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States / U.S. Congress / S 5173

S 5173 Introduced

Fairness in Foreign Filing Act

Introduced
In Committee
Floor
Crossed Over
Passed
Enacted
Overview Bill text 1 History 2 Sponsors
Introduced in Senate Jul 30, 2026 · 1.3K words Open full page ↗

II

119TH CONGRESS

2D SESSION

S. 5173

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.

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