119th Congress · HOUSE BILLBILL

H.R. 997 — National Taxpayer Advocate Enhancement Act of 2025

“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.”

Taxation

Introduced Feb 5, 2025

Last action Apr 1, 2025

Pipeline · Bill → Law

Step 1

Introduced

Feb 5, 2025

Step 2

Referred

Feb 5, 2025

Ways & Means · Finance

Step 3

Committee

Feb 12, 2025

Reported out

Step 4

House floor

Step 5

Senate

Apr 1, 2025

Step 6

Resolve Changes

Step 7

Signed

SummaryCRS Summary

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 t...

Provisions · 2 sectionsEngrossed in House

4 versions

Engrossed in House · 2 provisions

Roll Call Votes · 1

HOUSEpassage-suspensionMar 31, 2025

On Motion to Suspend the Rules and Pass, as Amended: H R 997 National Taxpayer Advocate Enhancement Act

H.R. 997

Passed

Timeline · 14 actions

Apr 1, 2025

Received in the Senate and Read twice and referred to the Committee on Finance.

Mar 31, 2025

Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

Mar 31, 2025

Considered under suspension of the rules.

Mar 31, 2025

DEBATE - The House proceeded with forty minutes of debate on H.R. 997.

Mar 31, 2025

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.

Mar 31, 2025

Considered as unfinished business.

Mar 31, 2025

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).ROLL CALLpass

Mar 31, 2025

Motion to reconsider laid on the table Agreed to without objection.

Mar 27, 2025

Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-46.

Mar 27, 2025

Placed on the Union Calendar, Calendar No. 33.

Feb 12, 2025

Committee Consideration and Mark-up Session Held

Feb 12, 2025

Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.

Feb 5, 2025

Introduced in House

Feb 5, 2025

Referred to the House Committee on Ways and Means.