I 116th CONGRESS 1st Session H. R. 2985 IN THE HOUSE OF REPRESENTATIVES May 23, 2019 Mr. Estes (for himself and Mr. Schneider ) introduced the following bill; which was referred to the Committee on Ways and Means 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.