Bill · H.R. 9498· House(119-HR-9498)
Taxpayer Advocate Participation Act
- Introduced
- 6/29/2026
- Last activity
- 9/16/2026 — Received in the Senate and Read twice and referred to the Committee on Finance.
- Sponsored by
- W. Steube
- Cosponsors
- - 0 - 1
- Introduced
- Passed House
- In Senate committee
What this bill would do
This bill is known as the Taxpayer Advocate Participation Act. It amends the Internal Revenue Code of 1986. The main purpose of the bill is to allow the National Taxpayer Advocate to appear as an amicus curiae in Federal tax cases. This means the Advocate can present their views in court on issues that broadly affect taxpayer rights. The law takes effect on the date it is enacted.
Yes· 3 of 4
Does this protect the right to fair treatment by the courts?+6
Empowering the National Taxpayer Advocate to act as amicus curiae enhances due process for individuals facing federal tax legal actions.
Does this make what the government does easier for the public to see?+5
The bill increases transparency by allowing the National Taxpayer Advocate to present views on taxpayer rights in court.
Would households on low incomes be better off under this?+3
Enhanced advocacy may provide better protection for low-income individuals navigating complex tax laws.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
- Section 2 allows the National Taxpayer Advocate to appear as amicus curiae in any action brought in a court of the United States related to Federal tax law. This is a positive outcome because it gives everyday taxpayers an official voice in court through their advocate when dealing with broad tax rights issues.
Potential Negative Impacts for People
- The provided text does not contain any specific sections or provisions that outline potential negative consequences, burdens, or negative impacts for individuals or groups of people.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Governance And Ideology
- Improves Due Process+6Improves Government Transparency+5
- Demographic And Interest Groups
- Good For Low Income Households+3Good For Middle Class Households+3
- 9/16/2026
- Received in the Senate and Read twice and referred to the Committee on Finance.
- 9/15/2026
- Motion to reconsider laid on the table Agreed to without objection.
- 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. (text: CR H5685)
- DEBATE - The House proceeded with forty minutes of debate on H.R. 9498.
- Considered under suspension of the rules. (consideration: CR H5685-5686)
- Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- 9/8/2026
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-799.
- Placed on the Union Calendar, Calendar No. 699.
- 7/1/2026
- Committee Consideration and Mark-up Session Held
- Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 39 - 0.
- 6/29/2026
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
Suzan DelBeneDemocrat · Washington