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H.R. 5446 (115th): To amend the Internal Revenue Code of 1986 to restrict the immediate sale of seized property by the Secretary of the Treasury to perishable goods.

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About the bill

Source: Republican Policy Committee

H.R. 5446 modifies the definition of “perishable” good to limit the ability of the Internal Revenue Service (IRS) to deem seized property as “perishable” and utilize same day sale provisions.

Under current law, if it is determined that any tangible property seized to satisfy unpaid taxes (1) is liable to perish, (2) liable to become greatly reduced in price or value by keeping, or (3) cannot be kept without great expense, the property may be sold after it has been appraised and the owner has been given an opportunity to pay the appraised value or furnish bond for payment. The general procedures governing the sale of seized property that are set forth in the Code (e.g., requiring ten-day notice before sale and the determination of a minimum bid ...

Sponsor and status

Drew Ferguson IV

Sponsor. Representative for Georgia's 3rd congressional district. Republican.

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Last Updated: Apr 10, 2018
Length: 2 pages
Apr 10, 2018
115th Congress (2017–2019)
Died in a previous Congress

This bill was introduced in a previous session of Congress and was passed by the House on April 17, 2018 but was never passed by the Senate.



Apr 10, 2018

Bills and resolutions are referred to committees which debate the bill before possibly sending it on to the whole chamber.

Apr 11, 2018
Ordered Reported

A committee has voted to issue a report to the full chamber recommending that the bill be considered further. Only about 1 in 4 bills are reported out of committee.

Apr 17, 2018
Passed House (Senate next)

The bill was passed in a vote in the House. It goes to the Senate next. The vote was by voice vote so no record of individual votes was made.

H.R. 5446 (115th) was a bill in the United States Congress.

A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.

Bills numbers restart every two years. That means there are other bills with the number H.R. 5446. This is the one from the 115th Congress.

This bill was introduced in the 115th Congress, which met from Jan 3, 2017 to Jan 3, 2019. Legislation not enacted by the end of a Congress is cleared from the books.

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