What This Bill Does · Plain English
Summary · Congress.gov
National Taxpayer Advocate Enhancement Act of 2025 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.
Vote Breakdown · How Congress voted on HR.997
House
385-0
PASSED
Independents
385 yea
0 nay
Action Timeline
2025-04-01
Received in the Senate and Read twice and referred to the Committee on Finance.
2025-03-31
Motion to reconsider laid on the table Agreed to without objection.
2025-03-31
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)
2025-03-31
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).
2025-03-31
Considered as unfinished business. (consideration: CR H1356-1357)
2025-03-31
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.
2025-03-31
DEBATE - The House proceeded with forty minutes of debate on H.R. 997.
2025-03-31
Considered under suspension of the rules. (consideration: CR H1349-1351)
2025-03-31
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
2025-03-27
Placed on the Union Calendar, Calendar No. 33.
Frequently Asked Questions
Did HR.997 pass?
HR.997 is still alive. Current stage: PASSED_ONE. Pass likelihood: 35%.
What does HR.997 do?
National Taxpayer Advocate Enhancement Act of 2025 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 bure…
Who sponsored HR.997?
HR.997 was sponsored by Randy Feenstra (R-Iowa).
Full Bill Text
119 HR 997 EH: National Taxpayer Advocate Enhancement Act of 2025 U.S. House of Representatives text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IB 119th CONGRESS 1st Session H. R. 997 IN THE HOUSE OF REPRESENTATIVES AN ACT 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. 1. Short title This Act may be cited as the National Taxpayer Advocate Enhancement Act of 2025 . 2. Authority of Taxpayer Advocate to appoint counsel (a) In general Section 7803(c)(2)(D)(i) of the Internal Revenue Code of 1986 is amended by striking and at the end of subclause (I), by redesignating subclause (II) as subclause (III), and by inserting after subclause (I) the following new subclause: (II) appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate, or delegate thereof; and . (b) Conforming amendment Section 7803(c)(2)(D)(i)(III) of such Code, as redesignated by subsection (a), is amended by striking any employee of any local office of a taxpayer advocate described in subclause (I) and inserting any employee of the Office of the Taxpayer Advocate . (c) Effective date The amendments made by this section shall take effect as if included in the enactment of section 1102 of the Internal Revenue Service Restructuring and Reform Act of 1998. Passed the House of Representatives March 31, 2025. Kevin F. McCumber, Clerk.
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