# 119-hr-5146: Federal Receivership Fairness Act

119-hr-5146, Federal Receivership Fairness Act, is a 119th Congress bill sponsored by Rep. LaHood, Darin [R-IL-16] (R-IL); status introduced; PRIA reads it as touching household money (as of 2026-10-31).

- Canonical: https://policyrisk.com/legislation/119-hr-5146
- As of: 2026-10-31
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-5146
- Congress: 119
- Title: Federal Receivership Fairness Act
- Status: introduced
- Introduced: 2025-09-04
- Sponsor: Rep. LaHood, Darin [R-IL-16] (R-IL)
- Cosponsors: 3
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-31

## Summary

**This bill would let a court overseeing a receivership determine the amount and legality of federal taxes, fines, penalties, or additions to tax tied to that receivership.** It creates a court-centered process for resolving tax claims connected to a receivership while keeping several timing and prior-adjudication limits. - A receiver could ask the court to determine unpaid federal tax liabilities by filing a tax return and a determination request to a court-designated address. If the return is not fraudulent and the tax office does not select it for review within 60 days or finish an examination and notify the receiver within 180 days, payment of the return-disclosed tax can discharge the estate and related parties. - Federal, state, and local tax collectors would face a limited waiver of sovereign immunity in these receivership determinations when they assert claims in the case. After a court or agency determination, the appropriate government unit may assess the tax against the estate, the receiver, or successors as allowed by law. - The bill bars court determination of taxes already adjudicated before the receivership. Refund requests must wait until 120 days after the receiver asks for a refund or until the government decides, and ad valorem property tax contests remain subject to existing contest periods.

## Cosponsors (3)

- Rep. Beyer, Donald S. [D-VA-8] (D-VA), 2025-09-04T00:00:00.000Z
- Rep. Vindman, Eugene Simon [D-VA-7] (D-VA), 2025-09-15T00:00:00.000Z
- Rep. Gooden, Lance [R-TX-5] (R-TX), 2026-10-29T00:00:00.000Z

## Provisions PRIA read

- Courts could resolve taxes in receiverships: mixed, low. If enacted, courts that appoint receivers could decide federal tax debts and penalties in a receivership. They could not revisit taxes already decided, must wait up to 120 days on refund claims, and cannot revisit property taxes after the contest period closes. Receivers could file returns and requ…
- When these receivership tax rules start: mixed, low. If enacted, these rules would start on the signing date. They would apply to returns still open for audit or assessment then, and to returns filed after. This sets timing only and does not change tax rates or credits.

## Related bills

- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-1065: Protect Our Letter Carriers Act of 2025
- 119-hr-1103: New Markets Tax Credit Extension Act of 2025
- 119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025
- 119-hr-2102: Major Richard Star Act

## Sources
- [119-hr-5146 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/5146)

## Related
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-1065: Protect Our Letter Carriers Act of 2025](https://policyrisk.com/legislation/119-hr-1065)
- [119-hr-1103: New Markets Tax Credit Extension Act of 2025](https://policyrisk.com/legislation/119-hr-1103)
- [119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025](https://policyrisk.com/legislation/119-hr-3514)
- [119-hr-2102: Major Richard Star Act](https://policyrisk.com/legislation/119-hr-2102)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-5146 (as of 2026-10-31).