TAS Act
Introduced Sep 15, 2025 by Rep. Nathaniel Moran
Both chambers passed it. It's headed to the President to be signed or vetoed.
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
Read the full summary on Congress.govSummary by the Congressional Research Service.
No recorded roll-call vote on this bill — it may have passed by voice vote or unanimous consent, which don't record individual votes.
- Sep 30, 2026Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.
- Sep 30, 2026Passed/agreed to in Senate: Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.
- Sep 30, 2026Measure laid before Senate by unanimous consent. (consideration: CR S5207-5208)
- Sep 30, 2026Senate Committee on Finance discharged by Unanimous Consent.
- Dec 2, 2025Received in the Senate and Read twice and referred to the Committee on Finance.
- Dec 1, 2025Motion to reconsider laid on the table Agreed to without objection.
- Dec 1, 2025On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4942-4944)
- Dec 1, 2025Passed/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, 2025DEBATE - The House proceeded with forty minutes of debate on H.R. 5349.
- Dec 1, 2025Considered under suspension of the rules. (consideration: CR H4942-4944)
- Dec 1, 2025Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Oct 3, 2025Placed on the Union Calendar, Calendar No. 287.
- Oct 3, 2025Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-335.
- Sep 17, 2025Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
- Sep 17, 2025Committee Consideration and Mark-up Session Held
- Sep 15, 2025Referred to the House Committee on Ways and Means.
- Sep 15, 2025Introduced in House