# 115-hr-5446: To amend the Internal Revenue Code of 1986 to restrict the immediate sale of seized property by the Secretary of the Treasury to perishable goods.

115-hr-5446, To amend the Internal Revenue Code of 1986 to restrict the immediate sale of seized property by the Secretary of the Treasury to perishable goods., is a 115th Congress bill sponsored by Rep. Ferguson, A. Drew, IV [R-GA-3] (R-GA); status Pursuant to the provisions of H. Res. 831, H.R. 5446 is laid on the table. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/115-hr-5446
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 115-hr-5446
- Congress: 115
- Title: To amend the Internal Revenue Code of 1986 to restrict the immediate sale of seized property by the Secretary of the Treasury to perishable goods.
- Status: Pursuant to the provisions of H. Res. 831, H.R. 5446 is laid on the table.
- Introduced: 2018-04-10
- Sponsor: Rep. Ferguson, A. Drew, IV [R-GA-3] (R-GA)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

This bill amends the Internal Revenue Code to limit the authority of the Internal Revenue Service (IRS) to immediately sell certain seized property. The IRS may continue to immediately sell seized property that is liable to perish (e.g., food, but not clothing or equipment) after the owner is given an opportunity to pay the appraised value of the property or post a bond to ensure payment. The IRS may no longer immediately sell seized property merely if it is liable to become greatly reduced in price or cannot be kept without great expense.

## Cosponsors (1)

- JOSEPH CROWLEY (D-NY), 2018-04-10T00:00:00.000Z

## Related bills

- 115-hr-4107: USS Indianapolis Congressional Gold Medal Act
- 115-hr-4099: To amend title 38, United States Code, to ensure that children of homeless veterans are included in the calculation of the amounts of certain per diem grants.
- 115-hr-3730: To amend title XVIII of the Social Security Act to provide for the non-application of Medicare competitive acquisition rates to complex rehabilitative manual w…
- 115-hr-3635: Local Coverage Determination Clarification Act of 2018
- 115-hr-3298: Wounded Officers Recovery Act of 2017
- 115-hr-2519: The American Legion 100th Anniversary Commemorative Coin Act

## Sources
- [115-hr-5446 on Congress.gov](https://www.congress.gov/bill/115th-congress/house-bill/5446)

## Related
- [115-hr-4107: USS Indianapolis Congressional Gold Medal Act](https://policyrisk.com/legislation/115-hr-4107)
- [115-hr-4099: To amend title 38, United States Code, to ensure that children of homeless vete…](https://policyrisk.com/legislation/115-hr-4099)
- [115-hr-3730: To amend title XVIII of the Social Security Act to provide for the non-applicat…](https://policyrisk.com/legislation/115-hr-3730)
- [115-hr-3635: Local Coverage Determination Clarification Act of 2018](https://policyrisk.com/legislation/115-hr-3635)
- [115-hr-3298: Wounded Officers Recovery Act of 2017](https://policyrisk.com/legislation/115-hr-3298)
- [115-hr-2519: The American Legion 100th Anniversary Commemorative Coin Act](https://policyrisk.com/legislation/115-hr-2519)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/115-hr-5446 (as of 2025-11-18).