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HR 5488 109th Congress House Taxation Claims Estate tax Law Limitation of actions Tax credits Tax refunds

Estate Litigation Fairness Act

Introduced: May 25, 2006 Introduced by: Aderholt, Robert B. Republican · Alabama See on congress.gov
This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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
May 25, 2006
Referred to the House Committee on Ways and Means.
May 25, 2006
Introduced in House
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 Plain-English summary Congressional Research Service

Estate Litigation Fairness Act - Amends the Internal Revenue Code to extend the limitation period for filing a refund claim for overpayment of estate tax resulting from litigation expenses incurred after the filing date of the estate tax return.

What's happening now May 25, 2006

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5488: Estate Litigation Fairness Act. 109th Congress. Open America. https://openamerica.io/bill/109-HR-5488/
MLA
"H.R. 5488: Estate Litigation Fairness Act." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-5488/.
Bluebook (legal)
H.R. 5488, 109th Cong. (2026), https://openamerica.io/bill/109-HR-5488/.
Markdown link
[H.R. 5488: Estate Litigation Fairness Act](https://openamerica.io/bill/109-HR-5488/)
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