119th Congress · introduced in the House · Sep 15, 2025
TAS Act
Official title from Congress.gov
Latest action (Sep 30, 2026): Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in House (Sep 15, 2025)
Tax 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.
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.
Show less of the summaryIncludes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.
Passed/agreed to in Senate: Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.
Measure laid before Senate by unanimous consent. (consideration: CR S5207-5208)
Senate Committee on Finance discharged by Unanimous Consent.
Senate Committee on Finance discharged by Unanimous Consent.
Received in the Senate and Read twice and referred to the Committee on Finance.
Motion to reconsider laid on the table Agreed to without objection.
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4942-4944)
Passed/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)
DEBATE - The House proceeded with forty minutes of debate on H.R. 5349.
Considered under suspension of the rules. (consideration: CR H4942-4944)
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Placed on the Union Calendar, Calendar No. 287.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-335.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-335.
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
Civil actions and liability · Evidence and witnesses · Internal Revenue Service (IRS) · Judges · Judicial procedure and administration · Specialized courts
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCommittee Consideration and Mark-up Session Held
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
Coverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
9 citations.
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS · lobbying firm or registrant: MARSHALL & POPP, LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
…ementation of H.R. 1, the One Big Beautiful Bill Act (PL 119-21). Legislative proposals on tax simplification, tax reform, and technical tax changes, including H.R.5349, the Taxpayer Assistance and Service Act.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS) · lobbying firm or registrant: NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS)
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Small Business
$1,910,000
Spent on own lobbying
…2743, the Raise the Wage Act H.R. 1319, the Modern Worker Empowerment Act H.R. 1566, the Right to Equitable and Professional Auto Industry Repair (REPAIR) Act H.R. 5349, the Tax Court Improvement Act H.R. 5346, the Fair and Accountable IRS Review Act H.R.5267, the American Franchise Act H.R. 2528, the Association Health Plans…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS) · lobbying firm or registrant: NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS)
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Small Business
$1,670,000
Spent on own lobbying
…2743, the Raise the Wage Act H.R. 1319, the Modern Worker Empowerment Act H.R. 1566, the Right to Equitable and Professional Auto Industry Repair (REPAIR) Act H.R. 5349, the Tax Court Improvement Act H.R. 5346, the Fair and Accountable IRS Review Act H.R.5267, the American Franchise Act H.R. 2528, the Association Health Plans…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS) · lobbying firm or registrant: NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS)
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Small Business
$1,280,000
Spent on own lobbying
…2743, the Raise the Wage Act H.R. 1319, the Modern Worker Empowerment Act H.R. 1566, the Right to Equitable and Professional Auto Industry Repair (REPAIR) Act H.R. 5349, the Tax Court Improvement Act H.R. 5346, the Fair and Accountable IRS Review Act H.R.5267, the American Franchise Act H.R. 2528, the Association Health Plans…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL TAXPAYERS UNION · lobbying firm or registrant: NATIONAL TAXPAYERS UNION
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 21, 2026 · issue area: Taxation/Internal Revenue Code
$30,000
Spent on own lobbying
…ces Act Index capital gains to inflation Increasing fees/imposing taxes on patents Residence-Based Taxation for Americans Abroad Act (Draft) HR 998IRS Math Act HR 5349Tax Court Improvement Act HR 5346Fair and Accountable IRS Reviews Act HR 1152Electronic Filing and Payment Fairness Act HR 997National Taxpayer Advocate Enhance…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS) · lobbying firm or registrant: NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS)
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Small Business
$1,190,000
Spent on own lobbying
…, the Modern Worker Empowerment Act H.R. 1566, the Right to Equitable and Professional Auto Industry Repair (REPAIR) Act H.R. 1, the One Big Beautiful Bill Act H.R. 5349, the Tax Court Improvement Act H.R. 5346, the Fair and Accountable IRS Review Act H.R.5267, the American Franchise Act H.R. 2528, the Association Health Plans…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL) · lobbying firm or registrant: SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL)
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Small Business
$30,000
Spent on own lobbying
…House passage of the legislation. Taxpayer Notification and Privacy Act, H.R. 6495: Supported U.S. House passage of the legislation. Tax Court Improvement Act, H.R. 5349: Supported U.S. House passage of the legislation. IRS Basis-Shifting Rule and Fair Tax Enforcement: Continue to urge U.S. Treasury to take additional steps to…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL TAXPAYERS UNION · lobbying firm or registrant: NATIONAL TAXPAYERS UNION
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 21, 2025 · issue area: Taxation/Internal Revenue Code
$30,000
Spent on own lobbying
…IRS penalties Revenue Ruling 2024-14Partnership listed transactions Taxpayer Assistance and Service Act discussion draft Tax Fairness for Americans Abroad Act HR 5349Tax Court Improvement Act S. 1605International Competition for American Jobs Act HR 1One Big Beautiful Bill Act Extension of Enhanced Premium Tax Credits
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS) · lobbying firm or registrant: NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS)
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 15, 2025 · issue area: Taxation/Internal Revenue Code
$2,250,000
Spent on own lobbying
H.R. 1, the One Big Beautiful Bill Act (support) Expiration of existing TCJA tax provisions H.R. 5349 Tax Court Improvement Act (support) H.R. 5346 Fair and Accountable IRS Review Act (support)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing