HR. 5349
CommitteeTax Court Improvement Act
Updated 2026-07-25
Legislative Impact
Limited Policy Signal
28
Momentum Score
Low Momentum
0
Expands U.S. Tax Court procedural authority by broadening subpoena power, permitting equitable tolling of some petition deadlines, and revising judicial administration rules
- Amend special trial judge authority
- Require judicial recusal
