S. 5078 explained · 119th Congress · Pending in Congress
Small Tax Case Threshold Modernization Act
Cosponsors: 1 (1 D, 0 R) · per Congress.gov, 2026-10-15
Introduced: 2026-07-22
Latest action (2026-07-22): Read twice and referred to the Committee on Finance.
What S. 5078 does, in plain terms
The Congressional Research Service has not published a summary of S. 5078 yet. Its official title: “Small Tax Case Threshold Modernization Act”.
Constitution Index
“VFA Constitution grade”
Not graded yet
S. 5078 has not been graded yet. New measures with an official summary are graded daily under the published rubric.
What should pass
“VFA SI Solution”
No solution yet
A sourced SI draft appears here once it passes automated checks (Constitution citation, source verification, independent SI critic). How publication works.
For journalists and bloggers
“Embed this grade”
Free to use with the link back. The badge and card update when the grade changes. Embed terms →