3.0.0 5349 2026-02-04T05:06:22Z 2026-02-04T05:06:22Z House H HR 2025-09-15 119 https://www.congress.gov/bill/119th-congress/house-bill/5349 <pre>[Congressional Record Volume 171, Number 150 (Monday, September 15, 2025)][House]From the Congressional Record Online through the Government Publishing Office [<a href="https://www.gpo.gov">www.gpo.gov</a>]By Mr. MORAN:H.R. 5349.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8[Page H4311]</pre> 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 https://www.cbo.gov/publication/61904 As reported by the House Committee on Ways and Means on October 3, 2025 Taxation Civil actions and liability 2025-12-15T22:02:57Z Evidence and witnesses 2025-12-15T22:02:32Z Internal Revenue Service (IRS) 2025-12-15T22:02:23Z Judges 2025-12-15T22:02:46Z Judicial procedure and administration 2025-12-15T22:02:39Z Specialized courts 2025-12-15T22:02:09Z Taxation 2025-09-16T21:58:33Z

00 2025-09-15 Introduced in House 2025-12-01T16:38:10Z <p><strong>Tax Court Improvement Act</strong></p><p>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.</p><p>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.)</p><p>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&nbsp;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.</p><p>The bill also</p><ul><li>expands the type of Tax Court proceedings for which special trial judges may be appointed,</li><li>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</li><li>requires Tax Court judges and special trial judges to recuse themselves in certain circumstances.</li></ul>

Official Titles from EH (Engrossed in House) bill text 259 2025-12-03T04:38:19Z H House Engrossed in House EH Short Title(s) as Passed House 104 2025-12-03T04:38:19Z H House Engrossed in House EH Short Title(s) as Reported to House 102 2025-10-04T04:53:17Z H House Reported in House RH Display Title 45 2025-09-16T08:23:19Z Short Title(s) as Introduced 101 2025-09-16T08:23:18Z Introduced in House IH Official Title as Introduced 6 2025-09-16T08:18:27Z Introduced in House IH Referred in Senate 2025-12-02T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-119hr5349rfs/xml/BILLS-119hr5349rfs.xml 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. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.