# 119-s-5141: A bill to amend the Internal Revenue Code of 1986 to improve the notice and review procedure with respect to multi-year bans on claiming credits.

119-s-5141, A bill to amend the Internal Revenue Code of 1986 to improve the notice and review procedure with respect to multi-year bans on claiming credits., is a 119th Congress bill sponsored by Sen. Bennet, Michael F. [D-CO] (D-CO); status introduced; PRIA reads it as touching household money (as of 2026-09-30).

- Canonical: https://policyrisk.com/legislation/119-s-5141
- As of: 2026-09-30
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-5141
- Congress: 119
- Title: A bill to amend the Internal Revenue Code of 1986 to improve the notice and review procedure with respect to multi-year bans on claiming credits.
- Status: introduced
- Introduced: 2026-07-28
- Sponsor: Sen. Bennet, Michael F. [D-CO] (D-CO)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-30

## Summary

**Strengthens taxpayer notice and court review for multi-year bans on claiming major tax credits.** It focuses on clearer deficiency letters and new Tax Court paths for disputes over Child Tax Credit, American Opportunity Tax Credit, and Earned Income Tax Credit. - Families and individual taxpayers get more detailed deficiency notices that must name which credit was denied, explain the grounds, and warn that losing an appeal can block the credit for future years unless the taxpayer provides required evidence. Notices mailed starting 3 years after enactment follow the new rule. - Taxpayers gain clearer access to the Tax Court to challenge the imposition of a multi-year disallowance period for those credits. The court can redetermine whether a disallowance period was proper and can decide overpayments for years in the disallowance period. - Procedure changes tighten the proof and timing rules. The bill aligns the burden of production in these cases with existing court standards, suspends certain limitation periods while a disallowance is pending, and sets phased-in effective dates for petitions and notices.

## Provisions PRIA read

- More review and refunds for family credits: benefit, high. If enacted, the bill would require clearer IRS notices when the Child Tax Credit, the American Opportunity Tax Credit, or the Earned Income Tax Credit are denied. Notices mailed 36 months after enactment must name the denied credit, explain the grounds, and state how long any multi-year ban would l…

## Related bills

- 119-s-2120: Older Americans Act Reauthorization Act of 2025
- 119-s-5071: Children's Safe Welcome Act of 2026
- 119-s-5022: Cannabis Administration and Opportunity Act
- 119-s-5283: Momnibus Act
- 119-s-3990: PrEP Access and Coverage Act of 2026
- 119-s-2823: FAMILY Act

## Sources
- [119-s-5141 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/5141)

## Related
- [119-s-2120: Older Americans Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-s-2120)
- [119-s-5071: Children's Safe Welcome Act of 2026](https://policyrisk.com/legislation/119-s-5071)
- [119-s-5022: Cannabis Administration and Opportunity Act](https://policyrisk.com/legislation/119-s-5022)
- [119-s-5283: Momnibus Act](https://policyrisk.com/legislation/119-s-5283)
- [119-s-3990: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-s-3990)
- [119-s-2823: FAMILY Act](https://policyrisk.com/legislation/119-s-2823)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-5141 (as of 2026-09-30).