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S 5141·Federal·senate

A bill to amend the Internal Revenue Code of 1986 to improve the notice and review procedure with respect to multi-year bans on claiming credits.

In CommitteeFiled Jul 28, 2026
Sponsor: Sen. Bennet, Michael F. [D-CO] (D)
Latest Action

Read twice and referred to the Committee on Finance.

Jul 28, 2026

Summary

The bill changes the Internal Revenue Code to make the process for notifying taxpayers and reviewing multi-year bans on tax credits clearer and more fair. It affects any taxpayer who could be barred from claiming certain credits for several years. Better procedures aim to increase transparency and protect taxpayers’ rights.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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