S. 5143 has not moved since its introduction on Jul 28, 2026, with no cosponsors
A bill to amend the Internal Revenue Code of 1986 to modify procedural requirements for penalties and disallowance periods.
IntroducedJul 28, 2026
Reported—
Passed one chamber—
Passed both—
Law—
What it changes · CRS summary
CRS has not published a summary of this bill yet. Read the bill text.
Context
- Committees
- Senate Finance Committee
- Policy area
- Taxation: 20 of 6,214 bills became law, 113th–118th (0.3%)
- Sponsor
- 0 of 329 bills enacted since 2013
- Text versions
- 1: introduced in senate · 473 words
- Latest action
- Jul 28, 2026: Read twice and referred to the Committee on Finance.
- Records
- Congress.gov · Bill text
Exhibit 1Passage odds band at each stage, rated when the bill reached it [4]
Related bills · 2
Each bill appears once, under its strongest link. 2 in all.
Related, per CRS or House · 2
- 119th S. 3931 TAS Act R · Introduced
- 119th S. 5441 TAS Act R · Introduced
Exhibit 2Articles naming the bill per day, last 90 days, US sources [3]