Bill · S. 1704· Senate(119-S-1704)
National Taxpayer Advocate Enhancement Act of 2025
- Introduced
- 5/8/2025
- Last activity
- 5/8/2025 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Amy Klobuchar
- Cosponsors
- - 0 - 1
- Introduced
- In Committee
What this bill would do
This bill, known as the ``National Taxpayer Advocate Enhancement Act of 2025'', aims to amend the Internal Revenue Code of 1986. The primary goal is to conform to the intent of the Internal Revenue Service Restructuring and Reform Act of 1998. It specifically seeks to allow the National Taxpayer Advocate to hire and consult counsel. This is achieved by authorizing the appointment of counsel within the Office of the Taxpayer Advocate. The changes involve redesignating certain subclauses and updating employee descriptions within the Code.
Yes· 3 of 4
Does this make what the government does easier for the public to see?+3
The bill enhances the oversight capabilities of the National Taxpayer Advocate by allowing them to hire and consult legal counsel.
Does this protect the right to fair treatment by the courts?+3
Providing the Taxpayer Advocate with legal counsel can better protect taxpayers' rights during disputes with the IRS.
Would households on low incomes be better off under this?+2
Stronger taxpayer advocacy can provide better protection for those navigating complex tax issues.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
- Authority to appoint counsel: The bill allows the National Taxpayer Advocate to appoint counsel within the Office of the Taxpayer Advocate to report directly to them (Section 2(a)). This change is intended to conform to the intent of the Internal Revenue Service Restructuring and Reform Act of 1998.
Potential Negative Impacts for People
- No negative impacts are explicitly stated in the provided text.
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+3Improves Government Transparency+3
- Demographic And Interest Groups
- Good For Low Income Households+2Good For Middle Class Households+2
- 5/8/2025
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
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.
Bill CassidyRepublican · Louisiana