U.S. House · 119th Congress · H.R. 6506
Taxpayer Due Process Enhancement Act
To amend the Internal Revenue Code of 1986 to suspend the period of limitations on filing a claim for credit or refund during collection action proceedings, to prohibit the crediting of overpayments against disputed tax liability during such proceedings, and to expand the jurisdiction of the Tax Court.
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- Sponsor
- Nathaniel MoranR-TX-1
- Introduced
- December 9, 2025, in the House
- Issue areas
- Policy area
- Taxation (from the Congressional Research Service)
- Full text and actions
- congress.gov
Votes on this bill (0)
Neither the House nor the Senate has held a roll-call vote on this bill.
Cosponsors (1)
1 Democrat. Each member is shown with the party they were counted with on the day they signed on. How we count these
Original cosponsors
- Terri A. SewellD-AL-7