S. 5141In Committee

A bill to amend the Internal Revenue Code of 1986 to improve the notice and review procedure with respect to multi-year bans on claiming credits.

What this bill does

Amend the Internal Revenue Code to improve notice and review procedures for multi-year bans on claiming tax credits

Key points
  • Amend Internal Revenue Code
  • Modify notice procedures
  • Modify review procedures

Where it stands

Status
In Committee
Latest action
2026-07-28 — Read twice and referred to the Committee on Finance.

Topics and policy areas

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About these signals

Methodology

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.