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H.R. 5349 119th Congress House

TAS Act

Official title: To improve services provided to taxpayers by the Internal Revenue Service.

Introduced: September 15, 2025 Introduced by: Nathaniel Moran Republican · Texas See on congress.gov
Taxation Civil actions and liabilityEvidence and witnessesInternal Revenue Service (IRS)Judges
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Judicial procedure and administrationSpecialized courts
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 Everywhere this bill has been 17 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 30, 2026
Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.
Sep 30, 2026
Passed/agreed to in Senate: Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.
Sep 30, 2026
Measure laid before Senate by unanimous consent.
Sep 30, 2026
Senate Committee on Finance discharged by Unanimous Consent.
Dec 2, 2025
Received in the Senate and Read twice and referred to the Committee on Finance.
Dec 1, 2025
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Dec 1, 2025
Motion to reconsider laid on the table Agreed to without objection.
Dec 1, 2025
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4942-4944)
Dec 1, 2025
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)
Dec 1, 2025
DEBATE - The House proceeded with forty minutes of debate on H.R. 5349.
Dec 1, 2025
Considered under suspension of the rules. (consideration: CR H4942-4944)
Oct 3, 2025
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-335.
Oct 3, 2025
Placed on the Union Calendar, Calendar No. 287.
Sep 17, 2025
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
Sep 17, 2025
Committee Consideration and Mark-up Session Held
Sep 15, 2025
Referred to the House Committee on Ways and Means.
Sep 15, 2025
Introduced in House
 Amendments to this bill 2

Amendments propose changes to this bill. Members vote on amendments separately before the final bill vote. An agreed amendment becomes part of the bill; a failed amendment does not.

2 agreed to

AmendmentSponsorPurposeStatusLatest action
SAMDT 6,848 Crapo, Mike To amend the title. Agreed to Sep 30, 2026
SAMDT 6,847 Crapo, Mike In the nature of a substitute. Agreed to Sep 30, 2026
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What's happening now September 30, 2026

Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.

 Plain-English summary Congressional Research Service

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.
 Hearings & markups 1
 Bill text 5 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Lobbying activity 7

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

Bodies those filers lobbied

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

See all 7 filings →
 Cosponsors 1
All 1 Democratic 1
D
Sewell, Terri A.
Alabama · Sep 15, 2025
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5349: TAS Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-5349/
MLA
"H.R. 5349: TAS Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-5349/.
Bluebook (legal)
H.R. 5349, 119th Cong. (2026), https://openamerica.io/bill/119-HR-5349/.
Markdown link
[H.R. 5349: TAS Act](https://openamerica.io/bill/119-HR-5349/)
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