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Legislative update: House passes bill aimed at improving tax procedure

The bill will now be sent to the Senate for consideration.

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MAY 20, 2026

The U.S. House of Representatives yesterday passed (by voice vote) H.R. 6506, the “Taxpayer Due Process Enhancement Act,” which would:

  • Suspend the period of limitations on filing a claim for credit or refund during collection action proceedings
  • Prohibit the crediting of overpayments against disputed tax liability during such proceedings
  • Expand the jurisdiction of the Tax Court

The bill will now be sent to the Senate for consideration.

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