National Taxpayer Advocate Enhancement Act of 2025
Latest action · Nov 10, 2026 Became Public Law No: 119-139.
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.
- IntroducedFeb 5, 2025
- Passed HouseMar 31, 2025
- Passed SenateSep 28, 2026
- To the PresidentNov 9, 2026
- Became lawNov 10, 2026Public Law 119-139
Summary
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.
Recorded votes 1
Newest first. Open one to see how every member voted.
| Roll call | Question | Result | Date |
|---|---|---|---|
| House 85 | On Motion to Suspend the Rules and Pass, as Amended | Passed385–0 | Mar 31, 2025 |
Cosponsors 1
Members who signed on, in the order they did. All signed on Feb 5, 2025.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-IL | Danny K. Davis | Original | Feb 5, 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 | Referred Feb 5, 2025Markup Feb 12, 2025Reported Mar 27, 2025 |
| Senate | Finance Committee | Referred Apr 1, 2025Discharged Sep 29, 2026 |
Actions 20
Everything that happened, newest first.
- Nov 10, 2026Became Public Law No: 119-139.
- Nov 10, 2026Signed by President.
- Nov 9, 2026Presented to President.
- Oct 14, 2026Message on Senate action sent to the House.
- Sep 28, 2026Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent. (consideration: CR S5123)
- Sep 28, 2026Senate Committee on Finance discharged by Unanimous Consent.
- Apr 1, 2025Received in the Senate and Read twice and referred to the Committee on Finance.
- Mar 31, 2025Passed/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). (text: CR H1349-1350)
- Mar 31, 2025Considered under suspension of the rules. (consideration: CR H1349-1351)
- Mar 31, 2025Considered as unfinished business. (consideration: CR H1356-1357)
- Mar 31, 2025Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Mar 31, 2025DEBATE - The House proceeded with forty minutes of debate on H.R. 997.
- Mar 31, 2025At 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.
- Mar 31, 2025Motion to reconsider laid on the table Agreed to without objection.
- Mar 27, 2025Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-46.
- Mar 27, 2025Placed on the Union Calendar, Calendar No. 33.
- Feb 12, 2025Committee Consideration and Mark-up Session Held
- Feb 12, 2025Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
- Feb 5, 2025Introduced in House
- Feb 5, 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 S5123 | Mike Lee R-UT | Sep 28, 2026 |
| House | Debate and remarks H1349–H1351Text printed H1349Recorded votes H1357enact | Danny K. Davis D-IL, Jason Smith R-MO, Randy Feenstra R-IA | Mar 31, 2025 |
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Committee report
Congressional Budget Office cost estimate
- Apr 1, 2025H.R. 997, National Taxpayer Advocate Enhancement Act of 2025As passed by the House of Representatives on March 31, 2025
Constitutional authority
The sponsor’s statement, as printed in the Congressional Record, vol. 171, no. 24, February 5, 2025, page H505.
Related bills 2
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 1704 | National Taxpayer Advocate Enhancement Act of 2025 | Identical bill | May 8, 2025 |
| HR 2755 | National Taxpayer Advocate Enhancement Act of 2023 | Cross-Congress related bill | Apr 20, 2023 |
Titles 7
Every title it has carried, official and short, at each stage.
- 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.
- Short Title(s) as Introduced
- National Taxpayer Advocate Enhancement Act of 2025
- Short Title(s) as Reported to House
- National Taxpayer Advocate Enhancement Act of 2025
- Short Title(s) as Passed House
- National Taxpayer Advocate Enhancement Act of 2025
- Short Titles from ENR (Enrolled) bill text
- National Taxpayer Advocate Enhancement Act of 2025
- Short Titles from RFS (Referred to Senate) bill text
- National Taxpayer Advocate Enhancement Act of 2025
- Official Title 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.
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 5
Each version as it was printed, newest first.
- —Enrolled Bill
- Apr 1, 2025Referred in Senate
- Mar 31, 2025Engrossed in House
- Mar 27, 2025Reported in House
- Feb 5, 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.
