S 5143 · 119th CongressIn Committeecongress.gov ↗
A bill to amend the Internal Revenue Code of 1986 to modify procedural requirements for penalties and disallowance periods.
Road to The Floor
How it worksIntroduced
In Committee
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Passed a Chamber
Passed Congress
To President
Became Law
What this bill does
AI plain-language summaryThis bill would change the rules in the tax code about how the IRS handles penalties and time periods during which certain tax benefits can be denied. No official summary is available for this bill.
Introduced
July 28, 2026
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