Both sides have signed this (Bill Ranking)
H.R. 9498 · 119th Congress (2025-2026)
2 members · Left 1 · Center 0 · Right 1 (Bill Ranking)
| Sponsor | Rep. Steube, W. Gregory (R-FL) (Introduced 06/29/2026) |
|---|---|
| Sponsor Voting Record | Right · DW-NOMINATE +0.69 · measured from every roll-call vote this member has cast (voteview.com) (Sponsor Ranking) |
| Support |
LLLCLRR support across the spectrum: 2 members signed on (Bill Ranking) this bill: sponsor + current cosponsors, each once |
| Committees | House - Ways and Means Committee; House - Ways and Means Committee |
| Latest Action | 07/01/2026 Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 39 - 0. |
| Roll Call Votes | There have been no roll call votes |
| Source | view on congress.gov → |
Introduced in House (06/29/2026)
Taxpayer Advocate Participation Act
This bill authorizes the National Taxpayer Advocate to appear as amicus curiae and submit amicus briefs in a U.S. court in cases involving federal tax law.
Further, the bill requires federal courts to permit such appearances. (An amicus curiae is a person or group that is not a party in a court case but has an interest in the case and may be permitted to submit a brief, known as an amicus brief, to the court in relation to the case.) Under the bill, the National Taxpayer Advocate may present the views of the National Taxpayer Advocate in such a case only with respect to an issue which may broadly affect certain rights of taxpayers.
As background, the National Taxpayer Advocate leads the Taxpayer Advocate Service, which is an independent organization within the Internal Revenue Service (IRS) responsible for helping taxpayers resolve problems with the IRS. The National Taxpayer Advocate is also responsible for proposing administrative and legislative changes to mitigate such problems. Under current law, the National Taxpayer Advocate is not authorized to appear as amicus curiae or submit amicus briefs in cases involving federal tax law.
119 HR 9498 IH: Taxpayer Advocate Participation Act U.S. House of Representatives 2026-06-29 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I119th CONGRESS2d SessionH. R. 9498IN THE HOUSE OF REPRESENTATIVESJune 29, 2026Mr. Steube (for himself and Ms. DelBene) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to authorize the National Taxpayer Advocate to appear as amicus curiae in Federal tax cases, and for other purposes.
1.Short title This Act may be cited as the Taxpayer Advocate Participation Act.
2.Authorization for National Taxpayer Advocate to appear as amicus curiae in Federal tax cases (a)In generalSection 7803(c)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (F)Appearances as amicus curiae (i)In generalThe National Taxpayer Advocate may appear as amicus curiae in any action brought in a court of the United States related to Federal tax law. In any such action, the National Taxpayer Advocate may present the views of the National Taxpayer Advocate only with respect to an issue which may broadly affect the rights of taxpayers, particularly the rights described in subsection (a)(3). (ii)Federal courtsA court of the United States shall grant the application of the National Taxpayer Advocate to appear in any action described in clause (i) for the purposes described in such clause.. (b)Effective dateThe amendment made by this subsection shall take effect on the date of the enactment of this Act.
The bill's own words, from our database (synced from the GPO BILLS XML); paragraph breaks added at the bill's section boundaries, nothing else changed.
| Date | Chamber | All Actions |
|---|---|---|
| 06/29/2026 | Library of Congress | Introduced in House |
| 06/29/2026 | Library of Congress | Introduced in House |
| 06/29/2026 | House floor actions | Referred to the House Committee on Ways and Means. |
| 07/01/2026 | House committee actions | Committee Consideration and Mark-up Session Held |
| 07/01/2026 | House committee actions | Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 39 - 0. |
| Title Type | Title |
|---|---|
| Display Title | Taxpayer Advocate Participation Act |
| Short Title(s) as Introduced | Taxpayer Advocate Participation Act |
| Official Title as Introduced | To amend the Internal Revenue Code of 1986 to authorize the National Taxpayer Advocate to appear as amicus curiae in Federal tax cases, and for other purposes. |
There are no amendments to this bill.
* = Original cosponsor
| Committee | Activity |
|---|---|
| House - Ways and Means Committee | 07/01/2026 Markup By |
| House - Ways and Means Committee | 06/29/2026 Referred To |
No related bill information was received for H.R. 9498.
Policy Area: Taxation
No legislative subjects have been assigned yet.
All data on this page comes from our own database (legislation.congress_* tables), synced daily from the GPO govinfo BILLSTATUS and BILLS collections. Formatted after congress.gov; nothing is generated. Member placement is their DW-NOMINATE score (voteview.com, Lewis et al.) - a measurement of roll-call voting behavior, not our judgement. Buckets: Left below −0.50 · Lean Left to −0.25 · Center to +0.25 · Lean Right to +0.50 · Right above +0.50. The bill's Support meter aggregates the people who signed the bill - sponsor and current cosponsors, each counted once - nothing else.