S 3082 · 102th Congress · Taxation

A bill to amend the Internal Revenue Code of 1986 to allow a waiver of the 3-year limitation on claiming a credit or refund.

Introduced 1992-07-27· Sponsored by Sen. Simpson, Alan K. [R-WY]· Senate

Bill Progress

✓
Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Read twice and referred to the Committee on Finance.(1992-07-27)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to authorize the Secretary of the Treasury to waive the three-year limitation on claiming a credit or refund upon a showing of good cause and reasonable diligence by the taxpayer.…

Summarized by Claude AI · Non-partisan · For informational purposes only