Nicole Malliotakis

This bill limits the amount of time the Internal Revenue Service (IRS) has to assess taxes related to fraudulent or false federal tax returns where there is no intent by the taxpayer to evade taxes.

As background, the IRS generally has three years from the date that a tax return is filed (statute of limitations) to assess taxes owed by the taxpayer for the tax year. However, if a false or fraudulent tax return is filed with the intent to evade tax (fraud exception), then the IRS may assess taxes at any time. In Murrin v. Commissioner the U.S. Tax Court held (and the U.S. Court of Appeals for the Third Circuit affirmed) that the fraud exception applies when a tax return preparer places false or fraudulent entries on a tax return without the taxpayer’s knowledge. In contrast, the U.S. Court of Federal Claims held in BASR Partnership v. Commissioner that the fraud exception only applies if the taxpayer intends to evade taxes.

The bill limits the fraud exception to cases in which the taxpayer intends to evade taxes.

Summary by the Congressional Research Service

Voted Nay House of Representatives · Roll Call 307

H.Con.Res. 93 · Directing the President, pursuant to section 5(c) of the War Powers Resolution, to remove United States Armed Forces from hostilities with Iran.

On Agreeing to the Resolution. Passed, 220–204.

Voted Yea House of Representatives · Roll Call 306

H.J.Res. 210 · Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Environmental Protection Agency relating to "California State Nonroad Engine Pollution Control Standards; Ocean-Going Vessels At-Berth; Notice of Decision".

On Passage. Passed, 216–211.

Voted Yea House of Representatives · Roll Call 305

H.R. 9500 · Tax Relief for Fraud Victims Act

On Motion to Suspend the Rules and Pass, as Amended. Passed, 408–17.

Voted Yea House of Representatives · Roll Call 304

H.R. 2140 · Diesel Emissions Reduction Act of 2025

On Motion to Suspend the Rules and Pass. Passed, 343–79.

Voted Yea House of Representatives · Roll Call 303

H.R. 4646 · Whistleblower Protection Act of 2025

On Motion to Suspend the Rules and Pass, as Amended. Passed, 424–0.

Voted Yea House of Representatives · Roll Call 302

H.R. 8278 · Fostering the Use of Technology to Uphold Regulatory Effectiveness in Supervision Act

On Motion to Suspend the Rules and Pass, as Amended. Passed, 417–7.

Voted Yea House of Representatives · Roll Call 301

H.R. 2978 · GUARD Act

On Motion to Suspend the Rules and Pass, as Amended. Passed, 414–7.

Voted Yea House of Representatives · Roll Call 300

H.Res. 1530 · Providing for consideration of the bill (H.R. 9576) to establish the National Fraud Enforcement Division of the Department of Justice; providing for consideration of the bill (H.R. 10326) to enhance information-sharing capabilities between Federal law enforcement and State agencies to detect, investigate, and prosecute fraud in certain Federal programs, and to protect individual privacy; providing for consideration of the joint resolution (H.J. Res. 210) providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Environmental Protection Agency relating to ‘‘California State Nonroad Engine Pollution Control Standards; Ocean-Going Vessels At-Berth; Notice of Decision''; providing for consideration of the joint resolution (H.J. Res. 213) providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule issued by the Environmental Protection Agency relating to the ‘‘California State Nonroad Engine Pollution Control Standards; Commercial Harbor Craft Regulations; Notice of Decision''; and providing for consideration of the Senate amendments to the bill (H.R. 5334) to amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction, and for other purposes.

On Agreeing to the Resolution. Passed, 214–211.

Voted Yea House of Representatives · Roll Call 299

On Ordering the Previous Question. Passed, 214–208.

Voted Yea House of Representatives · Roll Call 298

H.Res. 1486 · Impeaching Donald John Trump, President of the United States, for high crimes and misdemeanors.

On Motion to Table. Passed, 232–147.

What does it mean to table?

A vote to set a proposal aside, which usually ends it.

Monday, Sep 14

Voted Yea House of Representatives · Roll Call 297

H.R. 3276 · Local Communities & Bird Habitat Stewardship Act of 2026

On Motion to Suspend the Rules and Pass, as Amended. Passed, 345–60.

Voted Yea House of Representatives · Roll Call 296

H.R. 4219 · National Wildlife Refuge System Invasive Species Strike Team Act of 2025

On Motion to Suspend the Rules and Pass, as Amended. Passed, 371–33.

Votes and bills from the official record; every item links to its source.

Bills they sponsored · 56

H.R. 10682 · To amend the Internal Revenue Code of 1986 to provide parity in the taxation of professional sports franchises under the limitation on the deduction for certain employee remuneration, and for other purposes.

Referred to the House Committee on Ways and Means. · Oct 1, 2026

H.R. 9990 · Increasing Mental Health Options Act of 2026

Referred to the Committee on Energy and Commerce, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. · Jul 30, 2026

H.R. 9771 · Stopping Foreign Influence in Elections Act of 2026

Placed on the Union Calendar, Calendar No. 669. · Aug 27, 2026

H.R. 9499 · Protecting Taxpayers from Ghost Preparers Act

Received in the Senate and Read twice and referred to the Committee on Finance. · Sep 16, 2026

H.R. 9064 · To amend the Internal Revenue Code of 1986 to temporarily increase the capital gains exclusion for any qualifying senior who sells a principal residence during a qualifying year, and for other purposes.

Referred to the House Committee on Ways and Means. · May 29, 2026

Bills they cosponsored · 407

H.R. 10872 · Combatting Auto Robbery at the Source Act of 2026

Referred to the House Committee on the Judiciary. · Oct 22, 2026

H.R. 10832 · IRAN Act

Referred to the Committee on Foreign Affairs, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. · Oct 15, 2026

H.R. 10779 · To designate the facility of the United States Postal Service located at 1905 Route 112 in Medford, New York, as the "Gunnery Sergeant Ruben Santos Post Office Building".

Referred to the House Committee on Oversight and Government Reform. · Oct 9, 2026

H.Res. 1618 · Recognizing the third anniversary of the October 7, 2023, terrorist attacks on Israel, honoring the victims and the hostages, and calling for the complete disarmament of Hamas for a durable end to the war in Gaza.

Referred to the House Committee on Foreign Affairs. · Oct 6, 2026

H.Res. 1610 · Expressing support for the recognition of October 2026, as "World Menopause Awareness Month" and for global awareness and access to care during menopausal transition and post-menopause.

Referred to the Committee on Energy and Commerce, and in addition to the Committees on Armed Services, and Veterans' Affairs, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. · Oct 5, 2026

Committees

House Committee on Ways and Means Member
Oversight Member
Tax Member
Joint Economic Committee Member

Bills and committee seats from the official record.