Skip to main content
H.R. 997 119th Congress House

National Taxpayer Advocate Enhancement Act of 2025

Official title: 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 j… Show full official titleShow less

Official title: 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.

Introduced: February 5, 2025 Introduced by: Randy Feenstra Republican · Iowa See on congress.gov
Taxation Federal officialsLawyers and legal servicesTax administration and collection, taxpayers
Sign in to write a letter Sign in to watch
 Everywhere this bill has been 20 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 14, 2026
Message on Senate action sent to the House.
Sep 28, 2026
Passed Senate without amendment by Unanimous Consent.
Sep 28, 2026
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
Sep 28, 2026
Senate Committee on Finance discharged by Unanimous Consent.
Sep 28, 2026
Passed Senate without amendment by Unanimous Consent. (consideration: CR S5123)
Sep 28, 2026
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent. (consideration: CR S5123)
Apr 1, 2025
Received in the Senate and Read twice and referred to the Committee on Finance.
Mar 31, 2025
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)
Mar 31, 2025
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.
Mar 31, 2025
Considered as unfinished business. (consideration: CR H1356-1357)
Mar 31, 2025
DEBATE - The House proceeded with forty minutes of debate on H.R. 997.
Mar 31, 2025
Considered under suspension of the rules. (consideration: CR H1349-1351)
Mar 31, 2025
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Mar 31, 2025
Motion to reconsider laid on the table Agreed to without objection.
Mar 27, 2025
Placed on the Union Calendar, Calendar No. 33.
Mar 27, 2025
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-46.
Feb 12, 2025
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
Feb 12, 2025
Committee Consideration and Mark-up Session Held
Feb 5, 2025
Introduced in House
Feb 5, 2025
Referred to the House Committee on Ways and Means.
 Votes taken on this bill 1
DateChamberWhat was voted onResultYes–No
Mar 31, 2025 House · vote #85 On Motion to Suspend the Rules and Pass, as Amended Passed 385–0 See who voted →
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

What's happening now October 14, 2026

Message on Senate action sent to the House.

 Plain-English summary Congressional Research Service

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. 

 Hearings & markups 1
 Related & companion bills 2
  • S 1704 Identical bill National Taxpayer Advocate Enhancement Act of 2025
  • HR 2755 Cross-Congress related bill National Taxpayer Advocate Enhancement Act of 2023
 Bill text 5 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Lobbying activity 1

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.

 Cosponsors 1
All 1 Democratic 1
D
Davis, Danny K.
Illinois · Feb 5, 2025
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 997: National Taxpayer Advocate Enhancement Act of 2025. 119th Congress. Open America. https://openamerica.io/bill/119-HR-997/
MLA
"H.R. 997: National Taxpayer Advocate Enhancement Act of 2025." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-997/.
Bluebook (legal)
H.R. 997, 119th Cong. (2026), https://openamerica.io/bill/119-HR-997/.
Markdown link
[H.R. 997: National Taxpayer Advocate Enhancement Act of 2025](https://openamerica.io/bill/119-HR-997/)
Report a problem