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House bill · 119th Congress · Latest step: Passed House

Taxpayer Due Process Enhancement Act

H.R. 6506Introduced Dec 9, 2025Policy area: Taxation

Official title: To amend the Internal Revenue Code of 1986 to suspend the period of limitations on filing a claim for credit or refund during collection action proceedings, to prohibit the crediting of overpayments against disputed tax liability during such proceedings, and to expand the jurisdiction of the Tax Court.

Sponsor: Rep. Nathaniel Moran R-TX
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Where it went

Latest action: May 20, 2026 — Received in the Senate and Read twice and referred to the Committee on Finance.

Cost and committee reports

Official records Congress.gov attaches to H.R. 6506.

From the Congress.gov bill record for H.R. 6506, last updated September 19, 2026. PORKER’s copy was retrieved September 24, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.

Vote results

No recorded roll-call votes on this bill in PORKER’s records (voice votes and unanimous consent are not roll calls; roll-call records start in 2011).

Cosponsors

1 cosponsor — 1 Democrat

1 of 1 cosponsors (100%) are from the other party.

Terri Sewell (D-AL).

More from the sponsor

Other 119th Congress bills sponsored by Rep. Nathaniel Moran.

Sponsor’s state and district

Texas in Congress · TX-1 district

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Data as of Sep 24, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.