HR. 5349Introduced
TAS Act
Plain-English overview
What this bill does
Expands U.S. Tax Court authority over subpoenas, petition deadlines, and other court procedures in tax cases
Key points
- Require judicial recusal in certain cases
- Authorize broader Tax Court subpoenas
- Allow equitable tolling of petition deadlines
- Expand special trial judge appointments
Current status
Where it stands
Status
Introduced
Latest action
2026-09-30 — Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.
Related context
Topics and policy areas
Select a topic to continue exploring related legislation, members, and committees.
Discovery signals
About these signals
Impact and Momentum are relative discovery aids calculated by Legislation Lemur. They help you scan the congressional record; they are not predictions, endorsements, ideological ratings, or measures of policy importance.
Impact ScoreOverall observed legislative footprint and accumulated activity.
MomentumHow recently active or changing the bill appears in available data.