{
  "legislative_session": "119",
  "identifier": "HR 6506",
  "title": "Taxpayer Due Process Enhancement Act",
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      "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."
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      "description": "Motion to reconsider laid on the table Agreed to without objection.",
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      "description": "On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3564)",
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      "description": "DEBATE - The House proceeded with forty minutes of debate on H.R. 6506.",
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      "description": "Considered under suspension of the rules. (consideration: CR H3564-3567)",
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      "description": "Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.",
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      "description": "Placed on the Union Calendar, Calendar No. 373.",
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      "description": "Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-428.",
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    {
      "description": "Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0.",
      "date": "2025-12-10T05:00:00+00:00",
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      "description": "Committee Consideration and Mark-up Session Held",
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      "name": "Terri A. Sewell",
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      "name": "Nathaniel Moran",
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      "note": "Referred in Senate",
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      "date": "2026-01-07",
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      "note": "CBO: H.R. 6506, Taxpayer Due Process Enhancement Act",
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