Tax Court Improvement Act
More Time and Fairer Rules for Tax Court Cases
Stalled
No legislative action in over 90 days.
Legislative Progress
Key Points
- Lets the court require people to show up and bring records before a hearing so both sides share information sooner, which can speed up settlements
- Allows special Tax Court judges to hear more kinds of cases if both sides agree, and to punish bad behavior in court
- Requires Tax Court judges to step aside if they have a conflict of interest, using the same rules as other federal courts
- Gives taxpayers a chance to file late if they had a strong, fair reason, like serious illness, disaster, or getting bad directions from the government
- Extends deadlines when the court office or online filing system is closed, including during a government shutdown, by the closed days plus 14 more
Impact Analysis
Govbase has not yet run an impact analysis on this legislation.
Milestones
Received in the Senate and Read twice and referred to the Committee on Finance.
Sent to a congressional committee for expert review. The committee decides whether this bill moves forward.
Motion to reconsider laid on the table Agreed to without objection.
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4942-4944)
The House fast-tracked this bill — limited debate, no amendments allowed, but needs two-thirds support to pass.
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4942-4944)
The House fast-tracked this bill — limited debate, no amendments allowed, but needs two-thirds support to pass.
DEBATE - The House proceeded with forty minutes of debate on H.R. 5349.
Votes
No votes have been recorded for this legislation yet.
News
No related news coverage found for this legislation yet.
Source Information
Document Type
Congressional Bill
Official Title
Tax Court Improvement Act
Data Sources
Sponsor
Cosponsors
(1)Analysis generated by AI. Always verify with official sources.