HR 7959
119th Congress
House
Taxation
Administrative remedies
Congressional oversight
Department of the Treasury
Executive agency funding and structure
Government studies and investigations
Interest, dividends, interest rates
Internal Revenue Service (IRS)
Judicial review and appeals
Legal fees and court costs
Right of privacy
Specialized courts
Tax administration and collection, taxpayers
IRS Whistleblower Program Improvement Act
Everywhere this bill has been
14 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 28, 2026
Received in the Senate and Read twice and referred to the Committee on Finance.
Apr 27, 2026 · 3:32 PM EDT
DEBATE - The House proceeded with forty minutes of debate on H.R. 7959.
Apr 27, 2026 · 3:32 PM EDT
Considered under suspension of the rules. (consideration: CR H3104-3106)
Apr 27, 2026 · 7:01 PM EDT
On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 346 - 10 (Roll no. 138). (text: CR H3104)
Apr 27, 2026 · 3:32 PM EDT
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Apr 27, 2026 · 3:45 PM EDT
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.
Apr 27, 2026 · 6:30 PM EDT
Considered as unfinished business. (consideration: CR H3117-3118)
Apr 27, 2026 · 7:01 PM EDT
Motion to reconsider laid on the table Agreed to without objection.
Apr 9, 2026
Placed on the Union Calendar, Calendar No. 526.
Apr 9, 2026
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-606.
Mar 25, 2026
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.
Mar 25, 2026
Committee Consideration and Mark-up Session Held
Mar 17, 2026
Introduced in House
Mar 17, 2026
Referred to the House Committee on Ways and Means.
Votes taken on this bill
1
| Date | Chamber | What was voted on | Result | Yes–No | |
|---|---|---|---|---|---|
| Apr 27, 2026 | House · vote #138 | On Motion to Suspend the Rules and Pass, as Amended | Passed | 346–10 | See who voted → |
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Plain-English summary
IRS Whistleblower Program Improvement Act
This bill modifies provisions of the Internal Revenue Code relating to whistleblower awards and protections.
Specifically, the bill
- revises the standard for review of whistleblower awards in the Tax Court to require a de novo review (rather than the current abuse of discretion review) based on the administrative record established at the time of the whistleblower award determination and any new or previously unavailable evidence,
- allows whistleblowers anonymity in proceedings before the Tax Court (unless a societal interest in disclosing a whistleblower's identity outweighs potential harm to the whistleblower),
- modifies the Internal Revenue Service (IRS) whistleblower report to require inclusion of a list and description of up to 10 of the top tax avoidance schemes disclosed by whistleblowers, and
- requires payment of interest on mandatory whistleblower awards if the IRS fails to provide timely notice to a whistleblower of an award recommendation.
The bill also allows payments of the attorney fees of whistleblowers to be deducted when calculating adjusted gross income for tax purposes regardless of whether the whistleblower award was paid through the mandatory or the discretionary whistleblower award program. (Under current law, the deduction is limited to attorney fees paid in connection with mandatory awards.)
What's happening now
Received in the Senate and Read twice and referred to the Committee on Finance.
Related & companion bills
2
Bill text
4 versions
- Engrossed in House Formatted Text PDF Formatted XML
- Introduced in House Formatted Text PDF Formatted XML
- Referred in Senate Formatted Text PDF Formatted XML
- Reported in House Formatted Text PDF Formatted XML
Committees of jurisdiction
2
Lobbying activity
3
Cite this page
U.S. Congress. (2026). H.R. 7959: IRS Whistleblower Program Improvement Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-7959/
"H.R. 7959: IRS Whistleblower Program Improvement Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-7959/.
H.R. 7959, 119th Cong. (2026), https://openamerica.io/bill/119-HR-7959/.
[H.R. 7959: IRS Whistleblower Program Improvement Act](https://openamerica.io/bill/119-HR-7959/)