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.
USA119th CongressS-5173| Senate
| Updated: 7/30/2026
Sheldon Whitehouse
Democratic Senator
Rhode Island
Cosponsors (1)
Finance Committee
- Introduced
- In Committee
- On Floor
- Passed Chamber
- Enacted
Timeline
Introduced in Senate
Read twice and referred to the Committee on Finance.
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.
USA119th CongressS-5173| Senate
| Updated: 7/30/2026
Timeline
Introduced in Senate
Read twice and referred to the Committee on Finance.
Sheldon Whitehouse
Democratic Senator
Rhode Island
Cosponsors (1)
Finance Committee
- Introduced
- In Committee
- On Floor
- Passed Chamber
- Enacted