The record

LegislationLegislation· May 2026
HR 6506 Passed House — in Senate

Sponsored by Nathaniel Moran (R)

Taxpayer Due Process Enhancement Act

Suspends the refund-claim deadline and blocks overpayment offsetting during tax disputes.

Tradeoff

Gives taxpayers more time and money protection during collection disputes. Changes collection procedures and expands Tax Court authority over tax liability disputes.

What's in it

See official bill text

Reduces revenues by $1 million over 10 years (2026-2035); increases the deficit by $1 million over the same period.

The $1 million federal revenue loss reflects the estimated reduction in collections from taxpayers exercising expanded due process rights—the policy's real impact is on how the and Tax Court conduct collection proceedings and resolve disputes with taxpayers.

H.R. 6506, Taxpayer Due Process Enhancement Act · Feb 2026

Passed the House by on May 19, 2026 — now in the Senate.

  1. House

    Introduced

    (Dec 9, 2025)

  2. House

    Committee on Ways and Means(Dec 9, 2025)

  3. House

    The Committee on Ways and Means voted to send it to the floor

    Reported 41 - 0(Dec 10, 2025)

    Committee report H. Rept. 119-428.

  4. House

    Passage of the bill

    Passed by (May 19, 2026)

    No individual votes were recorded.

  5. Senate

    Received from the House

    on Finance(May 20, 2026)