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H.R. 9498 119th Congress House

Taxpayer Advocate Participation Act

Official title: To amend the Internal Revenue Code of 1986 to authorize the National Taxpayer Advocate to appear as amicus curiae in Federal tax cases, and for other purposes.

Introduced: June 29, 2026 Introduced by: W. Gregory Steube Republican · Florida See on congress.gov
Taxation Judicial procedure and administrationTax administration and collection, taxpayers
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 Everywhere this bill has been 13 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 16, 2026
Received in the Senate and Read twice and referred to the Committee on Finance.
Sep 15, 2026 · 8:50 PM EDT
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
Sep 15, 2026 · 8:37 PM EDT
DEBATE - The House proceeded with forty minutes of debate on H.R. 9498.
Sep 15, 2026 · 8:37 PM EDT
Considered under suspension of the rules. (consideration: CR H5685-5686)
Sep 15, 2026 · 8:37 PM EDT
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Sep 15, 2026 · 8:50 PM EDT
Motion to reconsider laid on the table Agreed to without objection.
Sep 15, 2026 · 8:50 PM EDT
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H5685)
Sep 8, 2026
Placed on the Union Calendar, Calendar No. 699.
Sep 8, 2026
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-799.
Jul 1, 2026
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 39 - 0.
Jul 1, 2026
Committee Consideration and Mark-up Session Held
Jun 29, 2026
Referred to the House Committee on Ways and Means.
Jun 29, 2026
Introduced in House
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What's happening now September 16, 2026

Received in the Senate and Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Taxpayer Advocate Participation Act

This bill authorizes the National Taxpayer Advocate to appear as amicus curiae and submit amicus briefs in a U.S. court in cases involving federal tax law.

Further, the bill requires federal courts to permit such appearances. (An amicus curiae is a person or group that is not a party in a court case but has an interest in the case and may be permitted to submit a brief, known as an amicus brief, to the court in relation to the case.) Under the bill, the National Taxpayer Advocate may present the views of the National Taxpayer Advocate in such a case only with respect to an issue which may broadly affect certain rights of taxpayers.

As background, the National Taxpayer Advocate leads the Taxpayer Advocate Service, which is an independent organization within the Internal Revenue Service (IRS) responsible for helping taxpayers resolve problems with the IRS. The National Taxpayer Advocate is also responsible for proposing administrative and legislative changes to mitigate such problems. Under current law, the National Taxpayer Advocate is not authorized to appear as amicus curiae or submit amicus briefs in cases involving federal tax law.

 Bill text 4 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Lobbying activity 5

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

Bodies those filers lobbied

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 Cosponsors 1
All 1 Democratic 1
D
DelBene, Suzan K.
Washington · Jun 29, 2026
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 9498: Taxpayer Advocate Participation Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-9498/
MLA
"H.R. 9498: Taxpayer Advocate Participation Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-9498/.
Bluebook (legal)
H.R. 9498, 119th Cong. (2026), https://openamerica.io/bill/119-HR-9498/.
Markdown link
[H.R. 9498: Taxpayer Advocate Participation Act](https://openamerica.io/bill/119-HR-9498/)
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