U.S. Congress legislation · 119th Congress
HB9498: Taxpayer Advocate Participation Act
Status: Passed one chamber, September 16, 2026
To amend the Internal Revenue Code of 1986 to authorize the National Taxpayer Advocate to appear as amicus curiae in Federal tax cases, and for other purposes.
What the bill says
An act To amend the Internal Revenue Code of 1986 to authorize the National Taxpayer Advocate to appear as amicus curiae in Federal tax cases, and for other purposes.
From the introduced text, September 16, 2026:
AN ACT To amend the Internal Revenue Code of 1986 to authorize the National Taxpayer Advocate to appear as amicus curiae in Federal tax cases, and for other purposes. SECTION 1. Short title This Act may be cited as the Taxpayer Advocate Participation Act . SECTION 2. Authorization for National Taxpayer Advocate to appear as amicus curiae in Federal tax cases (a) In general Section 7803(c)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (F) Appearances as amicus curiae (i) In general The National Taxpayer Advocate may appear as amicus curiae in any action brought in a court of the United States related to Federal tax law. In any such action, the National Taxpayer Advocate may present the views of the National Taxpayer Advocate only with respect to an issue which may broadly affect the rights of taxpayers, particularly the rights described in subsection (a)(3). (ii) Federal courts A court of the United States may grant the application of the National Taxpayer Advocate to appear in any action described in clause (i) for the purposes described in such clause. . (b) Effective date The amendment made by this section shall take effect on the date of the enactment of this Act. Passed the House of Representatives September 15, 2026. Kevin …
Sponsors
- Greg Steube (R, HD-FL-17) · primary sponsor
- Suzan DelBene (D, HD-001)
Latest actions
- : 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 voice vote. (text: CR H5685)
- : Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
- : On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
- : Considered under suspension of the rules. (consideration: CR H5685-5686)
- : DEBATE - The House proceeded with forty minutes of debate on H.R. 9498.
- : Considered under suspension of the rules.
- : Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- : Placed on the Union Calendar, Calendar No. 699.
Subjects: Tax administration and collection, taxpayers, Taxation, Judicial procedure and administration
Common questions
- What is HB9498?
- HB9498 is a bill in Congress (119th Congress): Taxpayer Advocate Participation Act.
- What does HB9498 do?
- In its own words: An act To amend the Internal Revenue Code of 1986 to authorize the National Taxpayer Advocate to appear as amicus curiae in Federal tax cases, and for other purposes.
- What is the status of HB9498?
- Passed one chamber as of September 16, 2026. Latest action: Received in the Senate and Read twice and referred to the Committee on Finance. (September 16, 2026).
- Who sponsored HB9498?
- Greg Steube (R, HD-FL-17), with 1 co-sponsor.
- Where is the official record for HB9498?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/9498
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.