Bills · 119th Congress · Taxation

National Taxpayer Advocate Enhancement Act of 2025

Where it stands

  1. Introduced2/5/25
  2. Passed HousePassed 3/31/25
  3. SenatePassed 9/28/26
  4. PresidentSigned 11/10/26
  5. Law

Passed the House 385–0 on March 31, 2025 (Roll Call 85 →). Passed the Senate by unanimous consent on September 28, 2026. Became law on November 10, 2026.

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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
  • Republican192 Yea · 0 Nay · 25 Not voting
  • Independent / Other0 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

What happens next

Became law.

All actions (21)
  1. 2/5/25Introduced in House
  2. 2/5/25Referred to the House Committee on Ways and Means.
  3. 2/12/25Committee Consideration and Mark-up Session Held
  4. 2/12/25Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
  5. 3/27/25Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-46.
  6. 3/27/25Placed on the Union Calendar, Calendar No. 33.
  7. 3/31/25Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  8. 3/31/25Considered under suspension of the rules. (consideration: CR H1349-1351)
  9. 3/31/25DEBATE - The House proceeded with forty minutes of debate on H.R. 997.
  10. 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.
  11. 3/31/25Considered as unfinished business. (consideration: CR H1356-1357)
  12. 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). (text: CR H1349-1350)
  13. 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)
  14. 3/31/25Motion to reconsider laid on the table Agreed to without objection.
  15. 4/1/25Received in the Senate and Read twice and referred to the Committee on Finance.
  16. 9/28/26Senate Committee on Finance discharged by Unanimous Consent.
  17. 9/28/26Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent. (consideration: CR S5123)
  18. 9/28/26Passed Senate without amendment by Unanimous Consent. (consideration: CR S5123)
  19. 10/14/26Message on Senate action sent to the House.
  20. 11/9/26Presented to President.
  21. 11/10/26Signed by President.