H.R. 997 · 119th Congress

National Taxpayer Advocate Enhancement Act of 2025

Introduced Feb 5, 2025Policy area: Taxation

Status: Passed Congress

  1. Introduced (done)
  2. Committee (done)
  3. Passed House (done)
  4. Passed Senate (current)
  5. To President
  6. Law

Latest action

: Passed Senate without amendment by Unanimous Consent. (consideration: CR S5123)

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.

Summary by the Congressional Research Service.

Actions

  1. Senate

    Passed Senate without amendment by Unanimous Consent. (consideration: CR S5123)

  2. Senate

    Senate Committee on Finance discharged by Unanimous Consent.

  3. Senate

    Received in the Senate and Read twice and referred to the Committee on Finance.

  4. House

    Motion to reconsider laid on the table Agreed to without objection.

  5. 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)

  6. 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).

  7. House

    Considered as unfinished business. (consideration: CR H1356-1357)

  8. House

    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.

  9. House

    DEBATE - The House proceeded with forty minutes of debate on H.R. 997.

  10. House

    Considered under suspension of the rules. (consideration: CR H1349-1351)

  11. House

    Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

  12. House

    Placed on the Union Calendar, Calendar No. 33.

Show 5 earlier actions
  1. House

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-46.

  2. House

    Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.

  3. House

    Committee Consideration and Mark-up Session Held

  4. House

    Referred to the House Committee on Ways and Means.

  5. Introduced in House