H.R. 997 Passed both chambers Taxation

National Taxpayer Advocate Enhancement Act of 2025

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.

  1. Introduced
  2. Committee
  3. Passed House
  4. Passed Senate
  5. To President
  6. Became law
Sponsor Rep. Feenstra, Randy [R-IA-4] Introduced February 5, 2025 Cosponsors 1 (1 D) Latest action September 28, 2026

Summary

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. 

Summary by the Congressional Research Service, Library of Congress.

Congress.gov

Roll-call votes

Actions

  1. Sep 28, 2026 Passed Senate without amendment by Unanimous Consent. (consideration: CR S5123)
  2. Sep 28, 2026 Senate Committee on Finance discharged by Unanimous Consent.
  3. Apr 1, 2025 Received in the Senate and Read twice and referred to the Committee on Finance.
  4. Mar 31, 2025 Motion to reconsider laid on the table Agreed to without objection.
  5. 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)
  6. 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).
  7. Mar 31, 2025 Considered as unfinished business. (consideration: CR H1356-1357)
  8. 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.
  9. Mar 31, 2025 DEBATE - The House proceeded with forty minutes of debate on H.R. 997.
  10. Mar 31, 2025 Considered under suspension of the rules. (consideration: CR H1349-1351)
  11. Mar 31, 2025 Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  12. Mar 27, 2025 Placed on the Union Calendar, Calendar No. 33.

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