IRS Whistleblower Program Improvement Act

What this measure contains

IRS Whistleblower Program Improvement Act This bill modifies provisions of the Internal Revenue Code relating to whistleblower awards and protections. Specifically, the bill revises the standard for review of whistleblower awards in the Tax Court to require a de novo review (rather than the current abuse of discretion review) based on the administrative record established at the time of the whistleblower award determination and any new or previously unavailable evidence, allows whistleblowers anonymity in proceedings before the Tax Court (unless a societal interest in disclosing a whistleblower's identity outweighs potential harm to the whistleblower), modifies the Internal Revenue Service (IRS) whistleblower report to require inclusion of a list and description of up to 10 of the top tax avoidance schemes disclosed by whistleblowers, and requires payment of interest on mandatory whistleblower awards if the IRS fails to provide timely notice to a whistleblower of an award recommendation. The bill also allows payments of the attorney fees of whistleblowers to be deducted when calculating adjusted gross income for tax purposes regardless of whether the whistleblower award was paid through the mandatory or the discretionary whistleblower award program. (Under current law, the deduction is limited to attorney fees paid in connection with mandatory awards.)

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Bill text and versions

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• Referred in Senate · Official document ↗· Apr 28, 2026
• Engrossed in House · Official document ↗· Apr 27, 2026
• Reported in House · Official document ↗· Apr 9, 2026
• Introduced in House · Official document ↗· Mar 17, 2026

Legislative path

Each stage below is a House or Senate floor decision: every recorded roll call on this measure, plus passage by voice vote or unanimous consent, which records no individual votes. Each stage shows the latest version published before that day; the chamber may have voted on an amended text. Roll calls name every member. A member's row follows their votes, and a highlighted vote marks where they voted for advancing the measure at one stage and against it at another (passage, cloture, motions to proceed, agreeing to the other chamber's version). Amendments and motions such as recommit or table don't count as a change, because an aye there isn't a vote for the measure.

1. Introduced in House
2. Reported in House
3. Engrossed in Houseby House suspend rules and pass
4. Referred in Senate

Decision stages

1. Apr 27, 2026 · House

   House suspend rules and pass on Reported in House: Passed, reported as Engrossed in House

   346 aye · 10 no · 73 not voting · Source roll call

House members along the path

Aye yea or aye · No nay or no · Present · NV not voting · Changed reversed on advancing the measure

Members are identified by the Bioguide ID in each roll call, not by name. Not voting is not a no vote; a blank cell means the member wasn't listed for that roll call.Congress.gov actions ↗

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Legislative history

1. Mar 17, 2026

   Introduced in House

2. Mar 17, 2026

   Referred to the House Committee on Ways and Means.

3. Mar 25, 2026

   Committee Consideration and Mark-up Session Held

4. Mar 25, 2026

   Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.

5. Apr 9, 2026

   Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-606.

6. Apr 9, 2026

   Placed on the Union Calendar, Calendar No. 526.

7. Apr 27, 2026

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

8. Apr 27, 2026

   Considered under suspension of the rules. (consideration: CR H3104-3106)

9. Apr 27, 2026

   DEBATE - The House proceeded with forty minutes of debate on H.R. 7959.

10. Apr 27, 2026

    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.

11. Apr 27, 2026

    Considered as unfinished business. (consideration: CR H3117-3118)

12. Apr 27, 2026

    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): 346 - 10 (Roll no. 138). (text: CR H3104)

13. Apr 27, 2026

    On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 346 - 10 (Roll no. 138). (text: CR H3104)

14. Apr 27, 2026

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

15. Apr 28, 2026

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

Bill sponsors