S. 2998 · 116th Congress

Tax Payment Clarification Act

Stage
In committee
Sponsor
Mike Braun
Introduced
2019-12-09
Latest action
2019-12-09 · Introduced in Senate

Summary

Tax Payment Clarification Act

This bill amends the Internal Revenue Code to provide that installment payment of taxes on deferred foreign income shall not prevent a credit or refund of overpayments of tax or an increase in estimated taxes.