Small Tax Case Threshold Modernization Act

This bill changes the dollar limit for using the simplified "small case" procedures in the U.S. Tax Court. It raises the limit on the amount in dispute from $50,000 to $100,000. Starting with cases filed in calendar years after 2026, the $100,000 limit would rise each year with inflation, rounded down to the nearest $1,000. The bill also renames the section heading to "small disputes" and would apply to Tax Court proceedings that begin after it becomes law.

Full text and official record on Congress.gov

Sponsors

• John Cornyn Republican sponsor
• 1 cosponsors