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HR 4747 103th Congress Taxation

To amend the Internal Revenue Code of 1986 to allow claims for credits and refunds in certain cases where the statute of limitations is open for the assessment of a deficiency.

Introduced: July 13, 1994 See on congress.gov
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
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APA
U.S. Congress. (2026). H.R. 4747: To amend the Internal Revenue Code of 1986 to allow claims for credits and refunds in certain cases where the statute of limitations is open for the assessment of a deficiency.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-4747/
MLA
"H.R. 4747: To amend the Internal Revenue Code of 1986 to allow claims for credits and refunds in certain cases where the statute of limitations is open for the assessment of a deficiency.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-4747/.
Bluebook (legal)
H.R. 4747, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-4747/.
Markdown link
[H.R. 4747: To amend the Internal Revenue Code of 1986 to allow claims for credits and refunds in certain cases where the statute of limitations is open for the assessment of a deficiency.](https://openamerica.io/bill/103-HR-4747/)
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