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119-s-5141Committee
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A bill to amend the Internal Revenue Code of 1986 to improve the notice and review procedure with respect to multi-year bans on claiming credits.

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Summary

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Based on the bill's title, this measure would amend the Internal Revenue Code to improve the notice and review procedures that apply when the IRS imposes multi-year bans on taxpayers claiming certain tax credits. The bill appears focused on procedural fairness and transparency in how the IRS communicates and allows review of such bans, rather than changing which credits are available or who qualifies for them.

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