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Senate bill · 119th Congress · Latest step: Introduced

Fairness in Foreign Filing Act

S. 5173Introduced Jul 30, 2026Policy area: Taxation

Official title: A bill to amend the Internal Revenue Code of 1986 to treat tax penalties as assessable in the same manner as taxes, to provide notice requirements for certain penalties, and for other purposes.

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Where it went

Latest action: Jul 30, 2026 — Read twice and referred to the Committee on Finance.

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 Republican

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

Bill Cassidy (R-LA).

More from the sponsor

Other 119th Congress bills sponsored by Sen. Sheldon Whitehouse.

Related bills

Relationships as recorded by Congress.gov.

Sponsor’s state and district

Rhode Island in Congress

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Data as of Sep 29, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.