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IntroducedJul 14, 2026
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Passed Senate
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Passed House
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Became Law
United States Senate Bill
A bill to amend the Internal Revenue Code of 1986 to clarify that the exception to the general statute of limitations for fraudulent returns applies only when a taxpayer seeks to evade their tax obligations.
Last Action See all actions
Senate • Jul 14, 2026: Read twice and referred to the Committee on Finance.
Summary
Comments on S 4964
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Votes
Actions
- Jul 14, 2026 | Senate
- Introduced in Senate
- Read twice and referred to the Committee on Finance.
Bill Texts
Documents

