H.R. 3223 · 115th Congress
Refund Rights for Taxpayers Act
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Never voted on. It didn't reach a floor vote before the 115th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
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Ferguson9 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
This bill amends the Internal Revenue Code to: (1) extend the statute of limitations for making a claim for a credit or refund for the overpayment of any tax, and (2) shorten the statute of limitations for a collection after the assessment of any tax.
What it does: CRS summary · Introduced in House · Jul 13, 2017
Refund Rights for Taxpayers Act
This bill amends the Internal Revenue Code to: (1) extend the statute of limitations for making a claim for a credit or refund for the overpayment of any tax, and (2) shorten the statute of limitations for a collection after the assessment of any tax.
(Under current law, the statute of limitations for making a claim for a credit or refund is three years from the time the return was filed or two years from the time the tax was paid, whichever period expires later. If no return was filed by the taxpayer, the limit is two years from the time the tax was paid.) The bill extends this limit to seven years from the later of the time the return was filed or the tax was paid or, if no return was filed, seven years from the time the tax was paid.
With respect to the statute of limitations for a collection after the assessment of any tax, the bill decreases the limit from 10 years to 7 years after the assessment of the tax.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Refund Rights for Taxpayers Act
Latest action (Jul 13, 2017): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Jul 13, 2017
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.