I 116th CONGRESS 2d Session H. R. 7917 IN THE HOUSE OF REPRESENTATIVES July 31, 2020 Mr. Phillips (for himself and Mrs. Walorski ) 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 provide for advance refunds of certain net operating losses and research expenditures relating to COVID–19, and for other purposes.