National Taxpayer Advocate Enhancement Act of 2025

What this measure contains

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.

The latest Congressional Research Service summary in the bill's GovInfo status record, or its official title when no summary has been published. Amendments can change the wording; read a specific version for its complete provisions.

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Bill text and versions

Drafts can change as a measure moves through Congress. Check the version attached to a recorded vote.

• Enrolled Bill · Official document ↗
• Referred in Senate · Official document ↗· Apr 1, 2025
• Engrossed in House · Official document ↗· Mar 31, 2025
• Reported in House · Official document ↗· Mar 27, 2025
• Introduced in House · Official document ↗· Feb 5, 2025

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
5. Enrolled Bill

Companion measure: S. 1704. A companion follows its own path; its votes are not combined with this one.

Decision stages

1. Mar 31, 2025 · House

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

   385 aye · 0 no · 45 not voting · Source roll call

2. Sep 28, 2026 · Senate

   Senate passage (unanimous consent) on Referred in Senate: Passed Senate without amendment by Unanimous Consent. (consideration: CR S5123)

   No recorded vote

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. Feb 5, 2025

   Introduced in House

2. Feb 5, 2025

   Referred to the House Committee on Ways and Means.

3. Feb 12, 2025

   Committee Consideration and Mark-up Session Held

4. Feb 12, 2025

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

5. Mar 27, 2025

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

6. Mar 27, 2025

   Placed on the Union Calendar, Calendar No. 33.

7. Mar 31, 2025

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

8. Mar 31, 2025

   Considered under suspension of the rules. (consideration: CR H1349-1351)

9. Mar 31, 2025

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

10. 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.

11. Mar 31, 2025

    Considered as unfinished business. (consideration: CR H1356-1357)

12. Mar 31, 2025

    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): 385 - 0 (Roll no. 85).

13. 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). (text: CR H1349-1350)

14. Mar 31, 2025

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

15. Apr 1, 2025

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

16. Sep 28, 2026

    Senate Committee on Finance discharged by Unanimous Consent.

17. Sep 28, 2026

    Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent. (consideration: CR S5123)

18. Sep 28, 2026

    Passed Senate without amendment by Unanimous Consent. (consideration: CR S5123)

19. Oct 14, 2026

    Message on Senate action sent to the House.

Bill sponsors