U.S. Congress legislation · 119th Congress
HB997: National Taxpayer Advocate Enhancement Act of 2025
Status: Passed both chambers, October 14, 2026
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.
What the bill says
An act 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.
From the introduced text, April 1, 2025:
AN ACT 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. SECTION 1. Short title This Act may be cited as the National Taxpayer Advocate Enhancement Act of 2025 . SECTION 2. Authority of Taxpayer Advocate to appoint counsel (a) In general Section 7803(c)(2)(D)(i) of the Internal Revenue Code of 1986 is amended by striking and at the end of subclause (I), by redesignating subclause (II) as subclause (III), and by inserting after subclause (I) the following new and . (b) Conforming amendment Section 7803(c)(2)(D)(i)(III) of such Code, as redesignated by subsection (a), is amended by striking any employee of any local office of a taxpayer advocate described in subclause (I) and inserting any employee of the Office of the Taxpayer Advocate . (c) Effective date The amendments made by this section shall take effect as if included in the enactment of section 1102 of the Internal Revenue Service Restructuring and Reform Act of 1998. Passed the House of Representatives March 31, 2025. Kevin F. McCumber, Clerk.
Sponsors
- Randy Feenstra (R, HD-004) · primary sponsor
- Danny Davis (D, HD-IL-7)
Latest actions
- : Message on Senate action sent to the House.
- : Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent. (consideration: CR S5123)
- : Passed Senate without amendment by Unanimous Consent. (consideration: CR S5123)
- : Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
- : Senate Committee on Finance discharged by Unanimous Consent.
- : Received in the Senate and Read twice and referred to the Committee on Finance.
- : Motion to reconsider laid on the table Agreed to without objection.
- : 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)
- : 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).
- : Considered as unfinished business. (consideration: CR H1356-1357)
Votes
- On Motion to Suspend the Rules and Pass, as Amended (March 31, 2025): 385 yea, 0 nay, passed
Subjects: Tax administration and collection, taxpayers, Federal officials, Taxation, Lawyers and legal services
Common questions
- What is HB997?
- HB997 is a bill in Congress (119th Congress): National Taxpayer Advocate Enhancement Act of 2025.
- What does HB997 do?
- In its own words: An act 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.
- What is the status of HB997?
- Passed both chambers as of October 14, 2026. Latest action: Message on Senate action sent to the House. (October 14, 2026).
- Who sponsored HB997?
- Randy Feenstra (R, HD-004), with 1 co-sponsor.
- Where is the official record for HB997?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/997
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.