# 119-s-5078: Small Tax Case Threshold Modernization Act

119-s-5078, Small Tax Case Threshold Modernization Act, is a 119th Congress bill sponsored by Sen. Cornyn, John [R-TX] (R-TX); status introduced; PRIA reads it as touching household money (as of 2026-08-13).

- Canonical: https://policyrisk.com/legislation/119-s-5078
- As of: 2026-08-13
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-5078
- Congress: 119
- Title: Small Tax Case Threshold Modernization Act
- Status: introduced
- Introduced: 2026-07-22
- Sponsor: Sen. Cornyn, John [R-TX] (R-TX)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-08-13

## Summary

**This bill would raise the Tax Court's small-case threshold from $50,000 to $100,000 and create an automatic inflation adjustment so the cap keeps pace with cost‑of‑living changes.** - Taxpayers and small businesses would be able to use the Tax Court's simpler small-case process for disputes up to $100,000, expanding access to faster, less formal resolution. This change applies to cases filed in a calendar year beginning after 2026. - Tax Court administration would reclassify and retitle the relevant rules and table entries to cover "small disputes" instead of disputes limited to $50,000, moving more cases into the small-case track. - Tax attorneys and litigants would see the $100,000 amount automatically increase each year by a cost-of-living adjustment based on the Tax Code's COLA formula with 2025 as the base year, and each increase would be rounded down to the nearest $1,000.

## Cosponsors (1)

- Sen. Luján, Ben Ray [D-NM] (D-NM), 2026-07-22T00:00:00.000Z

## Provisions PRIA read

- Higher small-case tax limit for taxpayers: benefit, medium. If enacted, this would let you take a Tax Court small-case petition for disputes up to $100,000 instead of $50,000. For petitions or appeals filed in calendar years beginning after 2026, the $100,000 limit would increase each year by the cost-of-living adjustment under section 1(f)(3) using calenda…

## Related bills

- 119-s-1071: National Defense Authorization Act for Fiscal Year 2026
- 119-s-1748: Kids Online Safety Act
- 119-s-3492: Essential Caregivers Act of 2025
- 119-s-836: Children and Teens’ Online Privacy Protection Act
- 119-s-1961: LAUNCH Act
- 119-s-3940: Access to Fair Financing for Opportunity and Resilient Development Act

## Sources
- [119-s-5078 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/5078)

## Related
- [119-s-1071: National Defense Authorization Act for Fiscal Year 2026](https://policyrisk.com/legislation/119-s-1071)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-3492: Essential Caregivers Act of 2025](https://policyrisk.com/legislation/119-s-3492)
- [119-s-836: Children and Teens’ Online Privacy Protection Act](https://policyrisk.com/legislation/119-s-836)
- [119-s-1961: LAUNCH Act](https://policyrisk.com/legislation/119-s-1961)
- [119-s-3940: Access to Fair Financing for Opportunity and Resilient Development Act](https://policyrisk.com/legislation/119-s-3940)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-5078 (as of 2026-08-13).