A bill to amend the Internal Revenue Code of 1986 to adjust the threshold for conducting Tax Court proceedings relating to small disputes.
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Summary
Based on the bill's title, this measure would amend the Internal Revenue Code to adjust the threshold amount used to determine eligibility for Tax Court small dispute proceedings. The bill does not appear to substantively change tax policy itself, but rather modifies procedural rules for how tax disputes are handled in court.
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How your representatives voted
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