Small Tax Case Threshold Modernization Act

Introduced

In Committee

Floor

Crossed Over

Passed

Enacted

Overview Bill text 1 History 2 Sponsors

Introduced in Senate Jul 22, 2026 · 485 words Open full page ↗

119TH CONGRESS

2D SESSION

S. 5078

To amend the Internal Revenue Code of 1986 to adjust the threshold for

conducting Tax Court proceedings relating to small disputes.

Sign in to read the full text

The document summary and details above are public. The full text is available to signed-in accounts.

Create a free account Sign in

PASSAGE PROBABILITY

1% Unlikely

Why this number

Stage base Introduced — base rate 2%, measured from US's completed sessions
Momentum -7 17/100 from the pace of recorded action
Time since last action -9 81 days quiet

A transparent scoring model over stage, momentum, recency, sponsorship and recorded votes — not a trained predictor. Treat it as a way to rank attention, not as a forecast.