What it does
SourcedTax Court Improvement Act
This bill expands the authority of the U.S. Tax Court to issue subpoenas, authorizes the Tax Court to extend certain petition deadlines, and makes other changes related to Tax Court procedures.
The bill authorizes the Tax Court to issue subpoenas compelling the production of documents and other items from a litigant or witness for evidentiary or discovery purposes (whether or not it is in connection with a scheduled hearing). (Under current law, the Tax Court may issue subpoenas only to compel the attendance and testimony of witnesses and the production of evidence at a scheduled hearing or deposition.)
The bill authorizes the Tax Court to extend (or toll) the deadline to file a Tax Court petition contesting an Internal Revenue Service (IRS) deficiency notice if it is equitable to do so (known as equitable tolling). Further, under the bill, the dismissal of a petition contesting an IRS deficiency notice because the petition is not filed before the deadline and equitable tolling is denied is not treated as a decision of the Tax Court. This allows a subsequent claim to be filed in U.S. district court if certain conditions are met.
Read the whole official summary (253 words, about 1 min)
The bill also
• expands the type of Tax Court proceedings for which special trial judges may be appointed,
• authorizes Tax Court special trial judges to impose fines up to $5,000 and up to 30 days in jail for contempt of court, and
• requires Tax Court judges and special trial judges to recuse themselves in certain circumstances.
Official summary by the Congressional Research Service (Introduced in House, Sep 15, 2025).
Our plain-language breakdown, with what it means for you and the case for and against, is written once a bill starts to move.
What has happened
Sourced- Sep 30, 2026Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.Senate
- Sep 30, 2026Passed/agreed to in Senate: Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.Library of Congress
- Sep 30, 2026Measure laid before Senate by unanimous consent. (consideration: CR S5207-5208)Senate
- Sep 30, 2026Senate Committee on Finance discharged by Unanimous Consent.Senate
- Sep 30, 2026Senate Committee on Finance discharged by Unanimous Consent.Library of Congress
- Dec 2, 2025Received in the Senate and Read twice and referred to the Committee on Finance.Senate
- Dec 1, 2025Motion to reconsider laid on the table Agreed to without objection.House floor actions
- Dec 1, 2025On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4942-4944)House floor actions
- Dec 1, 2025Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4942-4944)Library of Congress
- Dec 1, 2025DEBATE - The House proceeded with forty minutes of debate on H.R. 5349.House floor actions
- Dec 1, 2025Considered under suspension of the rules. (consideration: CR H4942-4944)House floor actions
- Dec 1, 2025Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.House floor actions
- Oct 3, 2025Placed on the Union Calendar, Calendar No. 287.House floor actions
- Oct 3, 2025Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-335.House floor actions
- Oct 3, 2025Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-335.Library of Congress
- Sep 17, 2025Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.House committee actions
- Sep 17, 2025Committee Consideration and Mark-up Session HeldHouse committee actions
- Sep 15, 2025Referred to the House Committee on Ways and Means.House floor actions
- Sep 15, 2025Introduced in HouseLibrary of Congress
- Sep 15, 2025Introduced in HouseLibrary of Congress
Cosponsors
- Terri A. Sewell D-AL-7