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HR 5446 115th Congress House

To amend the Internal Revenue Code of 1986 to restrict the immediate sale of seized property by the Secretary of the Treasury to perishable goods.

Introduced: April 10, 2018 See on congress.gov
Taxation Debt collectionTax administration and collection, taxpayers
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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 11 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 18, 2018
Pursuant to the provisions of H. Res. 831, H.R. 5446 is laid on the table.
Apr 17, 2018
Motion to reconsider laid on the table Agreed to without objection.
Apr 17, 2018
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3366)
Apr 17, 2018
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.(text: CR H3366)
Apr 17, 2018
DEBATE - The House proceeded with forty minutes of debate on H.R. 5446.
Apr 17, 2018
Considered under suspension of the rules. (consideration: CR H3366-3367)
Apr 17, 2018
Ms. Jenkins (KS) moved to suspend the rules and pass the bill, as amended.
Apr 11, 2018
Ordered to be Reported (Amended) by Voice Vote.
Apr 11, 2018
Committee Consideration and Mark-up Session Held.
Apr 10, 2018
Referred to the House Committee on Ways and Means.
Apr 10, 2018
Introduced in House
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 Latest action April 18, 2018

Pursuant to the provisions of H. Res. 831, H.R. 5446 is laid on the table.

 Plain-English summary Congressional Research Service

(Sec. 1) This bill amends the Internal Revenue Code to limit the authority of the Internal Revenue Service (IRS) to immediately sell certain seized property. The IRS may continue to immediately sell seized property that is liable to perish (e.g., food, but not clothing or equipment) after the owner is given an opportunity to pay the appraised value of the property or post a bond to ensure payment. The IRS may no longer immediately sell seized property merely if it is liable to become greatly reduced in price or value or cannot be kept without great expense.

 Related & companion bills 1
  • HR 5444 Related bill Taxpayer First Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 5446: To amend the Internal Revenue Code of 1986 to restrict the immediate sale of seized property by the Secretary of the Treasury to perishable goods.. 115th Congress. Open America. https://openamerica.io/bill/115-HR-5446/
MLA
"H.R. 5446: To amend the Internal Revenue Code of 1986 to restrict the immediate sale of seized property by the Secretary of the Treasury to perishable goods.." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-5446/.
Bluebook (legal)
H.R. 5446, 115th Cong. (2026), https://openamerica.io/bill/115-HR-5446/.
Markdown link
[H.R. 5446: To amend the Internal Revenue Code of 1986 to restrict the immediate sale of seized property by the Secretary of the Treasury to perishable goods.](https://openamerica.io/bill/115-HR-5446/)
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