H.R. 997 · 119th Congress
National Taxpayer Advocate Enhancement Act of 2025
Status: Passed Congress
- Introduced (done)
- Committee (done)
- Passed House (done)
- Passed Senate (current)
- To President
- 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
- Senate
Passed Senate without amendment by Unanimous Consent. (consideration: CR S5123)
- Senate
Senate Committee on Finance discharged by Unanimous Consent.
- Senate
Received in the Senate and Read twice and referred to the Committee on Finance.
- House
Motion to reconsider laid on the table Agreed to without objection.
- 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)
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).
- House
Considered as unfinished business. (consideration: CR H1356-1357)
- 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.
- House
DEBATE - The House proceeded with forty minutes of debate on H.R. 997.
- House
Considered under suspension of the rules. (consideration: CR H1349-1351)
- House
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- House
Placed on the Union Calendar, Calendar No. 33.
Show 5 earlier actions
- House
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-46.
- House
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
- House
Committee Consideration and Mark-up Session Held
- House
Referred to the House Committee on Ways and Means.
Introduced in House