WHAT THE LAW DOINCongress, in plain words

H.R. 997 · 119th Congress

National Taxpayer Advocate Enhancement Act of 2025

Passed SenateDrafted by AI, awaiting reviewTaxation
IntroducedFeb 5, 2025
Passed HouseMar 31, 2025
Passed SenateSep 28, 2026
To PresidentNot yet
Became lawNot yet

Where it stands

Passed Senate. Latest step, Oct 14, 2026: Message on Senate action sent to the House. The House passed it 385–0. From Iowa: Randy Feenstra sponsors it. In the House, Iowa's representatives split: Randy Feenstra yes, Ashley Hinson yes, Mariannette Miller-Meeks did not vote, Zachary Nunn did not vote. It would change 1 section of existing law.

How this bill changes the law

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H.R. 997 would change 1 section of existing law. Read from the bill text in its final form, as sent to the President.

26 U.S.C. 7803 Commissioner of Internal Revenue; other officials

  • (c) Office of the Taxpayer Advocate renumbered · Sec. 2(a) · see the words
What the words would change: every change, in place (1)

Today's wording of each part of the law, with what would be struck out and added. Each change also gives the bill's own instruction, word for word.

  1. 26 U.S.C. 7803(c)(2)(D)(i)renumberedby H.R. 997 Sec. 2(a)

    The bill says: 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:

    Bill text · Current law (26 U.S.C. 7803)

From the bill's official text on GovInfo and the U.S. Code, 2024 edition, which may not yet show changes made since.

Bill text used: Enrolled bill: the text both chambers passed (not yet signed) · updated Oct 28, 2026

This breakdown was drafted by AI from the official documents and passed our automatic checks: every quoted word was found in its source, and every number comes from an official record. A person must review it before we mark it reviewed. Tap any small number to see the exact words a sentence rests on.

At a glance

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  • The National Taxpayer Advocate runs an office inside the IRS that helps people with IRS problems. This bill lets her hire her own lawyers.
    2appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate, or delegate thereof[2] Enrolled Bill · Sec. 2(a) → inserted (II)
  • Those lawyers would report to her, not to the IRS's top lawyers.
    2,7appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate, or delegate thereof[2] Enrolled Bill · Sec. 2(a) → inserted (II)However, the position reports to the OCC.[7] H. Rept. 119-46 · Reasons for Change
  • Since 2015, the IRS has blocked her from hiring her own lawyers.
    7,9Since 2015, the IRS has prohibited the National Taxpayer Advocate from hiring her own legal counsel[9] Congressional Record, House, March 31, 2025 (H1349-H1351) · H1350, Rep. FeenstraBeginning in 2015, the IRS denied what was once a routine request from the TAS to backfill attorney positions due to attrition.[7] H. Rept. 119-46 · Background
  • Rep. Randy Feenstra of Iowa wrote it. The House passed it 385 to 0, and the Senate passed the same text on September 28, 2026. It has not been signed yet.
    1Sponsor: Rep. Feenstra, Randy [R-IA-4][1] Official bill status record (actions, votes, cosponsors) · Sponsor2025-03-31 19:03:39 | House floor actions | 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).[1] Official bill status record (actions, votes, cosponsors) · Actions, March 31, 20252026-09-28 | Senate | Passed Senate without amendment by Unanimous Consent.[1] Official bill status record (actions, votes, cosponsors) · Actions, September 28, 20262026-10-14 | Senate | Message on Senate action sent to the House.[1] Official bill status record (actions, votes, cosponsors) · Actions, October 14, 2026

What it would mean for you

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If you've had trouble with the IRS

The office that takes your side gets its own lawyers

  • The Taxpayer Advocate's office often takes positions that differ from the IRS.
    9the National Taxpayer Advocate often takes positions contrary to the positions of the IRS and the Office of Chief Counsel[9] Congressional Record, House, March 31, 2025 (H1349-H1351) · H1350, Rep. Davis
  • With lawyers who answer to her, she can push back on the IRS and tell Congress about problems.
    2,9appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate, or delegate thereof[2] Enrolled Bill · Sec. 2(a) → inserted (II)These attorneys help conduct oversight, ensure taxpayers are being treated fairly, and inform Congress of taxpayer challenges at the IRS.[9] Congressional Record, House, March 31, 2025 (H1349-H1351) · H1350, Rep. Feenstra

If you live in Iowa

Your representative wrote it

What this bill does not do

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Current law vs. the bill

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Every place the bill changes existing law. On the left, the law as it stands today, quoted from the U.S. Code. On the right, the bill's words.

26 U.S.C. 7803(c)(2)(D)(i)Adds a new power

Current law

appoint local taxpayer advocates and make available at least 1 such advocate for each State
11appoint local taxpayer advocates and make available at least 1 such advocate for each State[11] 26 U.S.C. 7803, Commissioner of Internal Revenue; other officials (U.S. Code, 2024 edition, before this bill) · (c)(2)(D)(i)(I)

The Advocate's listed hiring power covered local taxpayer advocates, not lawyers.

The bill

appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate, or delegate thereof
2appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate, or delegate thereof[2] Enrolled Bill · Sec. 2(a) → inserted (II)
In plain words: Adds the power to appoint lawyers who report directly to the Advocate.
2appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate, or delegate thereof[2] Enrolled Bill · Sec. 2(a) → inserted (II)
26 U.S.C. 7803(c)(2)(D)(i), now (III)Replaces words

Current law

evaluate and take personnel actions (including dismissal) with respect to any employee of any local office of a taxpayer advocate described in subclause (I)
11evaluate and take personnel actions (including dismissal) with respect to any employee of any local office of a taxpayer advocate described in subclause (I)[11] 26 U.S.C. 7803, Commissioner of Internal Revenue; other officials (U.S. Code, 2024 edition, before this bill) · (c)(2)(D)(i)(II)

Her personnel power covered only local offices.

The bill

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
2by 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[2] Enrolled Bill · Sec. 2(b)
In plain words: Her personnel power now covers every employee of her office.
2by 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[2] Enrolled Bill · Sec. 2(b)

What the bill decides, and what it leaves to others

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Written into the bill

These take effect exactly as written.

  • The lawyers must report directly to the Advocate or her delegate.
    2appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate, or delegate thereof[2] Enrolled Bill · Sec. 2(a) → inserted (II)
  • The change is treated as part of the 1998 IRS reform law.
    2shall take effect as if included in the enactment of section 1102 of the Internal Revenue Service Restructuring and Reform Act of 1998[2] Enrolled Bill · Sec. 2(c)

Left to agencies or states

The real effect depends on rules someone else writes later.

  • The Advocate decides how many lawyers to appoint and what they work on, within the money her office has.
    2,7appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate, or delegate thereof[2] Enrolled Bill · Sec. 2(a) → inserted (II)the bill does not authorize funding[7] H. Rept. 119-46 · Performance goals

Section by section

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Read all 4 sections in plain words
Sec. 1 Short title
Names the law the National Taxpayer Advocate Enhancement Act of 2025.
2This Act may be cited as the National Taxpayer Advocate Enhancement Act of 2025.[2] Enrolled Bill · Sec. 1
Sec. 2(a) Power to appoint lawyers
Lets the Advocate appoint lawyers in her office who report directly to her.
2appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate, or delegate thereof[2] Enrolled Bill · Sec. 2(a) → inserted (II)
Sec. 2(b) Who she supervises
Her power to evaluate, discipline and fire staff now covers everyone in her office, not only local advocate offices.
2,11evaluate and take personnel actions (including dismissal) with respect to any employee of any local office of a taxpayer advocate described in subclause (I)[11] 26 U.S.C. 7803, Commissioner of Internal Revenue; other officials (U.S. Code, 2024 edition, before this bill) · (c)(2)(D)(i)(II)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[2] Enrolled Bill · Sec. 2(b)
Sec. 2(c) Treated as part of the 1998 law
The change counts as if it had been part of the 1998 IRS reform law that created her office's powers.
2shall take effect as if included in the enactment of section 1102 of the Internal Revenue Service Restructuring and Reform Act of 1998[2] Enrolled Bill · Sec. 2(c)

What changed between versions

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3 steps, from first draft to final text

From the House bill as introduced to the committee's version (House)

  • The Ways and Means Committee made one small wording fix in the effective-date line.
    2,6The amendment made by this section shall take effect[6] Introduced in House (February 5, 2025) · Sec. 2(c)The amendments made by this section shall take effect[2] Enrolled Bill · Sec. 2(c)

From the committee's version (House) to the House-passed text

No changes to the wording.

From the House-passed text to the final text sent to the President

No changes to the wording.

Cost

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  • The Joint Committee on Taxation found no effect on federal tax receipts.
    7The staff of the Joint Committee on Taxation estimates the bill to have no effect on Federal fiscal year budget receipts.[7] H. Rept. 119-46 · Budget effects
  • The committee said the bill creates no new spending authority and provides no funding.
    7the bill involves no new or increased budget authority[7] H. Rept. 119-46 · Budget authoritythe bill does not authorize funding[7] H. Rept. 119-46 · Performance goals

Analysis

Analysis

Every bill gets the same five questions. Arguments are attributed to the people who made them, and each side gets about the same space.

Path to law

Balance of power

Coalitions

Precedent

  • From 2004 to 2015 the IRS let the Advocate's office hire its own attorney-advisors. The bill writes that power into law.
    2,7From 2004 to 2015, the Commissioner of the IRS allowed the TAS to hire and employ attorney-advisors[7] H. Rept. 119-46 · Backgroundthere is currently no law specifically authorizing the NTA to hire and supervise their own attorneys[7] H. Rept. 119-46 · Backgroundappoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate, or delegate thereof[2] Enrolled Bill · Sec. 2(a) → inserted (II)
  • It comes from the Advocate's own list of recommendations to Congress, the Purple Book.
    7,9clarify that the National Taxpayer Advocate may hire legal counsel to enable her to advocate more effectively for taxpayers[7] H. Rept. 119-46 · BackgroundThis bill itself is a recommendation from the National Taxpayer Advocate Purple Book[9] Congressional Record, House, March 31, 2025 (H1349-H1351) · H1350, Rep. Feenstra

The strongest case on each side

For

  • Her lawyers now answer to IRS lawyers, which invites conflicts of interest.
    9right now, the attorneys hired to assist the National Taxpayer Advocate report to IRS legal counsel, are accountable to IRS legal counsel, and answer to IRS legal counsel, not the National Taxpayer Advocate[9] Congressional Record, House, March 31, 2025 (H1349-H1351) · H1350, Rep. SmithIt is a situation that begs for conflicts of interest to occur.[9] Congressional Record, House, March 31, 2025 (H1349-H1351) · H1350, Rep. Smith
    Rep. Jason Smith (R-MO), chairman, Ways and Means
  • Her own lawyers would help make sure taxpayers are treated fairly and that Congress hears about problems.
    9These attorneys help conduct oversight, ensure taxpayers are being treated fairly, and inform Congress of taxpayer challenges at the IRS.[9] Congressional Record, House, March 31, 2025 (H1349-H1351) · H1350, Rep. Feenstra
    Rep. Randy Feenstra (R-IA), sponsor

Against

  • No one opposed it. Davis called it a small fix and said data privacy at Treasury and the IRS still needs work.
    9The bill makes a small but important statutory clarification[9] Congressional Record, House, March 31, 2025 (H1349-H1351) · H1350, Rep. DavisI hope that this bipartisan effort will extend to dealing with the threat of data privacy that the Treasury and Internal Revenue Service currently are experiencing[9] Congressional Record, House, March 31, 2025 (H1349-H1351) · H1350, Rep. Davis
    Rep. Danny Davis (D-IL), cosponsor
  • The bill gives no money for the new lawyers.
    7the bill does not authorize funding[7] H. Rept. 119-46 · Performance goals
    Ways and Means Committee report

Did this make sense?

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Three quick questions. Your answers are anonymous and tell us which breakdowns need clearer writing.

1. What does the bill let the National Taxpayer Advocate do?
2. How did the House vote?
3. Does the bill change how much tax you pay?

How this was checked

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4 checks
  • Automatic: every quote matched its source; every number matched an official record.
  • H. Rept. 119-46 (Ways and Means): The committee's description matches the text. Budget effects come from the report (JCT: none).
  • CBO estimate (April 1, 2025): Not quoted: CBO's site blocks automatic download. The committee report carries the JCT estimate, the official one for tax bills.
  • Status record (Oct. 28, 2026): Passed both chambers in the same form; not yet presented to the President. Update when it is signed.

Spot an error? See our corrections log and how to report one

Sources

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All 11 sources
  1. Official bill status record (actions, votes, cosponsors) · Official bill record · retrieved Oct 28, 2026
  2. Enrolled Bill · Bill text · retrieved Oct 28, 2026
  3. Referred in Senate (April 1, 2025) · Bill text · retrieved Oct 28, 2026
  4. Engrossed in House (March 31, 2025) · Bill text · retrieved Oct 28, 2026
  5. Reported in House (March 27, 2025) · Bill text · retrieved Oct 28, 2026
  6. Introduced in House (February 5, 2025) · Bill text · retrieved Oct 28, 2026
  7. H. Rept. 119-46 · Committee report · retrieved Oct 28, 2026
  8. House roll call 85 (March 31, 2025) · Roll call vote · retrieved Oct 28, 2026
  9. Congressional Record, House, March 31, 2025 (H1349-H1351) · Congressional Record · retrieved Oct 28, 2026
  10. Congressional Record, Senate, September 28, 2026 (S5123) · Congressional Record · retrieved Oct 28, 2026
  11. 26 U.S.C. 7803, Commissioner of Internal Revenue; other officials (U.S. Code, 2024 edition, before this bill) · U.S. Code (current law) · retrieved Oct 28, 2026

Official summary

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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.

Official summary by the Congressional Research Service (Introduced in House, Feb 5, 2025).

What has happened

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  1. Oct 14, 2026Message on Senate action sent to the House.Senate
  2. Sep 28, 2026Passed Senate without amendment by Unanimous Consent. (consideration: CR S5123)Senate
  3. Sep 28, 2026Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent. (consideration: CR S5123)Library of Congress
  4. Sep 28, 2026Senate Committee on Finance discharged by Unanimous Consent.Senate
  5. Sep 28, 2026Senate Committee on Finance discharged by Unanimous Consent.Library of Congress
  6. Apr 1, 2025Received in the Senate and Read twice and referred to the Committee on Finance.Senate
  7. Mar 31, 2025Motion to reconsider laid on the table Agreed to without objection.House floor actions
  8. Mar 31, 2025On 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) Roll call recordHouse floor actions
  9. Mar 31, 2025Passed/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). Roll call recordLibrary of Congress
  10. Mar 31, 2025Considered as unfinished business. (consideration: CR H1356-1357)House floor actions
  11. Mar 31, 2025At 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.House floor actions
  12. Mar 31, 2025DEBATE - The House proceeded with forty minutes of debate on H.R. 997.House floor actions
  13. Mar 31, 2025Considered under suspension of the rules. (consideration: CR H1349-1351)House floor actions
  14. Mar 31, 2025Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.House floor actions
  15. Mar 27, 2025Placed on the Union Calendar, Calendar No. 33.House floor actions
  16. Mar 27, 2025Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-46.House floor actions
  17. Mar 27, 2025Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-46.Library of Congress
  18. Feb 12, 2025Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.House committee actions
  19. Feb 12, 2025Committee Consideration and Mark-up Session HeldHouse committee actions
  20. Feb 5, 2025Referred to the House Committee on Ways and Means.House floor actions
  21. Feb 5, 2025Introduced in HouseLibrary of Congress
  22. Feb 5, 2025Introduced in HouseLibrary of Congress

Show key steps only

Recorded votes

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  1. Mar 31, 2025 · HousePassed 385–0
    Iowa: Randy Feenstra yes, Ashley Hinson yes, Mariannette Miller-Meeks did not vote, Zachary Nunn did not vote
    On Motion to Suspend the Rules and Pass, as Amended · needed two-thirds
    R 192 yes, 0 noD 193 yes, 0 noEach member · Record

Cosponsors

  • Danny K. Davis D-IL-7