S.5477

Federal Receivership Fairness Act

Introduced·9/23/26

Prefiled

Introduced9/23/26

Chamber Passed

Final Passage

Complete

Introduced

S. 5477

September 23, 2026

Mr. Young (for himself and Mr. Warner) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to provide for certain rules regarding determination of tax in the case of a receivership.

Determination of Federal tax liability by courts

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Federal Receivership Fairness Act”.

S5477 U.S. Senate: Federal Receivership Fairness Act