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 |
Committees 2
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Ways and Means Committee | Reported Oct 3, 2025 |
| Senate | Finance Committee | Referred Dec 2, 2025Discharged Sep 30, 2026 |
Actions 17
Everything that happened, newest first.
- Sep 30, 2026Measure laid before Senate by unanimous consent. (consideration: CR S5207-5208)
- Sep 30, 2026Senate Committee on Finance discharged by Unanimous Consent.
- Sep 30, 2026Measure laid before Senate by unanimous consent.
- Sep 30, 2026Passed/agreed to in Senate: Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.
- Dec 2, 2025Received in the Senate and Read twice and referred to the Committee on Finance.
- Dec 1, 2025Considered under suspension of the rules. (consideration: CR H4942-4944)
- Dec 1, 2025Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Dec 1, 2025Considered under suspension of the rules.
- Dec 1, 2025DEBATE - The House proceeded with forty minutes of debate on H.R. 5349.
- Dec 1, 2025Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4942-4944)
- Dec 1, 2025Motion to reconsider laid on the table Agreed to without objection.
- Oct 3, 2025Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-335.
- Oct 3, 2025Placed on the Union Calendar, Calendar No. 287.
- Sep 17, 2025Committee Consideration and Mark-up Session Held
- Sep 17, 2025Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
- Sep 15, 2025Introduced in House
- Sep 15, 2025Referred to the House Committee on Ways and Means.
In the Congressional Record 2
Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.
| Where | In the Record | Members | Date |
|---|---|---|---|
| Senate | Debate and remarks S5207, S5208Amendments S5208, S5276, S5294 | Mike Crapo R-ID (amendment), Ron Wyden D-OR (amendment) | Sep 30, 2026 |
| House | Debate and remarks H4942–H4944Text printed H4942 | Jason Smith R-MO, Nathaniel Moran R-TX, Terri A. Sewell D-AL | Dec 1, 2025 |
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 |
Titles 9
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To amend the Internal Revenue Code of 1986 to improve services provided to taxpayers by the Internal Revenue Service by providing greater judicial review.
- Official Titles as Amended by Senate
- To improve services provided to taxpayers by the Internal Revenue Service.
- Short Title(s) as Introduced
- Tax Court Improvement Act
- Short Title(s) as Reported to House
- Tax Court Improvement Act
- Short Title(s) as Passed House
- Tax Court Improvement Act
- Short Title(s) from Engrossed Amendment Senate bil
- TAS Act
- Taxpayer Assistance and Service Act
- Official Titles from EH (Engrossed in House) bill
- To amend the Internal Revenue Code of 1986 to improve services provided to taxpayers by the Internal Revenue Service by providing greater judicial review.
- Official Title from EH (Engrossed in House) bill t
- To amend the Internal Revenue Code of 1986 to improve services provided to taxpayers by the Internal Revenue Service by providing greater judicial review.
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; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
