S. 5173: A bill to amend the Internal Revenue Code of 1986 to treat tax penalties as assessable in the same manner as taxes, to provide notice requirements for certain penalties, and for other purposes.
A Senate bill (S.) in the 119th U.S. Congress.
Overview
| Congress | 119th U.S. Congress (2025–2026) |
|---|---|
| Type | Senate bill (S.) |
| Originating chamber | Senate |
| Introduced | 2026-07-30 |
| Sponsor | Sen. Whitehouse, Sheldon [D-RI] |
| Cosponsors | 1 |
| Latest action | 2026-07-30 — Read twice and referred to the Committee on Finance. |
| Last updated | 2026-07-31 |
Summary
An official summary for this measure has not been published by Congress. The full text is available on congress.gov.
Cosponsors (1)
| Name | Party / state |
|---|---|
| Bill Cassidy | R LA (original cosponsor) 2026-07-30 |
Full text & official record
The official bill text, section-by-section summary, amendments, committee reports, and the complete legislative timeline for S. 5173 are published by Congress on congress.gov.
View S. 5173 on congress.gov →
Frequently asked questions
What is S. 5173?
S. 5173 is a Senate bill (S.) introduced in the 119th U.S. Congress, originating in the Senate. Official title: A bill to amend the Internal Revenue Code of 1986 to treat tax penalties as assessable in the same manner as taxes, to provide notice requirements for certain penalties, and for other purposes..
Where can I read the full bill text?
The full text, cosponsors, amendments, and legislative status for S. 5173 are available on congress.gov.
Bill data: congress.gov API (official congressional records).