S.4964

A bill to amend the Internal Revenue Code of 1986 to clarify that the exception to the general statute of limitations for fraudulent returns applies only when a taxpayer seeks to evade their tax obligations.

Introduced·7/14/26

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Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

1
1
Democratic CaucusRepublican Caucus

History

Jul 14

Senate

Read twice and referred to the Committee on Finance.