The public record · 119th Congress

Fairness in Foreign Filing Act

The Congressional Research Service has not published a summary of this measure.

Other titles

the names this measure carries besides the one at the top of this page, each with the record's own label for it. The collection includes titles given to parts of a bill as well as to the whole.

A bill 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.Official Title as Introduced

Fairness in Foreign Filing ActShort Title(s) as Introduced

Legislative history

S. 5173·Senate·Bill·Taxation

Sen. Sheldon Whitehouse(Democratic-Rhode Island)·

Jul 30, 2026

SenateRead twice and referred to the Committee on Finance.

Documents

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Bill text

Jul 30, 2026As introduced in the Senate