Taxpayer Due Process Enhancement Act

HR6506, the Taxpayer Due Process Enhancement Act, was introduced in the House on December 9, 2025, reported amended by the Committee on Ways and Means on January 7, 2026, and placed on the Union Calendar that same day, indicating it is ready for floor consideration in the House. The bill has one cosponsor and is sponsored by Rep. Moran (R-TX), a majority party member but not a committee chair or leadership figure. The bill's primary provisions: (1) suspend the statute of limitations for claiming a federal tax refund during collection due process (CDP) proceedings, (2) prohibit the IRS from applying tax overpayments to a tax liability that is disputed in a CDP hearing, and (3) expand Tax Court jurisdiction consistent with the Supreme Court's holding in Commissioner v. Zuch. The bill does not authorize or appropriate any federal spending. It is a structural change to tax dispute procedures, not a fiscal bill. The money trail is absent — no funding flows to any private entity. The direct effect is on IRS administrative processes and taxpayer legal rights. Companies providing tax preparation software or services Intuit ($INTU) and H&R Block ($HRB) could experience a marginal increase in complexity for clients involved in CDP hearings, but this represents a tiny fraction of their customer bases. No publicly traded companies are directly named or targeted by the bill. The two Presidential Memoranda dated April 20, 2026 — one regarding domestic petroleum production under the Defense Production Act and one regarding Air Force jet fighter training operations — are entirely unrelated to tax procedure legislation. The defense and energy actions have no cross-impact with HR6506. The legislative path forward is that HR6506 must pass the House floor, then the Senate, and then be signed by the President to become law. Placed on the Union Calendar is a meaningful procedural step, but no floor vote has been scheduled. The bill's substantive scope is narrow, and it lacks high-profile sponsorship or bipartisan co-sponsorship momentum.