Bill · S. 4639· Senate(119-S-4639)
IRS Whistleblower Program Improvement Act
- Introduced
- 5/21/2026
- Last activity
- 5/21/2026 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Chuck Grassley
- Cosponsors
- - 1 - 2
- Introduced
- In Committee
What this bill would do
This bill is called the IRS Whistleblower Program Improvement Act. It gives extra support and protections to people who report information about individuals or businesses breaking federal tax laws. The bill changes how the Tax Court reviews whistleblower award decisions and allows whistleblowers to remain anonymous in court. It also protects whistleblower awards from being reduced by budget sequestration orders. Additionally, the bill requires the IRS to include lists of top tax avoidance schemes in its annual reports and adds interest to whistleblower awards if the IRS delays payment. Finally, it corrects deductions for attorney's fees related to these whistleblowers.
Yes· 3 of 4
Does this protect people from being watched or searched?+5
The bill establishes new protections for whistleblowers to proceed anonymously before the Tax Court.
Does this make what the government does easier for the public to see?+3
The bill requires reports to include descriptions of top tax avoidance schemes, increasing transparency regarding tax noncompliance.
Does this raise taxes on the highest earners?+3
The bill improves the effectiveness of the whistleblower program used to report tax noncompliance, which could increase collections from high earners.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Fairer Court Review: Under Section 2, Tax Court reviews of whistleblower award determinations will be de novo and based on the administrative record along with any newly discovered or previously unavailable evidence. This is a positive step because it gives whistleblowers a more thorough and fair review if they dispute an award decision.
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Budget Protection: Section 3 exempts whistleblower awards from reduction under any sequestration order. This ensures that people who report tax noncompliance will receive their full authorized awards without budget cuts getting in the way.
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Anonymity Protections: Section 4 adds protections so that a whistleblower can proceed anonymously before the Tax Court for all proceedings. This protects individuals from potential harm unless the Tax Court finds a societal interest in disclosing their identity that outweighs the potential harm.
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Interest on Delayed Awards: Section 6 states that if the Secretary does not provide notice of a preliminary award recommendation by the applicable date, the award amount will include interest. This benefits whistleblowers by ensuring they are compensated if the government drags its feet in processing their payments.
Potential Negative Impacts for People
Based on the text provided, there are no specific sections or provisions identified that create negative consequences or burdens for individuals or groups of people in the United States.
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 Privacy Rights+5Improves Government Transparency+3
- Economy And Finance
- Increases Wealthy Taxes+3Reduces National Debt+2
- 6/1/2026
- 2 Cosponsors added.
- 5/21/2026
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
3 bills Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Susan CollinsRepublican · Maine
Maggie HassanDemocrat · New Hampshire
Ron WydenDemocrat · Oregon