[Congressional Record Volume 163, Number 194 (Wednesday, November 29, 2017)]
[Senate]
[Page S7472]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1634. Mr. DAINES submitted an amendment intended to be proposed to 
amendment SA 1618 submitted by Mr. Hatch (for himself and Ms. 
Murkowski) and intended to be proposed to the bill H.R. 1, to provide 
for reconciliation pursuant to titles II and V of the concurrent 
resolution on the budget for fiscal year 2018; which was ordered to lie 
on the table; as follows:

       At the end of part VIII of subtitle A of title I, insert 
     the following:

     SEC. 11082. TAXPAYER REFUND PROGRAM.

       (a) In General.--The Secretary of the Treasury shall 
     implement a program under which taxpayers who have paid a 
     penalty under section 5000A of the Internal Revenue Code of 
     1986 for any taxable year beginning after December 31, 2013, 
     and before January 1, 2016, receive 1 payment in refund of 
     all such penalties paid, without regard to whether or not an 
     amended return is filed. Such payment shall be made not later 
     than April 15, 2018.
       (b) Waiver of Statute of Limitations.--Solely for purposes 
     of claiming the refund under subsection (a), the period 
     prescribed by section 6511(a) of the Internal Revenue Code of 
     1986 with respect to any payment of a penalty under section 
     5000A shall be extended until the date prescribed by law 
     (including extensions) for filing the return of tax for the 
     taxable year that includes December 31, 2017.
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