A bill to provide a special statute of limitations for certain refund claims.

[AI summary unavailable — showing source text] Establishes a special statute of limitations for income tax credits or refunds based on overpayments attributable to the taxpayer's failure to take proper credit for amounts withheld by employers or other income payors with respect to tax year 1985, permitting a refund or credit if the claim is filed on or before April 15, 1990.…