HR 5488
109th Congress
House
Taxation
Claims
Estate tax
Law
Limitation of actions
Tax credits
Tax refunds
Estate Litigation Fairness Act
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
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
Referred to the House Committee on Ways and Means.
Bill text
1 version
- Introduced in House Formatted Text PDF Formatted XML
Committees of jurisdiction
1
Cite this page
U.S. Congress. (2026). H.R. 5488: Estate Litigation Fairness Act. 109th Congress. Open America. https://openamerica.io/bill/109-HR-5488/
"H.R. 5488: Estate Litigation Fairness Act." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-5488/.
H.R. 5488, 109th Cong. (2026), https://openamerica.io/bill/109-HR-5488/.
[H.R. 5488: Estate Litigation Fairness Act](https://openamerica.io/bill/109-HR-5488/)