3.0.0 997 2026-07-11T22:08:22Z 2026-07-19T00:15:46Z House H HR 2025-02-05 119 https://www.congress.gov/bill/119th-congress/house-bill/997 [Congressional Record Volume 171, Number 24 (Wednesday, February 5, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. FEENSTRA:H.R. 997.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, clause 1 (Taxing and Spending Clause)[Page H505]]]> ssfi00 Finance Committee Senate Standing Referred To 2025-04-01T16:12:10Z hswm00 Ways and Means Committee House Standing Reported By 2025-03-27T15:20:14Z Markup By 2025-02-12T16:04:00Z Referred To 2025-02-05T15:05:15Z H. Rept. 119-46 National Taxpayer Advocate Enhancement Act of 2025 119 1704 S 2025-05-08 Read twice and referred to the Committee on Finance. Related bill CRS 2025-04-01 ssfi00 Finance Committee Senate Received in the Senate and Read twice and referred to the Committee on Finance. IntroReferral 2025-03-31 19:03:42 Motion to reconsider laid on the table Agreed to without objection. Floor H38310 2 House floor actions 2025-03-31 19:03:39 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) Floor H37300 2 House floor actions 85 https://clerk.house.gov/evs/2025/roll085.xml House 119 2025-03-31T23:03:39Z 1 2025-03-31 19:03:39 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). Floor 8000 9 Library of Congress 85 https://clerk.house.gov/evs/2025/roll085.xml House 119 2025-03-31T23:03:39Z 1 2025-03-31 18:56:16 Considered as unfinished business. (consideration: CR H1356-1357) Floor H30000 2 House floor actions 2025-03-31 17:02:44 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. Floor H37220 2 House floor actions 2025-03-31 16:53:22 DEBATE - The House proceeded with forty minutes of debate on H.R. 997. Floor H8D000 2 House floor actions 2025-03-31 16:53:21 Considered under suspension of the rules. (consideration: CR H1349-1351) Floor H30000 2 House floor actions 2025-03-31 16:53:05 Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. Floor H30300 2 House floor actions 2025-03-27 Placed on the Union Calendar, Calendar No. 33. Calendars H12410 2 House floor actions 2025-03-27 Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-46. Committee H12200 2 House floor actions hswm00 Ways and Means Committee 2025-03-27 Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-46. Committee 5000 9 Library of Congress hswm00 Ways and Means Committee 2025-02-12 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: 43 - 0. Committee 2025-02-12 hswm00 Ways and Means Committee 1 House committee actions Committee Consideration and Mark-up Session Held Committee 2025-02-05 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2025-02-05 Introduced in House IntroReferral Intro-H 9 Library of Congress 2025-02-05 Introduced in House IntroReferral 1000 9 Library of Congress F000446 Rep. Feenstra, Randy [R-IA-4] Randy Feenstra R IA 4 N D000096 Rep. Davis, Danny K. [D-IL-7] Danny Davis D IL K. 7 2025-02-05 True 2025-04-01T15:16:00Z H.R. 997, National Taxpayer Advocate Enhancement Act of 2025 https://www.cbo.gov/publication/61283 As passed by the House of Representatives on March 31, 2025 Taxation Federal officials 2025-02-25T15:58:14Z Lawyers and legal services 2025-04-01T12:04:50Z Tax administration and collection, taxpayers 2025-02-25T15:58:05Z Taxation 2025-02-19T20:37:04Z 00 2025-02-05 Introduced in House 2025-03-27T15:54:42Z 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. 

]]> National Taxpayer Advocate Enhancement Act of 2025 Official Titles from EH (Engrossed in House) bill text 259 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. 2026-07-11T22:08:22Z H House Engrossed in House EH Short Titles from RFS (Referred to Senate) bill text 255 National Taxpayer Advocate Enhancement Act of 2025 2025-04-04T05:08:17Z S Senate Referred in Senate RFS Short Title(s) as Passed House 104 National Taxpayer Advocate Enhancement Act of 2025 2025-04-02T02:53:19Z H House Engrossed in House EH Short Title(s) as Reported to House 102 National Taxpayer Advocate Enhancement Act of 2025 2025-03-28T11:23:18Z H House Reported in House RH Display Title 45 National Taxpayer Advocate Enhancement Act of 2025 2025-02-08T06:23:21Z Short Title(s) as Introduced 101 National Taxpayer Advocate Enhancement Act of 2025 2025-02-08T06:23:19Z Introduced in House IH Official Title as Introduced 6 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. 2025-02-08T06:18:35Z Introduced in House IH Referred in Senate 2025-04-01T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-119hr997rfs/xml/BILLS-119hr997rfs.xml Engrossed in House 2025-03-31T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-119hr997eh/xml/BILLS-119hr997eh.xml Reported in House 2025-03-27T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-119hr997rh/xml/BILLS-119hr997rh.xml Introduced in House 2025-02-05T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-119hr997ih/xml/BILLS-119hr997ih.xml 2025-04-01 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.