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119th Congress Taxation

H.R. 6506: Taxpayer Due Process Enhancement Act

Passed HouseMay 19, 2026

  1. Introduced (completed)Dec 9, 2025
  2. Passed House (completed)May 19, 2026
  3. Passed Senate (not reached)
  4. To the President (not reached)
  5. Became law (not reached)

Summary

Reported to House, Jan 7, 2026

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

Read the full summary
  • 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.

Written by the Congressional Research Service, Library of Congress.

Roll calls

0 votes on this bill

No roll call votes have been held on this bill.

Amendments

0 offered

No amendments were offered to this bill.

Cosponsors

1

Bipartisan support.

Who scored on this bill

72 points earned
  1. 1Nathaniel Moran R-TX SponsorDrew cross-party cosponsors, introduced, marked up, reported, passed House5 events+68
  2. 2Terri Sewell D-ALCosponsored; cosponsored bill passed2 events+4
See all scorers and every scoring event

Introductions and cosponsorships count toward weekly caps and show no points.

Other bills by Nathaniel Moran

History

  1. May 19, 2026Passed the House by voice vote.
  2. Dec 9, 2025Introduced in the House by Nathaniel Moran.
Show the full action history (13 actions)
  1. May 20, 2026Received in the Senate and Read twice and referred to the Committee on Finance.
  2. May 19, 2026Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  3. May 19, 2026Considered under suspension of the rules. (consideration: CR H3564-3567)
  4. May 19, 2026DEBATE - The House proceeded with forty minutes of debate on H.R. 6506.
  5. 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)
  6. May 19, 2026On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3564)
  7. May 19, 2026Motion to reconsider laid on the table Agreed to without objection.
  8. Jan 7, 2026Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-428.
  9. Jan 7, 2026Placed on the Union Calendar, Calendar No. 373.
  10. Dec 10, 2025Committee Consideration and Mark-up Session Held
  11. Dec 10, 2025Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0.
  12. Dec 9, 2025Introduced in House
  13. Dec 9, 2025Referred to the House Committee on Ways and Means.