[Congressional Record Volume 172, Number 105 (Tuesday, June 23, 2026)]
[Senate]
[Page S3119]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 5980. Mr. SCHIFF submitted an amendment intended to be proposed by 
him to the bill S. 4784, to authorize appropriations for fiscal year 
2027 for military activities of the Department of Defense, for military 
construction, and for defense activities of the Department of Energy, 
to prescribe military personnel strengths for such fiscal year, and for 
other purposes; which was ordered to lie on the table; as follows:

       At the end of subtitle G of title X, insert the following:

     SEC. ___. RULES RELATED TO AGREEMENTS WITH THE PRESIDENT.

       (a) Conduct of Litigation Reserved to DOJ.--Section 516 of 
     title 28, United States Code, is amended by adding at the end 
     the following: ``The authority of the Attorney General and 
     the Department of Justice to conduct litigation pursuant to 
     this section shall not apply to any offer of compromise or 
     settlement agreement in the case of any return of tax of the 
     President or any member of the immediate family of the 
     President which was filed during the President's term in 
     office. In the case of any return of tax of the President or 
     any member of the immediate family of the President, the 
     period for assessment, or for bringing a proceeding in court 
     for collection of such tax, may be begun at any time before 
     the date that is 3 years after the conclusion of the term in 
     office as President.''.
       (b) Effective Date.--The amendment made by this section 
     shall apply with respect to any case or cause of action 
     arising on or after January 20, 2025.
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