Introduced
S. 5078
Introduced in Senate · July 28, 2026July 22, 2026
Mr. Cornyn (for himself and Mr. Luján) 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 adjust the threshold for conducting Tax Court proceedings relating to small disputes.
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 “Small Tax Case Threshold Modernization Act”.