Bills · 119th Congress · Taxation

National Taxpayer Advocate Enhancement Act of 2025

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Roll calls on this bill

Votes on passage
HouseOn Motion to Suspend the Rules and Pass, as Amended · 3/31/25Suspension of the rulesA fast-track House procedure, usually for measures expected to have broad support. Debate is limited to 40 minutes, no amendments can be offered, and it needs a two-thirds vote of members voting — not a simple majority. A yes vote passes the bill. “As amended” means changes written into the motion itself are included.Rules of the House, Rule XV, clause 1 ↗
Passed
  • Democratic193 Yea · 0 Nay · 20 Not voting
  • Republican191 Yea · 0 Nay · 25 Not voting
  • Independent / Other1 Yea · 0 Nay · 0 Not voting
Official summary (CRS)

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.

Full text on congress.gov ↗
Sponsor
Rep. Randy Feenstra ( Republican · IA-4)
Cosponsors
1
Introduced
2/5/25
Policy area
Taxation
Status
2/5/25Referred to the House Committee on Ways and Means.
2/5/25Introduced in House
2/12/25Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
2/12/25Committee Consideration and Mark-up Session Held
3/27/25Placed on the Union Calendar, Calendar No. 33.
3/27/25Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-46.
3/31/25Motion to reconsider laid on the table Agreed to without objection.
3/31/25On 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)
3/31/25Passed/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).
3/31/25Considered as unfinished business. (consideration: CR H1356-1357)
3/31/25At 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.
3/31/25DEBATE - The House proceeded with forty minutes of debate on H.R. 997.
3/31/25Considered under suspension of the rules. (consideration: CR H1349-1351)
3/31/25Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
4/1/25Received in the Senate and Read twice and referred to the Committee on Finance.
9/28/26Passed Senate without amendment by Unanimous Consent.
9/28/26Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
9/28/26Senate Committee on Finance discharged by Unanimous Consent.