Introduced:
Feb 5, 2025
Policy Area:
Taxation
Congress.gov:
Bill Statistics
17
Actions
1
Cosponsors
1
Summaries
4
Subjects
4
Text Versions
Yes
Full Text
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Latest Action
Apr 1, 2025
Received in the Senate and Read twice and referred to the Committee on Finance.
Summaries (1)
Introduced in House
- Feb 5, 2025
00
<p><strong>National Taxpayer Advocate Enhancement Act of 2025 </strong></p><p>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.</p><p>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. </p>
Actions (17)
Received in the Senate and Read twice and referred to the Committee on Finance.
Type: IntroReferral
| Source: Senate
Apr 1, 2025
Motion to reconsider laid on the table Agreed to without objection.
Type: Floor
| Source: House floor actions
| Code: H38310
Mar 31, 2025
7:03 PM
7:03 PM
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: 1)
Type: Floor
| Source: House floor actions
| Code: H37300
Mar 31, 2025
7:03 PM
7:03 PM
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).
Type: Floor
| Source: Library of Congress
| Code: 8000
Mar 31, 2025
7:03 PM
7:03 PM
Considered as unfinished business. (consideration: CR H1356-1357: 6)
Type: Floor
| Source: House floor actions
| Code: H30000
Mar 31, 2025
6:56 PM
6:56 PM
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.
Type: Floor
| Source: House floor actions
| Code: H37220
Mar 31, 2025
5:02 PM
5:02 PM
DEBATE - The House proceeded with forty minutes of debate on H.R. 997.
Type: Floor
| Source: House floor actions
| Code: H8D000
Mar 31, 2025
4:53 PM
4:53 PM
Considered under suspension of the rules. (consideration: CR H1349-1351: 1)
Type: Floor
| Source: House floor actions
| Code: H30000
Mar 31, 2025
4:53 PM
4:53 PM
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Type: Floor
| Source: House floor actions
| Code: H30300
Mar 31, 2025
4:53 PM
4:53 PM
Placed on the Union Calendar, Calendar No. 33.
Type: Calendars
| Source: House floor actions
| Code: H12410
Mar 27, 2025
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-46.
Type: Committee
| Source: House floor actions
| Code: H12200
Mar 27, 2025
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-46.
Type: Committee
| Source: Library of Congress
| Code: 5000
Mar 27, 2025
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
Type: Committee
| Source: House committee actions
| Code: H19000
Feb 12, 2025
Committee Consideration and Mark-up Session Held
Type: Committee
| Source: House committee actions
| Code: H15001
Feb 12, 2025
Referred to the House Committee on Ways and Means.
Type: IntroReferral
| Source: House floor actions
| Code: H11100
Feb 5, 2025
Introduced in House
Type: IntroReferral
| Source: Library of Congress
| Code: Intro-H
Feb 5, 2025
Introduced in House
Type: IntroReferral
| Source: Library of Congress
| Code: 1000
Feb 5, 2025
Subjects (4)
Federal officials
Lawyers and legal services
Tax administration and collection, taxpayers
Taxation
(Policy Area)
Cosponsors (1)
(D-IL)
Feb 5, 2025
Feb 5, 2025
Text Versions (4)
Full Bill Text
Length: 2,309 characters
Version: Referred in Senate
Version Date: Apr 1, 2025
Last Updated: Nov 19, 2025 6:14 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 997 Referred in Senate
(RFS) ]
<DOC>
119th CONGRESS
1st Session
H. R. 997
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
April 1 (legislative day, March 31), 2025
Received; read twice and referred to the Committee on Finance
_______________________________________________________________________
AN ACT
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.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
[From the U.S. Government Publishing Office]
[H.R. 997 Referred in Senate
(RFS) ]
<DOC>
119th CONGRESS
1st Session
H. R. 997
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
April 1 (legislative day, March 31), 2025
Received; read twice and referred to the Committee on Finance
_______________________________________________________________________
AN ACT
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.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1.
This Act may be cited as the ``National Taxpayer Advocate
Enhancement Act of 2025''.
SEC. 2.
(a) In General.--
Section 7803
(c) (2)
(D)
(i) of the Internal Revenue
Code of 1986 is amended by striking ``and'' at the end of subclause
(I) , by redesignating subclause
(II) as subclause
(III) , and by
inserting after subclause
(I) the following new subclause:
``
(II) appoint counsel in the
Office of the Taxpayer Advocate to
report directly to the National
Taxpayer Advocate, or delegate thereof;
and''.
(c) (2)
(D)
(i) of the Internal Revenue
Code of 1986 is amended by striking ``and'' at the end of subclause
(I) , by redesignating subclause
(II) as subclause
(III) , and by
inserting after subclause
(I) the following new subclause:
``
(II) appoint counsel in the
Office of the Taxpayer Advocate to
report directly to the National
Taxpayer Advocate, or delegate thereof;
and''.
(b) Conforming Amendment.--
(D)
(i) of the Internal Revenue
Code of 1986 is amended by striking ``and'' at the end of subclause
(I) , by redesignating subclause
(II) as subclause
(III) , and by
inserting after subclause
(I) the following new subclause:
``
(II) appoint counsel in the
Office of the Taxpayer Advocate to
report directly to the National
Taxpayer Advocate, or delegate thereof;
and''.
(b) Conforming Amendment.--
Section 7803
(c) (2)
(D)
(i)
(III) of such
Code, as redesignated by subsection
(a) , is amended by striking ``any
employee of any local office of a taxpayer advocate described in
subclause
(I) '' and inserting ``any employee of the Office of the
Taxpayer Advocate''.
(c) (2)
(D)
(i)
(III) of such
Code, as redesignated by subsection
(a) , is amended by striking ``any
employee of any local office of a taxpayer advocate described in
subclause
(I) '' and inserting ``any employee of the Office of the
Taxpayer Advocate''.
(c) Effective Date.--The amendments made by this section shall take
effect as if included in the enactment of
(D)
(i)
(III) of such
Code, as redesignated by subsection
(a) , is amended by striking ``any
employee of any local office of a taxpayer advocate described in
subclause
(I) '' and inserting ``any employee of the Office of the
Taxpayer Advocate''.
(c) Effective Date.--The amendments made by this section shall take
effect as if included in the enactment of
section 1102 of the Internal
Revenue Service Restructuring and Reform Act of 1998.
Revenue Service Restructuring and Reform Act of 1998.
Passed the House of Representatives March 31, 2025.
Attest:
KEVIN F. MCCUMBER,
Clerk.
Passed the House of Representatives March 31, 2025.
Attest:
KEVIN F. MCCUMBER,
Clerk.