S. 4964 · 119th Congress · 2025–2026
Protecting Innocent Taxpayers from Endless Assessments Act
S. 4964 in the 119th Congress (2025–2026) was introduced on Jul 14, 2026, sponsored by Roger Marshall with 1 co-sponsors.
During the 119th Congress (2025–2026), Donald Trump was president, and Republicans held majorities in both the House and Senate.
- Status
- Introduced
- Introduced
- Jul 14, 2026
- Co-sponsors
- 1
- Policy area
- Taxation
What it does
Protecting Innocent Taxpayers from Endless Assessments Act This bill limits the amount of time the Internal Revenue Service (IRS) has to assess taxes related to fraudulent or false federal tax returns where there is no intent by the taxpayer to evade taxes. As background, the IRS generally has three years from the date that a tax return is filed (statute of limitations) to assess taxes owed by the taxpayer for the tax year.
Summary by the nonpartisan Congressional Research Service.
Sponsor
Roger Marshall (R-KS). Co-sponsors: 1 Democrat.
Where it stands
- IntroducedJul 14, 2026
- Passed the Senate—
- Passed the House—
- Sent to the President—
- Became law—
Latest action: Read twice and referred to the Committee on Finance. (Jul 14, 2026)
More bills from Roger Marshall in the 119th Congress
- S. 222: Whole Milk for Healthy Kids Act of 2025
- S. 1816: Improving Seniors’ Timely Access to Care Act of 2025
- S. 2403: Retire through Ownership Act
- S. 4628: A bill to direct the Secretary of Agriculture to establish an initiative to address the…
- S. 5030: TRUTH in Coverage Act of 2026
- S. 5156: Retirement Simplification and Clarity Act
- S. 5228: STOP the SWAMP Act
- S. 5672: Patients First Act of 2026
Other Taxation bills in the 119th Congress
- H.J.Res. 25: Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the…
- H.R. 517: Filing Relief for Natural Disasters Act
- H.R. 998: Internal Revenue Service Math and Taxpayer Help Act
- H.R. 1491: Disaster Related Extension of Deadlines Act
- H.R. 5366: Federal Disaster Tax Relief Act of 2025
- S.J.Res. 3: A joint resolution providing for congressional disapproval under chapter 8 of title 5, United…
- H.R. 33: To amend the Internal Revenue Code of 1986 to provide special rules for the taxation of certain…
- S. 213: Main Street Tax Certainty Act
- H.R. 247: Health Care Affordability Act of 2025
- H.R. 335: Repeal the NFA Act
Committees
More
From GovInfo bill records, Congressional Research Service summaries, Voteview roll calls and lobbying reports.
Cite or embed this page
Capitol Receipts, “S. 4964 (119th Congress): Protecting Innocent Taxpayers from Endless…,” https://www.capitolreceipts.com/bill/119-s-4964/protecting-innocent-taxpayers-from-endless-assessments-act (accessed 2026-10-17).