,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #cbbc  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #ac1 #bjag,mr4  
,dunn 7= himself1 ,mr4 ,jody ,b4 ,hice (
 ,georgia1 ,mr4 ,donovan1 ,mr4 ,mool5a>1
 ,mr4 ,faso1 ,mr4 ,roe ( ,t5nessee1 ,mr4
 ,k+ ( ,i[a1 ,mr4 ,?omas ,j4 ,rooney (  
,florida1 ,mr4 ,wilson ( ,s\? ,c>ol9a1 &
 ,mr4 ,ross7 introduc$ ! foll[+ bill2   
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to ext5d ! /atute 
( limitations on mak+ a claim = cr$it or
 refund & %ort5 ! /atute ( limitations  
on collection aft] assessm5t4  #a4 ,%ort
 title ,?is ,act may be cit$ z ! ,refund
 ,rights = ,taxpay]s ,act4  #b4         
,ext5sion ( /atute ( limitations on mak+
 claim = cr$it or refund  7a7 ,9 g5]al  
,section #feaa7;a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by /rik+ #c ye>s 
f ! "t ! return 0 fil$ or #b ye>s f ! "t
 ! tax 0 paid1 :i*ev] ( su* p]iods      
expires ! lat]1 or if no return 0 fil$  
by ! taxpay]1 )9 #b ye>s f ! "t ! tax 0 

paid & ins]t+ #g ye>s f ! lat] ( ! "t ! 
return 0 fil$ or ! tax 0 paid1 or if no 
return 0 fil$ by ! taxpay]1 )9 #g ye>s f
 ! "t ! tax 0 paid4  7b7 ,con=m+        
am5dm5ts  7#a7 ,section #feaa7;a7 ( su* 
,code is am5d$ by /rik+ #c ye>s 9 ! la/ 
s5t5ce & ins]t+ #g ye>s4  7#b7 ,section 
#feaa7;b77#b7 ( su* ,code is am5d$--    
7,a7 by /rik+ #c-ye> p]iod ea* place x  
appe>s 9 ! head+ & text ( subp>agraph   
7,a7 & ins]t+ #g-ye> p]iod1  7,b7 by    
/rik+ #c ye>s ea* place x appe>s 9      
subp>agraph 7,a7 & ins]t+ #g ye>s1 &    
7,c7 by /rik+ subp>agraph 7,b7 &        
r$esignat+ subp>agraph 7,c7 z           
subp>agraph 7,b74  7#c7 ,section        
#feaa7;d77#a7 ( su* ,code is am5d$--    
7,a7 by /rik+ ,sev5-ye> 9 ! head+ &     
ins]t+ ,special1 &  7,b7 by /rik+ #c-ye>
 p]iod & ins]t+ #g-ye> p]iod4  7#d7     
,section #feaa7;d77#b77;,a7 ( su* ,code 
is am5d$-- 7,a7 by /rik+ #c-ye> p]iod & 
ins]t+ #g-ye> p]iod1 &  7,b7 by /rik+ #c
 ye>s & ins]t+ #g ye>s4  7#e7 ,section  
#feaa7;d77#c77;,a7 ( su* ,code is am5d$ 

by /rik+ #c-ye> p]iod & ins]t+ #g-ye>   
p]iod4  7#f7 ,section #feaa7;d77#d77;,a7
 ( su* ,code is am5d$-- 7,a7 by /rik+   
#c-ye> p]iod & ins]t+ #g-ye> p]iod1 &   
7,b7 by /rik+ #c ye>s ea* place x appe>s
 & ins]t+ #g ye>s4  7#g7 ,section       
#feaa7;d77#e7 ( su* ,code is am5d$ by   
/rik+ second ye> & ins]t+ sev5? ye>4    
7#h7 ,section #feaa7;d77#f7 ( su* ,code 
is am5d$ by /rik+ "o ye> & ins]t+ #g    
ye>s4  7#i7 ,section #feaa7;d77#g7 ( su*
 ,code is am5d$ by /rik+ second ye> &   
ins]t+ sev5? ye>4  7#aj7 ,section       
#feaa7;d77#h7 ( su* ,code is am5d$--    
7,a7 9 subp>agraph 7,a7--  7i7 by /rik+ 
#c-ye> p]iod & ins]t+ #g-ye> p]iod1 &   
7ii7 by /rik+ #a-ye> p]iod & ins]t+     
#g-ye> p]iod1 &  7,b7 9 subp>agraph     
7,b7--  7i7 by /rik+ #e taxable ye>s 9 !
 head+ & ins]t+ #g taxable ye>s1 &  7ii7
 by /rik+ #e ye>s & ins]t+ #g ye>s4  7c7
 ,effective date ,! am5dm5ts made by ?is
 section %all apply to claims = cr$it or
 refund fil$ aft] ! date ( ! enactm5t ( 
?is ,act4  #c4 ,%ort5+ ( /atute (       

limitations on collection aft] assessm5t
  7a7 ,9 g5]al ,section #fejb7;a7 ( !   
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 by /rik+ #aj ye>s 9        
p>agraph 7#a7 & ins]t+ #g ye>s1 &  7#b7 
by /rik+ #aj-ye> p]iod 9 p>agraph       
7#b77;,b7 & ins]t+ #g-ye> p]iod4  7b7   
,effective date ,! am5dm5ts made by ?is 
section %all apply levies made1 &       
proce$+s begun1 aft] ! date ( ! enactm5t
 ( ?is ,act4