[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"current-user-roles":3,"user-subscription":3,"bill:119-hr-6506":4},null,{"bill":5,"indexable":116,"summaries":117,"cosponsors":124,"cosponsorSlugs":131,"actions":133,"amendments":249,"amendmentSponsorSlugs":250,"linkages":251,"sponsorSlug":252},{"sponsor":6,"cboCostEstimates":14,"originChamber":20,"congress":21,"isByRequest":22,"title":23,"createdAt":24,"cosponsorCount":25,"onBehalfOfSponsor":3,"adminOverride":3,"amendmentCount":26,"popularTitle":3,"laws":3,"billType":27,"introducedDate":28,"congressGovUrl":29,"constitutionalAuthority":30,"policyArea":31,"deletedAt":3,"billNumber":32,"cosponsorCountIncludingWithdrawn":25,"statusDate":33,"actionCount":34,"latestAction":35,"status":37,"subjects":38,"keyMilestoneCount":43,"policyAreaLower":44,"committeeReports":45,"committees":49,"committeeCodes":73,"shortTitle":3,"officialTitle":3,"updateDate":74,"updatedAt":75,"searchTokens":76},{"firstName":7,"lastName":8,"district":9,"fullName":10,"state":11,"party":12,"bioguideId":13},"Nathaniel","Moran","1","Rep. Moran, Nathaniel [R-TX-1]","TX","R","M001224",[15],{"description":16,"pubDate":17,"title":18,"url":19},"As reported by the House Committee on Ways and Means on January 7, 2026","2026-02-05T21:09:00Z","H.R. 6506, Taxpayer Due Process Enhancement Act","https:\u002F\u002Fwww.cbo.gov\u002Fpublication\u002F62082","House",119,false,"Taxpayer Due Process Enhancement Act","2026-05-14T00:16:46.303Z",1,0,"hr","2025-12-09","https:\u002F\u002Fwww.congress.gov\u002Fbill\u002F119th-congress\u002Fhouse-bill\u002F6506","\u003Cpre>\n[Congressional Record Volume 171, Number 207 (Tuesday, December 9, 2025)]\n[House]\nFrom the Congressional Record Online through the Government Publishing Office [\u003Ca href=\"https:\u002F\u002Fwww.gpo.gov\">www.gpo.gov\u003C\u002Fa>]\nBy Mr. MORAN:\nH.R. 6506.\nCongress has the power to enact this legislation pursuant\nto the following:\nArticle I, Section 8\n[Page H5112]\n\u003C\u002Fpre>","Taxation",6506,"2026-05-20",15,{"date":33,"text":36},"Received in the Senate and Read twice and referred to the Committee on Finance.","in_committee",[39,40,41,42],"Income tax credits","Jurisdiction and venue","Specialized courts","Tax administration and collection, taxpayers",5,"taxation",[46],{"citation":47,"url":48},"H. Rept. 119-428","https:\u002F\u002Fwww.congress.gov\u002Fcongressional-report\u002F119th-congress\u002Fhouse-report\u002F428",[50,65],{"name":51,"systemCode":52,"chamber":20,"activities":53,"subcommittees":63,"type":64},"Ways and Means Committee","hswm00",[54,57,60],{"name":55,"date":56},"Referred To","2025-12-09T17:01:25Z",{"name":58,"date":59},"Markup By","2025-12-10T15:13:18Z",{"name":61,"date":62},"Reported By","2026-01-07T21:43:17Z",[],"Standing",{"name":66,"systemCode":67,"chamber":68,"activities":69,"subcommittees":72,"type":64},"Finance Committee","ssfi00","Senate",[70],{"name":55,"date":71},"2026-05-20T17:20:48Z",[],[52,67],"2026-07-17T23:57:57Z","2026-07-18T13:02:57.383Z",[77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115],"taxpayer","ta","tax","taxp","taxpa","taxpay","taxpaye","due","process","pr","pro","proc","proce","proces","enhancement","en","enh","enha","enhan","enhanc","enhance","enhancem","enhanceme","enhancemen","act","rep","moran","mo","mor","mora","nathaniel","na","nat","nath","natha","nathan","nathani","nathanie","tx",true,[118],{"versionCode":119,"actionDate":120,"actionDesc":121,"text":122,"updateDate":123},"07","2026-01-07","Reported to House","\u003Cp>\u003Cstrong>Taxpayer Due Process Enhancement Act\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>This bill suspends the period of time allowed for claiming a federal tax refund (limitations period) during collection due process (CDP) proceedings, prohibits the Internal Revenue Service (IRS) from applying tax overpayments to a tax liability that is disputed in such proceedings, and expands the Tax Court’s jurisdiction.\u003C\u002Fp>\u003Cp>As background, IRS collection actions and the underlying tax liability (in some circumstances) may be disputed in a CDP hearing. Collection actions are suspended during CDP proceedings, but the IRS may apply tax overpayments from other tax years to the disputed tax liability. The Tax Court may review an appeal of a CDP hearing determination. However, the Supreme Court held in \u003Cem>Commissioner v. Zuch\u003C\u002Fem> that the Tax Court loses jurisdiction over a CDP appeal if the CDP hearing determination is revoked because tax overpayments are applied to and fully satisfy the tax liability. In such circumstances, the taxpayer may claim a refund and seek redress in federal district court. Currently, the limitations period to file a refund claim is not suspended during CDP proceedings.\u003C\u002Fp>\u003Cp>The bill\u003C\u002Fp>\u003Cul>\u003Cli>suspends the limitations period for claiming a tax refund during CDP proceedings (with exceptions),\u003C\u002Fli>\u003Cli>prohibits the IRS from applying tax overpayments to a properly disputed tax liability during CDP proceedings (unless waived or an exception applies),\u003C\u002Fli>\u003Cli>expands the Tax Court's jurisdiction in CDP cases to include jurisdiction over the underlying tax liability amount (if properly disputed), and\u003C\u002Fli>\u003Cli>provides that the Tax Court retains its jurisdiction if the IRS abandons collection actions.\u003C\u002Fli>\u003C\u002Ful>","2026-04-24T20:10:17Z",[125],{"bioguideId":126,"fullName":127,"party":128,"state":129,"district":130,"sponsorshipDate":28,"isOriginalCosponsor":116,"withdrawn":22,"sponsorshipWithdrawnDate":3},"S001185","Rep. Sewell, Terri A. [D-AL-7]","D","AL","7",{"S001185":132},"terri-sewell",[134,139,149,154,161,166,172,177,184,192,196,201,206,209,217,224,228,233,240,244],{"actionDate":33,"actionDateTime":3,"text":36,"type":135,"actionCode":3,"sourceSystem":136,"committees":137,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":26,"isKeyMilestone":22},"IntroReferral",{"name":68},[138],{"systemCode":67,"name":66},{"actionDate":140,"actionDateTime":141,"text":142,"type":143,"actionCode":144,"sourceSystem":145,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":148,"isKeyMilestone":22},"2026-05-19","2026-05-19T15:22:03","Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.","Floor","H30300",{"code":146,"name":147},2,"House floor actions",6,{"actionDate":140,"actionDateTime":150,"text":151,"type":143,"actionCode":152,"sourceSystem":153,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":146,"isKeyMilestone":116},"2026-05-19T15:36:41","On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3564)","H37300",{"code":146,"name":147},{"actionDate":140,"actionDateTime":150,"text":155,"type":143,"actionCode":156,"sourceSystem":157,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":160,"isKeyMilestone":116},"Passed\u002Fagreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3564)","8000",{"code":158,"name":159},9,"Library of Congress",3,{"actionDate":140,"actionDateTime":162,"text":163,"type":143,"actionCode":164,"sourceSystem":165,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":25,"isKeyMilestone":116},"2026-05-19T15:36:42","Motion to reconsider laid on the table Agreed to without objection.","H38310",{"code":146,"name":147},{"actionDate":140,"actionDateTime":167,"text":168,"type":143,"actionCode":169,"sourceSystem":170,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":171,"isKeyMilestone":22},"2026-05-19T15:22:09","DEBATE - The House proceeded with forty minutes of debate on H.R. 6506.","H8D000",{"code":146,"name":147},4,{"actionDate":140,"actionDateTime":173,"text":174,"type":143,"actionCode":175,"sourceSystem":176,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":43,"isKeyMilestone":22},"2026-05-19T15:22:06","Considered under suspension of the rules. 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