HB6506Introduced in the House
Taxpayer Due Process Enhancement Act
Introduced by Nathaniel Moran, District TX-1
What does this bill do?
Plain-English breakdown
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Official description
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.
Where it stands
Received in the Senate and Read twice and referred to the Committee on Finance.
May 20, 2026
How did lawmakers vote?
No recorded vote is available for this bill yet.
What do people think?
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Bill history
Introduced in House
Referred to the House Committee on Ways and Means.
Committee Consideration and Mark-up Session Held
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-428.
Placed on the Union Calendar, Calendar No. 373.
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Considered under suspension of the rules. (consideration: CR H3564-3567)
DEBATE - The House proceeded with forty minutes of debate on H.R. 6506.
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3564)
Motion to reconsider laid on the table Agreed to without objection.
Received in the Senate and Read twice and referred to the Committee on Finance.
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