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H.R. 5349: TAS Act
119th Congress · introduced 2025-09-15 · Taxation · Latest: Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.
federal
Official title
TAS Act
Plain summary
Tax Court Improvement Act This bill expands the authority of the U.S. Tax Court to issue subpoenas, authorizes the Tax Court to extend certain petition deadlines, and makes other changes related to Tax Court procedures. The bill authorizes the Tax Court to issue subpoenas compelling the production of documents and other items from a litigant or witness for evidentiary or discovery purposes (whether or not it is in connection with a scheduled hearing). (Under current law, the Tax Court may issue subpoenas only to compel the attendance and testimony of witnesses and the production of evidence at a scheduled hearing or deposition.) The bill authorizes the Tax Court to extend (or toll) the deadline to file a Tax Court petition contesting an Internal Revenue Service (IRS) deficiency notice if it is equitable to do so (known as equitable tolling). Further, under the bill, the dismissal of a petition contesting an IRS deficiency notice because the petition is not filed before the deadline and equitable tolling is denied is not treated as a decision of the Tax Court. This allows a subsequent claim to be filed in U.S. district court if certain conditions are met. The bill also expands the type of Tax Court proceedings for which special trial judges may be appointed, authorizes Tax Court special trial judges to impose fines up to $5,000 and up to 30 days in jail for contempt of court, and requires Tax Court judges and special trial judges to recuse themselves in certain circumstances.
Congressional Research Service summary (Introduced in House), quoted unchanged (nonpartisan). Read the source.
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Officials and money
Sponsor: Rep. Moran, Nathaniel [R-TX-1] · 1 cosponsors
Money: CBO cost estimate: H.R. 5349, Tax Court Improvement Act (2025-11-19) No linked contracts or vendors yet.
Words on this page, explained (1)
- Bill
- A proposed law. It becomes law only if it passes the legislature and is signed by the president or governor (or a veto is overridden).
Plain meanings written from linked sources. All words.
Sources
- Congressional Research Service summary (Introduced in House)
- Congress.gov
- Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-119hr5349.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/119/hr>
Record fed-us-cong119-hr5349 · catalog fed-us-congress-bills-cong119 · updated 2026-11-03 by psicol fed-bills