Federal Receivership Fairness Act

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 5146 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 5146 To amend the Internal Revenue Code of 1986 to provide for certain rules regarding determination of tax in the case of a receivership. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES September 4, 2025 Mr. LaHood (for himself and Mr. Beyer) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to provide for certain rules regarding determination of tax in the case of a receivership. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Federal Receivership Fairness Act''. SEC. 2. DETERM…