S. 3523 - A Bill to Amend the Internal Revenue Code of 1986 to Provide That the Tax Court May Review Claims for Equitable Innocent Spouse Relief and to Suspend the Running on the Period of Limitations While Such Claims Are Pending.
Taxation. 109th Congress (2005-2006) View bill details
- Sponsor:
- Dianne Feinstein
- Summary:
- A bill to amend the Internal Revenue Code of 1986 to provide that the Tax Court may review claims for equitable innocent spouse relief and to suspend the running on the period of limitations while such claims are pending. (by CRS)
- Status:
- The bill was voted on in the Senate on September 29, 2006
Senate Vote: On Passage
PASSED by voice vote on September 30, 2006.
Other Votes:
A Bill to Amend the Internal Revenue Code of 1986 to Provide That the Tax Court May Review Claims for Equitable Innocent Spouse Relief and to Suspend the Running on the Period of Limitations While Such Claims Are Pending.
S. 3523 — 109th Congress (2005–2006)
- Summary
- A bill to amend the Internal Revenue Code of 1986 to provide that the Tax Court may review claims for equitable innocent spouse relief and to suspend the running on the period of limitations while such claims are pending. (by CRS)
- Learn More
- At OpenCongress
- Title
- A bill to amend the Internal Revenue Code of 1986 to provide that the Tax Court may review claims for equitable innocent spouse relief and to suspend the running on the period of limitations while such claims are pending.
- Other Titles
- Sponsor
- Dianne Feinstein
- Co-Sponsors
- Subjects
- Taxation
- Divorce
- Families
- Income tax
- Jurisdiction
- Law
- Separation (Law)
- Tax administration
- Tax courts
- Tax returns
- Related Bills
- Major Actions
Introduced 6/15/2006 Referred to Committee Passed Senate 9/30/2006 - Bill History
-
Chamber/Committee Motion Date Result currently selected Senate Passed Senate without amendment by Unanimous Consent. (text: CR 9/29/2006 S10795) 9/30/2006 PASSED by voice vote Action Date Description Introduced 6/15/2006 6/15/2006 Read twice and referred to the Committee on Finance. 6/15/2006 Sponsor introductory remarks on measure. (CR S5962-5963) 9/30/2006 Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR 9/29/2006 S10795) currently selected Senate Vote on Passage 9/30/2006 Passed Senate without amendment by Unanimous Consent. (text: CR 9/29/2006 S10795) 10/02/2006 Message on Senate action sent to the House. 11/09/2006 Received in the House. 11/09/2006 Held at the desk. 11/13/2006 Referred to the House Committee on Ways and Means. Number Sponsor Date Offered Status
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Includes reported contributions to congressional campaigns of Senators in office on day of vote, from interest groups invested in the vote according to MapLight, January 1, 2001 – December 31, 2006.
Contributions data source: OpenSecrets.org
Contributions data source: OpenSecrets.org
