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H. Rept. 119-428 1 (2026-01-07)

handle is hein.congrecreports/crptxahya0001 and id is 1 raw text is: AUTHENTICATED r U.S. GOVERNMENT INFORMATION 4 119TH CONGRESS REPORT 2d Session J HOUSE OF REPRESENTATIVES 119-428 TAXPAYER DUE PROCESS ENHANCEMENT ACT JANUARY 7, 2026.-Committed to the Committee of the Whole House on the State of the Union and ordered to be printed Mr. SMITH of Missouri, from the Committee on Ways and Means, submitted the following REPORT [To accompany H.R. 6506] The Committee on Ways and Means, to whom was referred the bill (H.R. 6506) to amend the Internal Revenue Code of 1986 to suspend the period of limitations on filing a claim for credit or re- fund during collection action proceedings, to prohibit the crediting of overpayments against disputed tax liability during such pro- ceedings, and to expand the jurisdiction of the Tax Court, having considered the same, reports favorably thereon with an amendment and recommends that the bill as amended do pass. CONTENTS Page I. SUMMARY AND BACKGROUND ................................................................. 3 A. Purpose and Sum m ary ......................................................................... 3 B. Background and Need for Legislation ................................................ 3 C . Legislative H istory ............................................................................... 4 D . D esignated H earing .............................................................................. 4 II. EXPLANATION OF THE BILL ..................................................................... 4 A. Collection Due Process Hearings, Tax Court Review, and Claims for Credit or Refund ........................................................................... 4 B. Explanation of Provisions .................................................................... 8 C . E ffective D ate ....................................................................................... 9 III. VOTE OF COM M ITTEE .................................................................................. 9 IV. BUDGET EFFECTS OF THE BILL .............................................................. 10 A. Committee Estimate of Budgetary Effects ......................................... 10 B. Statement Regarding New Budget Authority and Tax Expendi- tures Budget Authority ...................................................................... 10 C. Cost Estimate Prepared by the Congressional Budget Office ........... 11 V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF THE H O U SE . ........................................................................................................ . 11 A. Committee Oversight Findings and Recommendations ........... 11 B. Statement of General Performance Goals and Objectives ............... 11 C. Applicability of House Rule XXI, Clause 5(b) ................. 11 D. Information Relating to Unfunded Mandates ................. 11 69-006