H.R. 6506 · 119th Congress

Taxpayer Due Process Enhancement Act

Introduced on Dec 9, 2025 by Nathaniel Moran (R-TX-1). One cosponsor. Latest action (May 20, 2026): Received in the Senate and Read twice and referred to the Committee on Finance.

Stage
Passed one chamber
Introduced
Dec 9, 2025
Cosponsors
1
1 from the other party
Policy area
Taxation
Open in the Congress explorerCongress.govAlert me

Progress

The furthest stage the measure reached. Simple and concurrent resolutions do not go to the President.

  1. Introduced
  2. Reported by committee
  3. Passed one chamber
  4. 4Passed both chambers
  5. 5Sent to the President
  6. 6Became law

Official title

To amend the Internal Revenue Code of 1986 to suspend the period of limitations on filing a claim for credit or refund during collection action proceedings, to prohibit the crediting of overpayments against disputed tax liability during such proceedings, and to expand the jurisdiction of the Tax Court.

Subjects

  • Income tax credits
  • Jurisdiction and venue
  • Specialized courts
  • Tax administration and collection, taxpayers

Summary

By the Congressional Research Service (Reported to House, Jan 7, 2026). Public domain.

Taxpayer Due Process Enhancement Act

This bill suspends the period of time allowed for claiming a federal tax refund (limitations period) during collection due process (CDP) proceedings, prohibits the Internal Revenue Service (IRS) from applying tax overpayments to a tax liability that is disputed in such proceedings, and expands the Tax Court’s jurisdiction.

As background, IRS collection actions and the underlying tax liability (in some circumstances) may be disputed in a CDP hearing. Collection actions are suspended during CDP proceedings, but the IRS may apply tax overpayments from other tax years to the disputed tax liability. The Tax Court may review an appeal of a CDP hearing determination. However, the Supreme Court held in Commissioner v. Zuch that the Tax Court loses jurisdiction over a CDP appeal if the CDP hearing determination is revoked because tax overpayments are applied to and fully satisfy the tax liability. In such circumstances, the taxpayer may claim a refund and seek redress in federal district court. Currently, the limitations period to file a refund claim is not suspended during CDP proceedings.

The bill

  • suspends the limitations period for claiming a tax refund during CDP proceedings (with exceptions),
  • prohibits the IRS from applying tax overpayments to a properly disputed tax liability during CDP proceedings (unless waived or an exception applies),
  • expands the Tax Court's jurisdiction in CDP cases to include jurisdiction over the underlying tax liability amount (if properly disputed), and
  • provides that the Tax Court retains its jurisdiction if the IRS abandons collection actions.

Sponsor and cosponsors

Cosponsors by party as of the day they signed on. Original cosponsors signed on the day of introduction.

Nathaniel MoranR-TX-1Sponsor

Democrats · 1

Roll calls

Recorded votes on the measure. Most measures move by voice vote or unanimous consent, which record no individual positions.

No recorded roll call on this measure: it moved by voice vote or unanimous consent, or has not reached the floor.

History

Every action as published, oldest first. Roll calls link to how each member voted.

  1. Dec 9, 2025Introduced in House
  2. Dec 9, 2025Introduced in House
  3. Dec 9, 2025 · HouseReferred to the House Committee on Ways and Means.
  4. Dec 10, 2025 · HouseCommittee Consideration and Mark-up Session Held
  5. Dec 10, 2025 · HouseOrdered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0.
  6. Jan 7, 2026Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-428.
  7. Jan 7, 2026 · HouseReported (Amended) by the Committee on Ways and Means. H. Rept. 119-428.
  8. Jan 7, 2026 · HousePlaced on the Union Calendar, Calendar No. 373.
  9. May 19, 2026 · HouseMr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  10. May 19, 2026 · HouseConsidered under suspension of the rules. (consideration: CR H3564-3567)
  11. May 19, 2026 · HouseDEBATE - The House proceeded with forty minutes of debate on H.R. 6506.
  12. May 19, 2026Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3564)
  13. May 19, 2026 · HouseOn motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3564)
  14. May 19, 2026 · HouseMotion to reconsider laid on the table Agreed to without objection.
  15. May 20, 2026 · SenateReceived in the Senate and Read twice and referred to the Committee on Finance.

Committees

Committees and subcommittees the measure was referred to.

Agencies in its committees' jurisdiction

Analisa's mapping of committee jurisdiction to federal agencies; the bill may touch others, or none of these.

Who lobbied on it

Organizations whose lobbying reports (LD-2) name this measure. Spending is what they reported for those quarters on all issues, not on this measure alone.

  1. SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL)3 reports
    $110K reported (all issues)
  2. Chamber of Commerce of the U.S.A.1 report
    $18M reported (all issues)
  3. National Taxpayers Union1 report
    $30K reported (all issues)

Reports filed in 2025, 2026.

Sources and method

Every figure on this page traces to these records.

  • Bill status: bills and resolutions, sponsors, actions, subjects and CRS summaries (U.S. Government Publishing Office (GovInfo), from Congress.gov (Library of Congress))GovInfo Bill Status bulk data (Congress.gov; summaries by the Congressional Research Service) · data current to Oct 9, 2026 · loaded Oct 9, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Members of Congress, their terms, committees and identifiers (The @unitedstates project (from the Biographical Directory of the U.S. Congress, the House and the Senate))unitedstates/congress-legislators: legislators, committees and current committee membership · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: CC0 1.0 (public domain dedication)
  • House roll-call votes (Office of the Clerk, U.S. House of Representatives)Office of the Clerk, U.S. House of Representatives, roll-call vote records · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Senate roll-call votes and DW-NOMINATE scores (Voteview (UCLA Department of Political Science))Lewis, Jeffrey B., Keith Poole, Howard Rosenthal, Adam Boche, Aaron Rudkin, and Luke Sonnet (2026). Voteview: Congressional Roll-Call Votes Database. https://voteview.com/ · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Free to use with the required citation
  • Lobbying disclosures (LD-1 registrations, LD-2 quarterly reports, LD-203 contribution reports) (Clerk of the U.S. House of Representatives)Clerk of the House, Lobbying Disclosure Act filings (organizations only; lobbyists' names are not loaded) · data current to Oct 9, 2026 · loaded Oct 9, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Positions are shown only where a roll call recorded them; voice votes and unanimous consent record none.
  • Money and votes are shown side by side; neither explains the other.