HR 6506 United States House · 119th Congress

Taxpayer Due Process Enhancement Act

HR 6506, the Taxpayer Due Process Enhancement Act, strengthens protections for taxpayers disputing tax liabilities during IRS collection actions. It suspends the deadline for claiming refunds related to disputed taxes during these proceedings and prohibits the IRS from using overpayments to offset those disputed amounts without taxpayer consent. The bill also expands Tax Court jurisdiction to review both the collection action and the underlying disputed tax liability within 30 days of a hearing. These changes directly affect taxpayers engaged in IRS collection hearings under Sections 6320 or 6330.

Bill status passed 3 of 5 stages cleared

Introduction

Dec 2025

Committee Review

May 2026

House Passage

May 2026

Senate Passage

President

Introduced Dec 9, 2025 Last action May 20, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Introduced in House → Engrossed in House · 2 edits · May 19, 2026

MINOR

The changes between the introduced and engrossed versions of HR 6506 are almost entirely formatting and numbering corrections (adding explicit section numbers, adjusting indentation, and reorganizing blank lines). The only substantive text change is a minor technical correction in Section 4(b), where 'this subsection' was changed to 'this section' in the effective date provision. No policy content was altered.

TECHNICAL

In Section 4(b) (effective date for Tax Court jurisdiction expansion), the reference was changed from 'the amendment made by this subsection' to 'the amendment made by this section,' broadening the effective date language to cover the entire section rather than just one subsection. This is a technical correction with no practical policy impact since the only substantive amendment in Section 4 is in subsection (a).

Throughout the bill, explicit section and subsection numbers were added or made visible (e.g., '1.Short title', '2.Suspension of period...', '3.Prohibition on crediting...'), and indentation was standardized. These are formatting changes that do not alter the meaning of any provision.

Floor votes

How they voted

This bill passed the House by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

May 20, 2026

Committee

Received in the Senate and Read twice and referred to the Committee on Finance.

upper

May 19, 2026

Introduced

On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3564)

lower

May 19, 2026

Lower · Passed

Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3564)

lower

May 19, 2026

Introduced

Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

lower

Jan 7, 2026

Lower · Passed

Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-428.

lower

Dec 10, 2025

Introduced

Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0.

lower

Dec 10, 2025

Lower · Passed

Committee Consideration and Mark-up Session Held

lower

Dec 9, 2025

Committee

Referred to the House Committee on Ways and Means.

lower

Dec 9, 2025

Introduced

Introduced in House

lower

1 primary · 1 co-sponsor