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Titles (2)

Short Titles

Short Titles - House of Representatives

Short Titles as Introduced

Refund Rights for Taxpayers Act

Official Titles

Official Titles - House of Representatives

Official Title as Introduced

To amend the Internal Revenue Code of 1986 to extend the statute of limitations on making a claim for credit or refund and shorten the statute of limitations on collection after assessment.


Actions Overview (1)

Date Actions Overview
07/13/2017Introduced in House

All Actions (2)

Date All Actions
07/13/2017Referred to the House Committee on Ways and Means.
Action By: House of Representatives
07/13/2017Introduced in House
Action By: House of Representatives

Cosponsors (30)


Committees (1)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Related Documents
House Ways and Means07/13/2017 Referred to

No related bill information was received for H.R.3223.


Subjects (3)


Latest Summary (1)

There is one summary for H.R.3223. View summaries

Shown Here:
Introduced in House (07/13/2017)

Refund Rights for Taxpayers Act

This bill amends the Internal Revenue Code to: (1) extend the statute of limitations for making a claim for a credit or refund for the overpayment of any tax, and (2) shorten the statute of limitations for a collection after the assessment of any tax.

(Under current law, the statute of limitations for making a claim for a credit or refund is three years from the time the return was filed or two years from the time the tax was paid, whichever period expires later. If no return was filed by the taxpayer, the limit is two years from the time the tax was paid.) The bill extends this limit to seven years from the later of the time the return was filed or the tax was paid or, if no return was filed, seven years from the time the tax was paid.

With respect to the statute of limitations for a collection after the assessment of any tax, the bill decreases the limit from 10 years to 7 years after the assessment of the tax.