Skip to main content
HR 1336 107th Congress House

Tax Refund Statute of Limitation Extension Act

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

Introduced: April 3, 2001 See on congress.gov
Taxation Income taxPersonal income taxTax administrationTax credits
More subjectsShow fewer subjects
Tax refundsTax returns
Sign in to write a letter Sign in to watch
This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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
Apr 3, 2001
Referred to the House Committee on Ways and Means.
Apr 3, 2001
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action April 3, 2001

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Tax Refund Statute of Limitation Extension Act - Amends the Internal Revenue Code to extend to seven years the filing period for individual income tax refunds or credits.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Sessions, Pete
Texas · Apr 3, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1336: Tax Refund Statute of Limitation Extension Act. 107th Congress. Open America. https://openamerica.io/bill/107-HR-1336/
MLA
"H.R. 1336: Tax Refund Statute of Limitation Extension Act." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-1336/.
Bluebook (legal)
H.R. 1336, 107th Cong. (2026), https://openamerica.io/bill/107-HR-1336/.
Markdown link
[H.R. 1336: Tax Refund Statute of Limitation Extension Act](https://openamerica.io/bill/107-HR-1336/)
Report a problem