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HR 997Passed CongressTaxeshouse

National Taxpayer Advocate Enhancement Act of 2025

Introduced Feb 5, 2025 by Rep. Randy Feenstra

IntroducedCommitteeFloorCongressLaw

Both chambers passed it. It's headed to the President to be signed or vetoed.

Latest action · Sep 28, 2026
Passed Senate without amendment by Unanimous Consent. (consideration: CR S5123)
Read it on Congress.gov
What it does

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.

Summary by the Congressional Research Service.

Roll-call votes
385–0PASSED
On Motion to Suspend the Rules and Pass, as Amended
house · Mar 31, 2025
History
  1. Sep 28, 2026
    Passed Senate without amendment by Unanimous Consent. (consideration: CR S5123)
  2. Sep 28, 2026
    Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent. (consideration: CR S5123)
  3. Sep 28, 2026
    Senate Committee on Finance discharged by Unanimous Consent.
  4. Apr 1, 2025
    Received in the Senate and Read twice and referred to the Committee on Finance.
  5. Mar 31, 2025
    Motion to reconsider laid on the table Agreed to without objection.
  6. 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)
  7. Mar 31, 2025
    Passed/agreed to in House: 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).
  8. Mar 31, 2025
    Considered as unfinished business. (consideration: CR H1356-1357)
  9. 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.
  10. Mar 31, 2025
    DEBATE - The House proceeded with forty minutes of debate on H.R. 997.
  11. Mar 31, 2025
    Considered under suspension of the rules. (consideration: CR H1349-1351)
  12. Mar 31, 2025
    Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  13. Mar 27, 2025
    Placed on the Union Calendar, Calendar No. 33.
  14. Mar 27, 2025
    Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-46.
  15. Feb 12, 2025
    Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
  16. Feb 12, 2025
    Committee Consideration and Mark-up Session Held
  17. Feb 5, 2025
    Referred to the House Committee on Ways and Means.
  18. Feb 5, 2025
    Introduced in House