Federal · 119th Congress
National Taxpayer Advocate Enhancement Act of 2025
Policy areaTaxation
Summary
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.
Sponsor
Cosponsors
Floor votes
Other titles3
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.Official Title as Introduced
National Taxpayer Advocate Enhancement Act of 2025Short Title(s) as IntroducedShort Title(s) as Reported to HouseShort Title(s) as Passed HouseShort Titles from ENR (Enrolled) bill textShort Titles from RFS (Referred to Senate) bill text
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.Official Title from EH (Engrossed in House) bill text
Legislative history17
Oct 14, 2026
Senate · FloorMessage on Senate action sent to the House.
Sep 28, 2026
Senate · FloorPassed Senate without amendment by Unanimous Consent. (consideration: CR S5123)
Sep 28, 2026
SenateSenate Committee on Finance discharged by Unanimous Consent.
Apr 1, 2025
SenateReceived in the Senate and Read twice and referred to the Committee on Finance.
Mar 31, 2025
House · FloorMotion to reconsider laid on the table Agreed to without objection.
Mar 31, 2025
House · Floor
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 85385–0
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Mar 31, 2025
House · FloorConsidered as unfinished business. (consideration: CR H1356-1357)
Mar 31, 2025
House · FloorAt 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.
Mar 31, 2025
House · FloorDEBATE - The House proceeded with forty minutes of debate on H.R. 997.
Mar 31, 2025
House · FloorConsidered under suspension of the rules. (consideration: CR H1349-1351)
Mar 31, 2025
House · FloorMr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Mar 27, 2025
HousePlaced on the Union Calendar, Calendar No. 33.
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Documents6
Texts
The final text sent to the PresidentLatestEnrolled BillU.S. Government Publishing OfficeOct 9, 2026As referred to a Senate committeeReferred in SenateU.S. Government Publishing OfficeApr 1, 2025As passed by the HouseEngrossed in HouseU.S. Government Publishing OfficeMar 31, 2025As reported by the House committeeReported in HouseU.S. Government Publishing OfficeMar 27, 2025As introduced in the HouseIntroduced in HouseU.S. Government Publishing OfficeFeb 5, 2025