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IntroducedJul 30, 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 treat tax penalties as assessable in the same manner as taxes, to provide notice requirements for certain penalties, and for other purposes.
Last Action See all actions
Senate • Jul 30, 2026: Read twice and referred to the Committee on Finance.
Summary
Comments on S 5173
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Votes
Actions
- Jul 30, 2026 | Senate
- Introduced in Senate
- Read twice and referred to the Committee on Finance.
Bill Texts
Documents

