Both sides have signed this (Bill Ranking)
H.R. 997 · 119th Congress (2025-2026)
2 members · Left 1 · Center 0 · Right 1 (Bill Ranking)
| Sponsor | Rep. Feenstra, Randy (R-IA) (Introduced 02/05/2025) |
|---|---|
| Sponsor Voting Record | Lean right · DW-NOMINATE +0.47 · 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 | Senate - Finance Committee; House - Ways and Means Committee; House - Ways and Means Committee; House - Ways and Means Committee |
| Latest Action | 04/01/2025 Received in the Senate and Read twice and referred to the Committee on Finance. |
| Roll Call Votes | 1 |
| Source | view on congress.gov → |
Introduced in House (02/05/2025)
National Taxpayer Advocate Enhancement Act of 2025
This bill authorizes the National Taxpayer Advocate to appoint legal counsel within the Taxpayer Advocate Service (TAS) to report directly to the National Taxpayer Advocate. The bill also expands the authority of the National Taxpayer Advocate to take personnel actions with respect to local taxpayer advocates (located in each state) to include actions with respect to any employee of TAS.
Currently, pursuant to a Department of the Treasury order, all legal counsel whose duties include providing legal advice to any official in any office or bureau of Treasury are part of the Legal Division within Treasury and under the supervision of the General Counsel, with limited exceptions. TAS assists taxpayers in matters involving the Internal Revenue Service (IRS) and is part of the IRS, within Treasury.
119 HR 997 EH: National Taxpayer Advocate Enhancement Act of 2025 U.S. House of Representatives 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. IB 119th CONGRESS1st Session H. R. 997
IN THE HOUSE OF REPRESENTATIVES AN ACT To amend the Internal Revenue Code of 1986 to conform to the intent of the Internal Revenue Service Restructuring and Reform Act of 1998, as set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105–599, that the National Taxpayer Advocate be able to hire and consult counsel as appropriate.
1.Short titleThis Act may be cited as the National Taxpayer Advocate Enhancement Act of 2025.
2.Authority of Taxpayer Advocate to appoint counsel (a)In generalSection 7803(c)(2)(D)(i) of the Internal Revenue Code of 1986 is amended by striking and at the end of subclause (I), by redesignating subclause (II) as subclause (III), and by inserting after subclause (I) the following new subclause: (II)appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate, or delegate thereof; and. (b)Conforming amendmentSection 7803(c)(2)(D)(i)(III) of such Code, as redesignated by subsection (a), is amended by striking any employee of any local office of a taxpayer advocate described in subclause (I) and inserting any employee of the Office of the Taxpayer Advocate. (c)Effective dateThe amendments made by this section shall take effect as if included in the enactment of section 1102 of the Internal Revenue Service Restructuring and Reform Act of 1998. Passed the House of Representatives March 31, 2025.Kevin F. McCumber,Clerk.
119 HR 997 IH: National Taxpayer Advocate Enhancement Act of 2025 U.S. House of Representatives 2025-02-05 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 CONGRESS1st SessionH. R. 997IN THE HOUSE OF REPRESENTATIVESFebruary 5, 2025Mr. Feenstra (for himself and Mr. Davis of Illinois) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to conform to the intent of the Internal Revenue Service Restructuring and Reform Act of 1998, as set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105–599, that the National Taxpayer Advocate be able to hire and consult counsel as appropriate.1.Short titleThis Act may be cited as the National Taxpayer Advocate Enhancement Act of 2025.2.Authority of Taxpayer Advocate to appoint counsel(a)In generalSection 7803(c)(2)(D)(i) of the Internal Revenue Code of 1986 is amended by striking and at the end of subclause (I), by redesignating subclause (II) as subclause (III), and by inserting after subclause (I) the following new subclause:(II)appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate, or delegate thereof; and.(b)Conforming amendmentSection 7803(c)(2)(D)(i)(III) of such Code, as redesignated by subsection (a), is amended by striking any employee of any local office of a taxpayer advocate described in subclause (I) and inserting any employee of the Office of the Taxpayer Advocate. (c)Effective dateThe amendment made by this section shall take effect as if included in the enactment of section 1102 of the Internal Revenue Service Restructuring and Reform Act of 1998.
119 HR 997 : National Taxpayer Advocate Enhancement Act of 2025 U.S. House of Representatives 2025-04-01 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. IIB119th CONGRESS1st SessionH. R. 997IN THE SENATE OF THE UNITED STATESApril 1 (legislative day, March 31), 2025Received; read twice and referred to the Committee on FinanceAN ACTTo amend the Internal Revenue Code of 1986 to conform to the intent of the Internal Revenue Service Restructuring and Reform Act of 1998, as set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105–599, that the National Taxpayer Advocate be able to hire and consult counsel as appropriate.1.Short titleThis Act may be cited as the National Taxpayer Advocate Enhancement Act of 2025.2.Authority of Taxpayer Advocate to appoint counsel(a)In generalSection 7803(c)(2)(D)(i) of the Internal Revenue Code of 1986 is amended by striking and at the end of subclause (I), by redesignating subclause (II) as subclause (III), and by inserting after subclause (I) the following new subclause:(II)appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate, or delegate thereof; and.(b)Conforming amendmentSection 7803(c)(2)(D)(i)(III) of such Code, as redesignated by subsection (a), is amended by striking any employee of any local office of a taxpayer advocate described in subclause (I) and inserting any employee of the Office of the Taxpayer Advocate. (c)Effective dateThe amendments made by this section shall take effect as if included in the enactment of section 1102 of the Internal Revenue Service Restructuring and Reform Act of 1998.Passed the House of Representatives March 31, 2025.Kevin F. McCumber,Clerk.
119 HR 997 RH: National Taxpayer Advocate Enhancement Act of 2025 U.S. House of Representatives 2025-03-27 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. IBUnion Calendar No. 33119th CONGRESS1st SessionH. R. 997[Report No. 119–46]IN THE HOUSE OF REPRESENTATIVESFebruary 5, 2025Mr. Feenstra (for himself and Mr. Davis of Illinois) introduced the following bill; which was referred to the Committee on Ways and MeansMarch 27, 2025Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printedStrike out all after the enacting clause and insert the part printed in italicFor text of introduced bill, see copy of bill as introduced on February 5, 2025A BILLTo amend the Internal Revenue Code of 1986 to conform to the intent of the Internal Revenue Service Restructuring and Reform Act of 1998, as set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105–599, that the National Taxpayer Advocate be able to hire and consult counsel as appropriate.1.Short titleThis Act may be cited as the National Taxpayer Advocate Enhancement Act of 2025.2.Authority of Taxpayer Advocate to appoint counsel(a)In generalSection 7803(c)(2)(D)(i) of the Internal Revenue Code of 1986 is amended by striking and at the end of subclause (I), by redesignating subclause (II) as subclause (III), and by inserting after subclause (I) the following new subclause:(II)appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate, or delegate thereof; and.(b)Conforming amendmentSection 7803(c)(2)(D)(i)(III) of such Code, as redesignated by subsection (a), is amended by striking any employee of any local office of a taxpayer advocate described in subclause (I) and inserting any employee of the Office of the Taxpayer Advocate. (c)Effective dateThe amendments made by this section shall take effect as if included in the enactment of section 1102 of the Internal Revenue Service Restructuring and Reform Act of 1998.March 27, 2025Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed
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 |
|---|---|---|
| 02/05/2025 | Library of Congress | Introduced in House |
| 02/05/2025 | Library of Congress | Introduced in House |
| 02/05/2025 | House floor actions | Referred to the House Committee on Ways and Means. |
| 02/12/2025 | House committee actions | Committee Consideration and Mark-up Session Held |
| 02/12/2025 | House committee actions | Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0. |
| 03/27/2025 | Library of Congress | Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-46. |
| 03/27/2025 | House floor actions | Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-46. |
| 03/27/2025 | House floor actions | Placed on the Union Calendar, Calendar No. 33. |
| 03/31/2025 | House floor actions | Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. |
| 03/31/2025 | House floor actions | Considered under suspension of the rules. (consideration: CR H1349-1351) |
| 03/31/2025 | House floor actions | DEBATE - The House proceeded with forty minutes of debate on H.R. 997. |
| 03/31/2025 | House floor actions | At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed. |
| 03/31/2025 | House floor actions | Considered as unfinished business. (consideration: CR H1356-1357) |
| 03/31/2025 | Library of Congress | Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 385 - 0 (Roll no. 85). |
| 03/31/2025 | House floor actions | On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 385 - 0 (Roll no. 85). (text: CR H1349-1350) |
| 03/31/2025 | House floor actions | Motion to reconsider laid on the table Agreed to without objection. |
| 04/01/2025 | Senate | Received in the Senate and Read twice and referred to the Committee on Finance. |
| Title Type | Title |
|---|---|
| Official Titles from EH (Engrossed in House) bill text | To amend the Internal Revenue Code of 1986 to conform to the intent of the Internal Revenue Service Restructuring and Reform Act of 1998, as set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105–599, that the National Taxpayer Advocate be able to hire and consult counsel as appropriate. |
| Short Titles from RFS (Referred to Senate) bill text | National Taxpayer Advocate Enhancement Act of 2025 |
| Short Title(s) as Passed House | National Taxpayer Advocate Enhancement Act of 2025 |
| Short Title(s) as Reported to House | National Taxpayer Advocate Enhancement Act of 2025 |
| Display Title | National Taxpayer Advocate Enhancement Act of 2025 |
| Short Title(s) as Introduced | National Taxpayer Advocate Enhancement Act of 2025 |
| Official Title as Introduced | To amend the Internal Revenue Code of 1986 to conform to the intent of the Internal Revenue Service Restructuring and Reform Act of 1998, as set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105-599, that the National Taxpayer Advocate be able to hire and consult counsel as appropriate. |
There are no amendments to this bill.
* = Original cosponsor
| Committee | Activity |
|---|---|
| Senate - Finance Committee | 04/01/2025 Referred To |
| House - Ways and Means Committee | 03/27/2025 Reported By |
| House - Ways and Means Committee | 02/12/2025 Markup By |
| House - Ways and Means Committee | 02/05/2025 Referred To |
Policy Area: Taxation
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.