HR 997 119th Congress House Taxation Federal officials Lawyers and legal services Tax administration and collection, taxpayers

National Taxpayer Advocate Enhancement Act of 2025

Introduced: February 5, 2025 Introduced by: Feenstra, Randy Republican · Iowa See on congress.gov

Everywhere this bill has been 14 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Apr 1, 2025

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

Mar 31, 2025

Motion to reconsider laid on the table Agreed to without objection.

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 27, 2025

Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-46.

Mar 27, 2025

Placed on the Union Calendar, Calendar No. 33.

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

Referred to the House Committee on Ways and Means.

Feb 5, 2025

Introduced in House

Votes taken on this bill 1

Date	Chamber	What was voted on	Result	Yes–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.

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.

What's happening now April 1, 2025

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

Hearings & markups 1

Markup of H.R. 1155, H.R. 997, H.R. 998, H.R. 1152, and H.R. 1156
Markup Feb 12, 2025 · 10:00 AM EST · Ways and Means Committee

Related & companion bills 1

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

Source documents hosted by congress.gov.

Committees of jurisdiction 2

Ways and Means Committee
House of Representatives
Finance Committee
Senate

Cosponsors 1

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/)