# 119-s-3587: No Tax on Wrongful Delay Act of 2026

119-s-3587, No Tax on Wrongful Delay Act of 2026, is a 119th Congress bill sponsored by Sen. Blackburn, Marsha [R-TN] (R-TN); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-3587
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-3587
- Congress: 119
- Title: No Tax on Wrongful Delay Act of 2026
- Status: introduced
- Introduced: 2026-01-07
- Sponsor: Sen. Blackburn, Marsha [R-TN] (R-TN)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**This bill would exclude from gross income interest the IRS pays to taxpayers on overpayments after audits or tax litigation.** It adds a new tax-code rule saying interest required under section 6611 on overpayments following an IRS examination, a taxpayer suit for a credit or refund, or a civil action by the United States would not be taxable. That change means individuals and businesses who win audits or refund suits would keep more of the interest the IRS pays. The rule would apply to taxable years beginning after December 31, 2025.

## Provisions PRIA read

- No tax on interest after audits: benefit, high. If enacted, you would not count as taxable income interest the IRS must pay under section 6611 on an overpayment of tax when that interest is paid after: (1) an IRS examination under section 7602, (2) a suit or proceeding you bring for a tax credit or refund, or (3) a civil action the United States…

## Related bills

- 119-s-4744: Take Care of America’s Veterans Act
- 119-s-3597: National Quantum Initiative Reauthorization Act of 2026
- 119-s-2142: GOLDEN DOME Act of 2025
- 119-s-2438: Transformation to Competitive Integrated Employment Act
- 119-s-4952: Protecting American Taxpayers Act
- 119-s-1748: Kids Online Safety Act

## Sources
- [119-s-3587 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/3587)

## Related
- [119-s-4744: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-s-4744)
- [119-s-3597: National Quantum Initiative Reauthorization Act of 2026](https://policyrisk.com/legislation/119-s-3597)
- [119-s-2142: GOLDEN DOME Act of 2025](https://policyrisk.com/legislation/119-s-2142)
- [119-s-2438: Transformation to Competitive Integrated Employment Act](https://policyrisk.com/legislation/119-s-2438)
- [119-s-4952: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4952)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-3587 (as of 2026-04-21).