Legis Daily

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.

USA119th CongressS-4964| Senate 
| Updated: 7/14/2026
Roger Marshall

Roger Marshall

Republican Senator

Kansas

Cosponsors (1)
Peter Welch (Democratic)

Finance Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Timeline
Jul 14, 2026
Introduced in Senate
Jul 14, 2026
Read twice and referred to the Committee on Finance.
  • July 14, 2026
    Introduced in Senate


  • July 14, 2026
    Read twice and referred to the Committee on Finance.

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.

USA119th CongressS-4964| Senate 
| Updated: 7/14/2026
Timeline
Jul 14, 2026
Introduced in Senate
Jul 14, 2026
Read twice and referred to the Committee on Finance.
  • July 14, 2026
    Introduced in Senate


  • July 14, 2026
    Read twice and referred to the Committee on Finance.
Roger Marshall

Roger Marshall

Republican Senator

Kansas

Cosponsors (1)
Peter Welch (Democratic)

Finance Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted