S. 4761 119th Congress Senate

Tax Court Parity Act

Official title: A bill to amend the Internal Revenue Code of 1986 to clarify the authority of the Tax Court to order relief from a judgment or order.

Introduced: June 11, 2026 Introduced by: Tim Scott Republican · South Carolina See on congress.gov

Taxation

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Jun 11, 2026

Read twice and referred to the Committee on Finance.

Jun 11, 2026

Introduced in Senate

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What's happening now June 11, 2026

Read twice and referred to the Committee on Finance.

Related & companion bills 1

Bill text 1 version

Introduced in Senate Formatted Text PDF Formatted XML

Source documents hosted by congress.gov.

Committees of jurisdiction 1

Finance Committee
Senate

Cosponsors 1

Hassan, Margaret Wood

New Hampshire · Jun 11, 2026

Cite this page click to expand

APA

U.S. Congress. (2026). S. 4761: Tax Court Parity Act. 119th Congress. Open America. https://openamerica.io/bill/119-S-4761/

MLA

"S. 4761: Tax Court Parity Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-S-4761/.

Bluebook (legal)

S. 4761, 119th Cong. (2026), https://openamerica.io/bill/119-S-4761/.

Markdown link

[S. 4761: Tax Court Parity Act](https://openamerica.io/bill/119-S-4761/)