United States · Bill · HR
H.R. 13954 (94th)
Legal Fees Reimbursement Act
Introduced
21 May 1976
Last action
21 May 1976 · Introduced
Status
Referred to House Committee on Ways and Means.
Sponsors
Rep. Quillen, James H. (Jimmy) [R-TN-1], Rep. Harkin, Tom [D-IA-5], Rep. Treen, David C. [R-LA-3]
Subjects
Taxation
Source updated
2 September 2025
Summary
Legal Fees Reimbursement Act - Provides that in any legal action initiated by the Government, or in any action instituted by a taxpayer contesting the accuracy of a deficiency or claiming a refund of taxes paid where the taxpayer prevails or substantially prevails, the Government shall be liable for the reimbursement in full of all reasonable litigation expenses incurred by the taxpayer as a consequence of legal defense, under the Internal Revenue Code.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
21 May 1976
Introduced
Referred to House Committee on Ways and Means.
Source: IntroReferral
21 May 1976
Introduced
Introduced in House
Source: IntroReferral
21 May 1976
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
1 official file
Introduced in House
summary · EN · 21 May 1976
Sponsors
- Rep. Quillen, James H. (Jimmy) [R-TN-1] · R · Sponsor
- Rep. Harkin, Tom [D-IA-5] · D · Cosponsor
- Rep. Treen, David C. [R-LA-3] · R · Cosponsor
- · hswm00 · Standing
Related records
- related to → Legal Fees Reimbursement Act
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/94th-congress/house-bill/13954
- Open data entity: https://api.congress.gov/v3/bill/94/hr/13954
- us · 94-hr-13954 · source updated 2 September 2025