Project 2025 Tracker / What’s done, what’s next

22. Department of the Treasury · Notable · Needs Congress

Expand the jurisdiction of the Tax Court

Attempted

700 22. Department of the Treasury

“For example, interest on overpayments should be the same as interest on underpayments rather than the government receiving a higher rate, the time limit for taxpayers to sue for damages for improper collection actions should be extended, the jurisdiction of the Tax Court should be expanded, and the tax penalty system should be reformed by rationalizing the penalty structure and reducing some of the most punitive penalties.”

What has happened

  1. Attempted

    The House passed a second jurisdiction bill. H.R. 6506, the Taxpayer Due Process Enhancement Act, passed on May 19, 2026 with a section headed "Expansion of jurisdiction of Tax Court" rewriting section 6330(d)(1) to widen what the Tax Court may review on a petition from a collection due process determination. Like H.R. 5349 it went to the Senate Finance Committee and has not been voted on there.

  2. Attempted

    The House passed H.R. 5349, the Tax Court Improvement Act, on December 1, 2025. Its section 5 amends section 7451(b) to provide that "the Tax Court shall have jurisdiction to toll the period for filing a petition under section 6213(a)" where equity warrants, and to toll filing deadlines when a filing location is inaccessible; section 3 lets special trial judges hear, on the parties' consent, any proceeding not already assigned to them and gives them contempt authority; section 2 rewrites the Tax Court's subpoena and deposition powers. Passage by one chamber is `attempted` under playbook §3b. The bill was received in the Senate and referred to Finance, where it remains.

Research log

What was searched, and what didn’t count as evidence

Research notes

Two attempted events rather than one because they are two separate bills passed seven months apart; the playbook forbids collapsing steps. Neither has moved in the Senate, so the Status stays at attempted.

Also in committee and not counted: S. 4761, the Tax Court Parity Act (referred to Finance 2026-06-11).

This is the only one of the four asks drawn from this Quote that has moved; #1952, #1953 and #1955 remain not started.

Action
expand
Object
jurisdiction of the U.S. Tax Court
ID
1954