II 116th CONGRESS 1st Session S. 2998 IN THE SENATE OF THE UNITED STATES December 9, 2019 Mr. Braun (for himself, Ms. Sinema , and Mr. Roberts ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to clarify that payment of taxes on deferred foreign income in installments shall not prevent credit or refund of overpayments or increase estimated taxes.