TAS Act
Latest action · Sep 30, 2026 Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedSep 15, 2025
- Passed HouseDec 1, 2025
- Passed SenateSep 30, 2026
- To the PresidentNot reached
- Became lawNot reached
Summary
Tax Court Improvement Act
This bill expands the authority of the U.S. Tax Court to issue subpoenas, authorizes the Tax Court to extend certain petition deadlines, and makes other changes related to Tax Court procedures.
The bill authorizes the Tax Court to issue subpoenas compelling the production of documents and other items from a litigant or witness for evidentiary or discovery purposes (whether or not it is in connection with a scheduled hearing). (Under current law, the Tax Court may issue subpoenas only to compel the attendance and testimony of witnesses and the production of evidence at a scheduled hearing or deposition.)
The bill authorizes the Tax Court to extend (or toll) the deadline to file a Tax Court petition contesting an Internal Revenue Service (IRS) deficiency notice if it is equitable to do so (known as equitable tolling). Further, under the bill, the dismissal of a petition contesting an IRS deficiency notice because the petition is not filed before the deadline and equitable tolling is denied is not treated as a decision of the Tax Court. This allows a subsequent claim to be filed in U.S. district court if certain conditions are met.
The bill also
- expands the type of Tax Court proceedings for which special trial judges may be appointed,
- authorizes Tax Court special trial judges to impose fines up to $5,000 and up to 30 days in jail for contempt of court, and
- requires Tax Court judges and special trial judges to recuse themselves in certain circumstances.
Cosponsors 1
Members who signed on, in the order they did. All signed on Sep 15, 2025.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-AL | Terri A. Sewell | Original | Sep 15, 2025 |
Actions 21
Everything that happened, newest first.
- Sep 30, 2026Measure laid before Senate by unanimous consent.
- Sep 30, 2026Measure laid before Senate by unanimous consent. (consideration: CR S5207-5208)
- Sep 30, 2026Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.
- Sep 30, 2026Passed/agreed to in Senate: Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.
- Sep 30, 2026Senate Committee on Finance discharged by Unanimous Consent.
Amendments 2
Amendments offered to this bill.
| Amendment | Description | Offered by | Status |
|---|---|---|---|
| SA 6847 | In the nature of a substitute. | Mike Crapo R-ID | Amendment SA 6847 agreed to in Senate by Unanimous Consent. |
| SA 6848 | To amend the title. | Mike Crapo R-ID | Amendment SA 6848 agreed to in Senate by Unanimous Consent. |
Related bills 1
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| HR 9496 | End Tax Penalties on American Hostages Act | Related bill | Oct 14, 2026 |
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Civil actions and liability
- Computers and information technology
- Evidence and witnesses
- Government information and archives
- Internal Revenue Service (IRS)
- Internet, web applications, social media
- Judges
- Judicial procedure and administration
- Performance measurement
- Specialized courts
- Tax administration and collection, taxpayers
- Taxation
Text 5
Each version as it was printed, newest first.
- Sep 30, 2026Engrossed Amendment Senate
- Dec 2, 2025Referred in Senate
- Dec 1, 2025Engrossed in House
- Oct 3, 2025Reported in House
- Sep 15, 2025Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov.