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HR 1294 106th Congress House

To amend the Internal Revenue Code of 1986 to extend the period for filing for a credit or refund of individual income taxes from 3 to 7 years.

Introduced: March 25, 1999 See on congress.gov
Taxation Income taxPersonal income taxTax administrationTax credits
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 25, 1999
Referred to the House Committee on Ways and Means.
Mar 25, 1999
Introduced in House
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 Latest action March 25, 1999

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to extend from three to seven years the period for filing for a credit or refund of an overpayment of individual income tax.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Sessions, Pete
Texas · Mar 25, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1294: To amend the Internal Revenue Code of 1986 to extend the period for filing for a credit or refund of individual income taxes from 3 to 7 years.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-1294/
MLA
"H.R. 1294: To amend the Internal Revenue Code of 1986 to extend the period for filing for a credit or refund of individual income taxes from 3 to 7 years.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-1294/.
Bluebook (legal)
H.R. 1294, 106th Cong. (2026), https://openamerica.io/bill/106-HR-1294/.
Markdown link
[H.R. 1294: To amend the Internal Revenue Code of 1986 to extend the period for filing for a credit or refund of individual income taxes from 3 to 7 years.](https://openamerica.io/bill/106-HR-1294/)
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