National Taxpayer Advocate Enhancement Act of 2025
Latest action (28 Sep 2026): Passed Senate without amendment by Unanimous Consent.
What this bill does
This bill, the National Taxpayer Advocate Enhancement Act of 2025, would amend the Internal Revenue Code. Specifically, it would grant the National Taxpayer Advocate the authority to appoint counsel within the Office of the Taxpayer Advocate. These appointed counsel would report directly to the National Taxpayer Advocate.
This change primarily affects the structure and operation of the Office of the Taxpayer Advocate, allowing the National Taxpayer Advocate to hire legal counsel as needed. The legislation aims to align with the original intent of the Internal Revenue Service Restructuring and Reform Act of 1998.
The bill has passed both the House of Representatives and the Senate. Its next step is to be presented to the President. If signed into law, its provisions would take effect as if they were part of a 1998 law.
Plain-English summary generated by Bill100 AI from the official record. Always verify against the source below.
Official summary
This bill was passed by Congress on September 28, 2026 and goes to the President next.
Timeline
28 Sep 2026
Passed Senate without amendment by Unanimous Consent.
31 Mar 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).
12 Feb 2025
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
Common questions
- What does H.R. 997 do?
- This bill, the National Taxpayer Advocate Enhancement Act of 2025, would amend the Internal Revenue Code. Specifically, it would grant the National Taxpayer Advocate the authority to appoint counsel within the Office of the Taxpayer Advocate. These appointed counsel would report directly to the National Taxpayer Advocate. This change primarily affects the structure and operation of the Office of the Taxpayer Advocate, allowing the National Taxpayer Advocate to hire legal counsel as needed. The legislation aims to align with the original intent of the Internal Revenue Service Restructuring and Reform Act of 1998. The bill has passed both the House of Representatives and the Senate. Its next step is to be presented to the President. If signed into law, its provisions would take effect as if they were part of a 1998 law.
- Has H.R. 997 become law?
- Not yet. As of 28 Sep 2026, H.R. 997 is passed house & senate (president next).
- Who sponsored H.R. 997?
- H.R. 997 was sponsored by Rep. Randy Feenstra [R-IA4] (Republican-IA), with 0 cosponsors.
- What's the latest action on H.R. 997?
- Passed Senate without amendment by Unanimous Consent. (28 Sep 2026).
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