WHAT THE LAW DOINCongress, in plain words

H.R. 5146 · 119th Congress

Federal Receivership Fairness Act

IntroducedTaxation
IntroducedSep 4, 2025
Passed HouseNot yet
Passed SenateNot yet
To PresidentNot yet
Became lawNot yet

Where it stands

Introduced. Latest step, Sep 4, 2025: Referred to the Committee on Ways and Means and the Committee on the Judiciary. It would change 3 sections of existing law.

How this bill changes the law

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H.R. 5146 would change 3 sections of existing law. Read from the bill text as introduced in the House (Sep 4, 2025).

28 U.S.C. 2201 Creation of remedy

  • (a) In a case of actual controversy within its jurisdiction, except with respect to… changed · Sec. 2(c) · see the words

26 U.S.C. 6874

31 U.S.C. 3713 Priority of Government claims

  • (b) A representative of a person or an estate (except a trustee acting under title… added to · Sec. 2(c) · see the words
What the words would change: every change, in place (5)

Today's wording of each part of the law, with what would be struck out and added. Each change also gives the bill's own instruction, word for word.

  1. 28 U.S.C. 2201(a)changedby H.R. 5146 Sec. 2(c)

    (a) In a case of actual controversy within its jurisdiction, except with respect to Federal taxes other than actions brought under section 7428 of the Internal Revenue Code of 1986 , a proceeding under section 6874 of such Code, a proceeding under section 505 or 1146 of title 11, or in any civil action involving an antidumping or countervailing duty proceeding regarding a class or kind of merchandise of a free trade area country (as defined in section 516A(f)(9)…

    The bill says: Section 2201(a) of title 28, United States Code, is amended by inserting ", a proceeding under section 6874 of such Code" after "the Internal Revenue Code of 1986".

  2. 26 U.S.C. 6874(a)(2)a new sectionchangedby H.R. 5146 Sec. 2(c)

    The bill says: Section 3713(a)(2) of title 31, United States Code, is amended by inserting ", or to any receivership case or proceeding or any receivership estate governed by section 6874 of the Internal Revenue Code of 1986" after "title 11".

  3. 31 U.S.C. 3713(b)changedby H.R. 5146 Sec. 2(c)

    (b) A representative of a person or an estate (except a trustee acting under title 11) paying any part of a debt of the person or estate before paying a claim of the Government is liable to the extent of the payment for unpaid claims of the Government.

    The bill says: by striking "(except a trustee acting under title 11)",

  4. 31 U.S.C. 3713(b)changedby H.R. 5146 Sec. 2(c)

    (b)(b)(1) A representative of a person or an estate (except a trustee acting under title 11) paying any part of a debt of the person or estate before paying a claim of the Government is liable to the extent of the payment for unpaid claims of the Government.

    The bill says: by striking "(b)" and inserting "(b)(1)", and

  5. 31 U.S.C. 3713(b)added (2)by H.R. 5146 Sec. 2(c)

    (2) Paragraph (1) shall not apply to—(A) a trustee acting under title 11; or(B) any receiver, as defined in section 6874(e)(1) of the Internal Revenue Code of 1986, exercising the rights afforded to receivers by such section 6874.

    The bill says: by adding at the end the following new paragraph:

From the bill's official text on GovInfo and the U.S. Code, latest edition, which may not yet show changes made since.

What it does

Sourced

The Congressional Research Service hasn't published a summary of this bill yet. They usually follow within weeks of introduction.

Our plain-language breakdown, with what it means for you and the case for and against, is written once a bill starts to move.

What has happened

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  1. Sep 4, 2025Referred to the Committee on Ways and Means and the Committee on the Judiciary.House floor actions
  2. Sep 4, 2025Referred to the Committee on Ways and Means and the Committee on the Judiciary.House floor actions
  3. Sep 4, 2025Introduced in HouseLibrary of Congress
  4. Sep 4, 2025Introduced in HouseLibrary of Congress

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Cosponsors

  • Donald S. Beyer, Jr. D-VA-8
  • Lance Gooden R-TX-5
  • Eugene Simon Vindman D-VA-7