Introduced
S. 5173
Introduced in Senate · August 4, 2026July 30, 2026
Mr. Whitehouse (for himself and Mr. Cassidy) 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 treat tax penalties as assessable in the same manner as taxes, to provide notice requirements for certain penalties, and for other purposes.
Preliminary notice and right of review for covered penalties
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 “Fairness in Foreign Filing Act”.