U.S. Senate · 119th Congress · S. 5173
Fairness in Foreign Filing Act
A bill to amend the Internal Revenue Code of 1986 to treat tax penalties as assessable in the same manner as taxes, to provide notice requirements for certain penalties, and for other purposes.
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- Sponsor
- Sheldon WhitehouseD-RI
- Introduced
- July 30, 2026, in the Senate
- 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 Republican. Each member is shown with the party they were counted with on the day they signed on. How we count these
Original cosponsors
- Bill CassidyR-LA