WHAT THE LAW DOINCongress, in plain words

H.R. 9498 · 119th Congress

Taxpayer Advocate Participation Act

Passed HouseTaxation
IntroducedJun 29, 2026
Passed HouseSep 15, 2026
Passed SenateNot yet
To PresidentNot yet
Became lawNot yet

Where it stands

Passed House. Latest step, Sep 16, 2026: Received in the Senate and Read twice and referred to the Committee on Finance.

What it does

Sourced

Taxpayer Advocate Participation Act

This bill authorizes the National Taxpayer Advocate to appear as amicus curiae and submit amicus briefs in a U.S. court in cases involving federal tax law.

Further, the bill requires federal courts to permit such appearances. (An amicus curiae is a person or group that is not a party in a court case but has an interest in the case and may be permitted to submit a brief, known as an amicus brief, to the court in relation to the case.) Under the bill, the National Taxpayer Advocate may present the views of the National Taxpayer Advocate in such a case only with respect to an issue which may broadly affect certain rights of taxpayers.

As background, the National Taxpayer Advocate leads the Taxpayer Advocate Service, which is an independent organization within the Internal Revenue Service (IRS) responsible for helping taxpayers resolve problems with the IRS. The National Taxpayer Advocate is also responsible for proposing administrative and legislative changes to mitigate such problems. Under current law, the National Taxpayer Advocate is not authorized to appear as amicus curiae or submit amicus briefs in cases involving federal tax law.

Official summary by the Congressional Research Service (Introduced in House, Jun 29, 2026).

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
  1. Sep 16, 2026Received in the Senate and Read twice and referred to the Committee on Finance.Senate
  2. Sep 15, 2026Motion to reconsider laid on the table Agreed to without objection.House floor actions
  3. Sep 15, 2026On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H5685)House floor actions
  4. Sep 15, 2026Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.Library of Congress
  5. Sep 15, 2026DEBATE - The House proceeded with forty minutes of debate on H.R. 9498.House floor actions
  6. Sep 15, 2026Considered under suspension of the rules. (consideration: CR H5685-5686)House floor actions
  7. Sep 15, 2026Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.House floor actions
  8. Sep 8, 2026Placed on the Union Calendar, Calendar No. 699.House floor actions
  9. Sep 8, 2026Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-799.House floor actions
  10. Sep 8, 2026Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-799.Library of Congress
  11. Jul 1, 2026Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 39 - 0.House committee actions
  12. Jul 1, 2026Committee Consideration and Mark-up Session HeldHouse committee actions
  13. Jun 29, 2026Referred to the House Committee on Ways and Means.House floor actions
  14. Jun 29, 2026Introduced in HouseLibrary of Congress
  15. Jun 29, 2026Introduced in HouseLibrary of Congress

Show key steps only

Cosponsors

  • Suzan K. DelBene D-WA-1