Introduced
S. 4761
Introduced in Senate · June 19, 2026June 11, 2026
Mr. Scott of South Carolina (for himself and Ms. Hassan) 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 clarify the authority of the Tax Court to order relief from a judgment or order.
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 “Tax Court Parity Act”.