3.0.0
5349
2025-12-03T11:56:27Z
2025-12-03T11:56:27Z
House
H
HR
2025-09-15
119
https://www.congress.gov/bill/119th-congress/house-bill/5349
[Congressional Record Volume 171, Number 150 (Monday, September 15, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. MORAN:H.R. 5349.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8[Page H4311]
- ssfi00
Finance Committee
Senate
Standing
  - Referred To
2025-12-02T23:19:53Z
- hswm00
Ways and Means Committee
House
Standing
  - Reported By
2025-10-03T20:40:19Z
  - Markup By
2025-09-17T13:29:32Z
  - Referred To
2025-09-15T16:00:40Z
H. Rept. 119-335
- 2025-12-02
  - ssfi00
Finance Committee
Senate
Received in the Senate and Read twice and referred to the Committee on Finance.
IntroReferral
- 2025-12-01
17:41:53
Motion to reconsider laid on the table Agreed to without objection.
Floor
H38310
2
House floor actions
- 2025-12-01
17:41:51
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4942-4944)
Floor
H37300
2
House floor actions
- 2025-12-01
17:41:51
Passed/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)
Floor
8000
9
Library of Congress
- 2025-12-01
17:28:58
DEBATE - The House proceeded with forty minutes of debate on H.R. 5349.
Floor
H8D000
2
House floor actions
- 2025-12-01
17:28:56
Considered under suspension of the rules. (consideration: CR H4942-4944)
Floor
H30000
2
House floor actions
- 2025-12-01
17:28:32
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Floor
H30300
2
House floor actions
- 2025-10-03
Placed on the Union Calendar, Calendar No. 287.
Calendars
H12410
2
House floor actions
U00287
- 2025-10-03
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-335.
Committee
H12200
2
House floor actions
  - hswm00
Ways and Means Committee
- 2025-10-03
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-335.
Committee
5000
9
Library of Congress
  - hswm00
Ways and Means Committee
- 2025-09-17
  - hswm00
Ways and Means Committee
1
House committee actions
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
Committee
- 2025-09-17
  - hswm00
Ways and Means Committee
1
House committee actions
Committee Consideration and Mark-up Session Held
Committee
- 2025-09-15
Referred to the House Committee on Ways and Means.
IntroReferral
H11100
2
House floor actions
  - hswm00
Ways and Means Committee
- 2025-09-15
Introduced in House
IntroReferral
Intro-H
9
Library of Congress
- 2025-09-15
Introduced in House
IntroReferral
1000
9
Library of Congress
- M001224
Rep. Moran, Nathaniel [R-TX-1]
Nathaniel
Moran
R
TX
1
N
- S001185
Rep. Sewell, Terri A. [D-AL-7]
Terri
Sewell
D
AL
A.
7
2025-09-15
True
- 2025-11-19T21:18:00Z

H.R. 5349, Tax Court Improvement Act
https://www.cbo.gov/publication/61904
As reported by the House Committee on Ways and Means on October 3, 2025
Taxation
Taxation
2025-09-16T21:58:33Z
00
2025-09-15
Introduced in House
2025-12-01T16:38:10Z
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.

Tax Court Improvement Act
- Official Titles from EH (Engrossed in House) bill text
259

To amend the Internal Revenue Code of 1986 to improve services provided to taxpayers by the Internal Revenue Service by providing greater judicial review.
2025-12-03T04:38:19Z
H
House
Engrossed in House
EH
- Short Title(s) as Passed House
104

Tax Court Improvement Act
2025-12-03T04:38:19Z
H
House
Engrossed in House
EH
- Short Title(s) as Reported to House
102

Tax Court Improvement Act
2025-10-04T04:53:17Z
H
House
Reported in House
RH
- Display Title
45

Tax Court Improvement Act
2025-09-16T08:23:19Z
- Short Title(s) as Introduced
101

Tax Court Improvement Act
2025-09-16T08:23:18Z
Introduced in House
IH
- Official Title as Introduced
6

To amend the Internal Revenue Code of 1986 to improve services provided to taxpayers by the Internal Revenue Service by providing greater judicial review.
2025-09-16T08:18:27Z
Introduced in House
IH
- Engrossed in House
2025-12-01T05:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-119hr5349eh/xml/BILLS-119hr5349eh.xml
- Reported in House
2025-10-03T04:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-119hr5349rh/xml/BILLS-119hr5349rh.xml
- Introduced in House
2025-09-15T04:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-119hr5349ih/xml/BILLS-119hr5349ih.xml
2025-12-02
Received in the Senate and Read twice and referred to the Committee on Finance.
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
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