Record Volume 170, Number 64 (Monday, April 15, 2024)][House]From the Congressional Record Online through the Government Publishing Office [&lt;a href="https://www.gpo.gov"&gt;www.gpo.gov&lt;/a&gt;]By Mr. DONALDS:H.R. 7995.Congress has the power to enact this legislation pursuantto the following:Art 1, Sec 8The single subject of this legislation is:To amend the Internal Revenue Code of 1986 to includeequitable tolling for negligence or malfeasance by theInternal Revenue Service for the period of limitationonfiling for a credit or refund of overpayment[Page H2398]&lt;/pre&gt;</constitutionalAuthorityStatementText>
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        <name>Ways and Means Committee</name>
        <chamber>House</chamber>
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            <date>2024-04-15T16:00:15Z</date>
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        <actionDate>2024-04-15</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
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        <text>Introduced in House</text>
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        <bioguideId>D000032</bioguideId>
        <fullName>Rep. Donalds, Byron [R-FL-19]</fullName>
        <firstName>Byron</firstName>
        <lastName>Donalds</lastName>
        <party>R</party>
        <state>FL</state>
        <district>19</district>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects/>
      <policyArea>
        <name>Taxation</name>
        <updateDate>2024-06-27T13:43:19Z</updateDate>
      </policyArea>
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      <summary>
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        <actionDate>2024-04-15</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2024-07-25T18:58:20Z</updateDate>
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          <text>&lt;p&gt;&lt;strong&gt;Protecting the American Taxpayer from IRS Mishandling Act of 2024&lt;/strong&gt;&lt;/p&gt;&lt;p&gt;This bill suspends the running of the statute of limitations for filing for tax refunds to include any period in which the taxpayer is unable to file necessary documents or otherwise meet a tax deadline due to the negligence or malfeasance of the Internal Revenue Service.&amp;nbsp;&lt;/p&gt;</text>
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    <title>Protecting the American Taxpayer from IRS Mishandling Act of 2024</title>
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      <item>
        <titleType>Display Title</titleType>
        <titleTypeCode>45</titleTypeCode>
        <title>Protecting the American Taxpayer from IRS Mishandling Act of 2024</title>
        <updateDate>2024-06-11T15:50:26Z</updateDate>
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        <titleType>Short Title(s) as Introduced</titleType>
        <titleTypeCode>101</titleTypeCode>
        <title>Protecting the American Taxpayer from IRS Mishandling Act of 2024</title>
        <updateDate>2024-05-24T13:33:09Z</updateDate>
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        <titleType>Official Title as Introduced</titleType>
        <titleTypeCode>6</titleTypeCode>
        <title>To amend the Internal Revenue Code of 1986 to include equitable tolling for negligence or malfeasance by the Internal Revenue Service for the period of limitation on filing for a credit or refund of overpayment.</title>
        <updateDate>2024-04-26T12:08:44Z</updateDate>
        <billTextVersionName>Introduced in House</billTextVersionName>
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        <type>Introduced in House</type>
        <date>2024-04-15T04:00:00Z</date>
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            <url>https://www.govinfo.gov/content/pkg/BILLS-118hr7995ih/xml/BILLS-118hr7995ih.xml</url>
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    <latestAction>
      <actionDate>2024-04-15</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
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    <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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