An AI model extracted this from the bill’s official record and can make mistakes. Check the official text ↗ (opens in new tab)

Internal Revenue Code of 1986

The main body of federal tax law in the United States, which outlines all rules and regulations for taxation.

Credit or Refund

Money the government owes back to a taxpayer, either because too much tax was paid (a refund) or because they qualify for a specific tax reduction (a credit).

Collection Notices

Official letters or communications from the IRS informing a taxpayer that they owe money and outlining steps for payment or consequences for non-payment.

Section 7508A

A specific part of the Internal Revenue Code that allows the IRS to postpone tax deadlines for taxpayers affected by federally declared disasters or terroristic/military actions.

Section 6511(b)(2)(A)

A specific part of the Internal Revenue Code that sets the general time limit for taxpayers to claim a tax credit or refund.

Section 6303(b)

A specific part of the Internal Revenue Code that deals with the notice and demand for tax payment from the IRS.