Browse billsOfficial source 
S 4761
A bill to amend the Internal Revenue Code of 1986 to clarify the authority of the Tax Court to order relief from a judgment or order.
Introduced
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 16, 2026, 8:53 PM
Take action
Sign in to record your position, submit testimony, or contact your legislator.
Sign in to take action- Introduced
- Passed Senate
- Passed House
- To President
- Became Law
Sponsors
Official sponsors from legislative records.
Primary sponsor
Tim Scott
SenateSCRepublican
Cosponsor
Margaret Wood Hassan
SenateNHDemocrat
Arguments in favor
Reasons to support this legislation.
No arguments in favor have been submitted.
Submit yoursArguments opposed
Reasons to oppose this legislation.
No arguments opposed have been submitted.
Submit yours