S. 5078: Small Tax Case Threshold Modernization Act

S. 5078 is a federal bill in the 119th Congress. Taxpayers who disagree with the Internal Revenue Service currently can use simplified court procedures only if the disputed amount is 50000 dollars or less. This bill raises that limit to 100000 dollars and adds automatic annual adjustments for inflation… See its sponsors, how members voted, and a plain-English breakdown on PolityLens.