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BillsHH.R. 6506

Taxpayer Due Process Enhancement Act

119th CongressIntroduced December 9, 2025Rep. Moran, Nathaniel [R-TX-1]· TX-01
Stage
In other chamber
Latest action
Received in the Senate and Read twice and referred to the Committee on Finance.
May 20, 2026

Summary

Taxpayer Due Process Enhancement Act This bill suspends the period of time allowed for claiming a federal tax refund (limitations period) during collection due process (CDP) proceedings, prohibits the

Committees

  • PrimaryFinance Committee
  • AlsoWays and Means Committee

CRS subjects

Income tax creditsJurisdiction and venueSpecialized courts

Action history

  1. December 9, 2025Introduced in House
  2. December 9, 2025Introduced in House
  3. December 9, 2025Referred to the House Committee on Ways and Means.
  4. December 10, 2025Committee Consideration and Mark-up Session Held
  5. December 10, 2025Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0.
  6. January 7, 2026Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-428.
  7. January 7, 2026Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-428.
  8. January 7, 2026Placed on the Union Calendar, Calendar No. 373.
  9. May 19, 2026Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  10. May 19, 2026Considered under suspension of the rules. (consideration: CR H3564-3567)
  11. May 19, 2026DEBATE - The House proceeded with forty minutes of debate on H.R. 6506.
  12. May 19, 2026Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3564)
  13. May 19, 2026On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3564)
  14. May 19, 2026Motion to reconsider laid on the table Agreed to without objection.
  15. May 20, 2026Received in the Senate and Read twice and referred to the Committee on Finance.

Cosponsors (1)

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