Bill · H.R. 997· House(119-HR-997)
National Taxpayer Advocate Enhancement Act of 2025
- Introduced
- 2/5/2025
- Last activity
- 9/28/2026 — Passed Senate without amendment by Unanimous Consent. (consideration: CR S5123)
- Sponsored by
- Randy Feenstra
- Cosponsors
- - 0 - 1
- Introduced
- Passed House
- Passed Senate
What this bill would do
This bill is called the National Taxpayer Advocate Enhancement Act of 2025. It changes the Internal Revenue Code of 1986 to match the original intent of a past 1998 law. Specifically, it makes sure the National Taxpayer Advocate has the ability to hire and consult counsel as appropriate. Section 2 gives the Taxpayer Advocate the authority to appoint counsel in their office who will report directly to them. These changes take effect as if they were included in the original 1998 law.
Yes· 3 of 5
Does this protect the right to fair treatment by the courts?+4
The ability to hire counsel strengthens the due process rights of taxpayers interacting with the IRS through the Advocate's office.
Does this make what the government does easier for the public to see?+3
By empowering the Taxpayer Advocate with legal counsel, the bill enhances oversight and transparency in tax-related administrative processes.
Would households on low incomes be better off under this?+2
Improved legal expertise in the Taxpayer Advocate's office can help vulnerable populations navigate complex tax issues.
The opposite
No question was scored the opposite.
What Congress actually voted on
One recorded vote has been taken on this bill.
- The House: a fast-track vote, needing two-thirds to passPassed 385–0
The House sets aside its normal procedure to move quickly: no amendments, little debate, and a two-thirds bar instead of a simple majority. It is used for measures expected to be uncontroversial, so a bill that fails here failed despite broad expectations that it would not.
03/31/2025 · Roll call 85 · recorded as “On Motion to Suspend the Rules and Pass, as Amended”
Who it would affect, and how
Potential Positive Impacts for People
- Section 2 allows the National Taxpayer Advocate to appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate. This is a positive step because it helps the advocate get the direct legal help they need to properly look out for everyday taxpayers.
Potential Negative Impacts for People
- Based on the provided text, there are no specific sections or provisions identified that create negative consequences or burdens 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+4Improves Government Transparency+3
- Demographic And Interest Groups
- Good For Low Income Households+2Good For Middle Class Households+2Good For Business Owners+1
- Enrolled Bill
The final version, on its way to the President
What changed from Referred in Senate: No change to the wording. Only the printed details that record the bill’s progress, such as the heading and dates, are different.
- 9/28/2026
- Senate Committee on Finance discharged by Unanimous Consent.
- 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)
- 4/1/2025
- Received in the Senate and Read twice and referred to the Committee on Finance.
- 3/31/2025
- 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 the Yeas and Nays: (2/3 required): 385 - 0 (Roll no. 85).
- 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)
- Considered as unfinished business. (consideration: CR H1356-1357)
- At 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.
- DEBATE - The House proceeded with forty minutes of debate on H.R. 997.
- Considered under suspension of the rules. (consideration: CR H1349-1351)
- Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- 3/27/2025
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-46.
- Placed on the Union Calendar, Calendar No. 33.
- 2/12/2025
- Committee Consideration and Mark-up Session Held
- Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
- 2/5/2025
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Danny DavisDemocrat · Illinois