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Tax Court Parity Act Legislation by Sen. Scott Analyzed

Bailey Malota

WASHINGTON, June 23 -- The Tax Court Parity Act, originally introduced by Sen. Tim Scott, R-South Carolina, on June 11, 2026, has been analyzed by the Congressional Research Service. This legislation seeks to amend the Internal Revenue Code of 1986, specifically clarifying the authority of the Tax Court to provide relief from its judgments and orders.

The Tax Court Parity Act is motivated by the need to enhance the judicial process within the tax realm, ensuring that the Tax Court c . . .

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