Skip to content
PoliticalRepoPoliticalRepo

United States · Bill · HR

H.R. 3223 (115th)

Refund Rights for Taxpayers Act

referredUnited States· United States Congress· EN

Introduced

13 July 2017

Last action

13 July 2017 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Dunn, Neal P. [R-FL-2], Rep. Hice, Jody B. [R-GA-10], Rep. Donovan, Daniel M., Jr. [R-NY-11], Rep. Moolenaar, John R. [R-MI-2], Rep. Faso, John J. [R-NY-19], Rep. Roe, David P. [R-TN-1], Rep. King, Steve [R-IA-4], Rep. Rooney, Thomas J. [R-FL-17], Rep. Wilson, Joe [R-SC-2], Rep. Ross, Dennis A. [R-FL-15], Rep. Gosar, Paul A. [R-AZ-9], Rep. Rogers, Mike D. [R-AL-3], Rep. Arrington, Jodey C. [R-TX-19], Rep. Abraham, Ralph Lee [R-LA-5], Rep. Meadows, Mark [R-NC-11], Rep. Smith, Jason [R-MO-8], Rep. LaMalfa, Doug [R-CA-1], Rep. Babin, Brian [R-TX-36], Rep. Rouzer, David [R-NC-7], Rep. Rooney, Francis [R-FL-19], Rep. Biggs, Andy [R-AZ-5], Karen Handel, Rep. Rokita, Todd [R-IN-4], Rep. Davidson, Warren [R-OH-8], Rep. DeSantis, Ron [R-FL-6], Rep. Posey, Bill [R-FL-8], Rep. Yoho, Ted S. [R-FL-3], Rep. Gaetz, Matt [R-FL-1], Rep. Burgess, Michael C. [R-TX-26], Rep. Weber, Randy K. Sr. [R-TX-14], Rep. Ferguson, A. Drew, IV [R-GA-3]

Subjects

Taxation

Source updated

11 August 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Refund Rights for Taxpayers Act This bill amends the Internal Revenue Code to: (1) extend the statute of limitations for making a claim for a credit or refund for the overpayment of any tax, and (2) shorten the statute of limitations for a collection after the assessment of any tax. (Under current law, the statute of limitations for making a claim for a credit or refund is three years from the time the return was filed or two years from the time the tax was paid, whichever period expires later. If no return was filed by the taxpayer, the limit is two years from the time the tax was paid.) The bill extends this limit to seven years from the later of the time the return was filed or the tax was paid or, if no return was filed, seven years from the time the tax was paid. With respect to the statute of limitations for a collection after the assessment of any tax, the bill decreases the limit from 10 years to 7 years after the assessment of the tax.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 13 July 2017

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 13 July 2017

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 13 July 2017

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

View fileDownload file

This file cannot be previewed here. Use View or Download.

Leesvertaling

Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Introduced in House (text)

    Introduced in House · EN · 13 July 2017

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 13 July 2017

    ViewDownloadOpen at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Introduced in House

    summary · EN · 13 July 2017

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.