HR 6506 · introduced · significant

Taxpayer Due Process Enhancement Act

What this bill does

This bill protects taxpayers in IRS disputes by pausing the deadline to claim tax refunds during collection proceedings.
It affects taxpayers disputing IRS collection actions and prevents the IRS from using overpayments to resolve disputed tax debts.
The bill expands Tax Court jurisdiction to review underlying tax liability disputes and takes effect upon enactment.

Generated by claude-haiku-4-5

Community Threads

Started by Cosponsor

01
How would pausing refund claim deadlines during IRS disputes affect taxpayers with limited financial resources who need quick refunds?
02
What evidence supports the claim that preventing IRS offset of overpayments would improve dispute resolution versus creating administrative delays?
03
Which taxpayers would benefit most from expanding Tax Court jurisdiction, and could this change overwhelm the court system?

Cosponsor writes these to seed civic discussion — they aren't user posts. Sign in to reply.

Sponsor · R-TX-1

Nathaniel Moran

Citizen cosponsors

In Congress

1/ 435

House Reps cosponsoring

Introduced 2026-01-07

Joining the bill

Legislative timeline

2026-01-07 · house · Calendars
Placed on the Union Calendar, Calendar No. 373.
2026-01-07 · house · Committee
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-428.
2026-01-07 · Committee
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-428.
2025-12-10 · house · Committee
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0.
2025-12-10 · house · Committee
Committee Consideration and Mark-up Session Held
2025-12-09 · house · IntroReferral
Referred to the House Committee on Ways and Means.
2025-12-09 · IntroReferral
Introduced in House
2025-12-09 · IntroReferral
Introduced in House

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