H.R. 997 · 119th Congress · House

National Taxpayer Advocate Enhancement Act of 2025

In Congress· Received in the Senate and Read twice and referred to the Committee on Finance.
Introduced
Feb 5, 25
Passed House
Mar 31, 25
Passed Senate
Pending
Sent to President
Pending
Signed into Law
Pending

Executive 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. 

Action Timeline

15
  1. APR 01, 2025Senate

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

  2. MAR 31, 2025House floor actions

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

  3. MAR 31, 2025House floor actions

    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)

    Roll Call #85
    385Yea
    0Nay
    0NV
  4. MAR 31, 2025Library of Congress

    Passed/agreed to in House

    Roll Call #85

    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).

    385Yea
    0Nay
    0NV
  5. MAR 31, 2025House floor actions

    Considered as unfinished business

    (consideration: CR H1356-1357)

    1356Yea
    1357Nay
    0NV
  6. MAR 31, 2025House floor actions

    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.

  7. MAR 31, 2025House floor actions

    DEBATE - The House proceeded with forty minutes of debate on H.R. 997.

  8. MAR 31, 2025House floor actions

    Considered under suspension of the rules

    (consideration: CR H1349-1351)

    1349Yea
    1351Nay
    0NV
  9. MAR 31, 2025House floor actions

    Mr

    Smith (MO) moved to suspend the rules and pass the bill, as amended.

  10. MAR 27, 2025House floor actions

    Placed on the Union Calendar, Calendar No. 33.

  11. MAR 27, 2025Library of Congress

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

    119Yea
    46Nay
    0NV
  12. FEB 12, 2025House committee actions

    Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.

    43Yea
    0Nay
    0NV
  13. FEB 12, 2025House committee actions

    Committee Consideration and Mark-up Session Held

  14. FEB 05, 2025House floor actions

    Referred to the House Committee on Ways and Means.

  15. FEB 05, 2025Library of Congress

    Introduced in House

Committees

2

Finance Committee

ssfi00

Referred: Apr 1, 2025

Active

Ways and Means Committee

hswm00

Referred: Mar 27, 2025

Active