119th Congress · introduced in the House · Mar 17, 2026
IRS Whistleblower Program Improvement Act
Official title from Congress.gov
Latest action (Apr 28, 2026): Received in the Senate and Read twice and referred to the Committee on Finance.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in House (Mar 17, 2026)
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.)
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.
House · Apr 27, 2026 · Roll call 138 · Passed
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 the Yeas and Nays: (2/3 required): 346 - 10 (Roll no. 138). (text: CR H3104) Roll call details
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) Roll call details
Considered as unfinished business. (consideration: CR H3117-3118)
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.
DEBATE - The House proceeded with forty minutes of debate on H.R. 7959.
Considered under suspension of the rules. (consideration: CR H3104-3106)
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Placed on the Union Calendar, Calendar No. 526.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-606.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-606.
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.
Committee 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.
Administrative remedies · Congressional oversight · Department of the Treasury · Executive agency funding and structure · Government studies and investigations · Interest, dividends, interest rates · Internal Revenue Service (IRS) · Judicial review and appeals · Legal fees and court costs · Right of privacy · Specialized courts · Tax administration and collection, taxpayers
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 reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
11 citations.
THE CENTER FOR A FREE ECONOMY · lobbying firm or registrant: AKIN GUMP STRAUSS HAUER & FELD
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$150,000
Paid to lobbying firm
Issues related to business tax, including business SALT (C-SALT and PTET); Issues related to H.R. 7959/S. 4639 - IRS Whistleblower Program Improvement Act; Issues related to IRS Administration Reform (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
BLACK MOUNTAIN LAND COMPANY LP · lobbying firm or registrant: RIDGELINE ADVOCACY GROUP LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$40,000
Paid to lobbying firm
Government transparency and whistleblower compensation; H.R. 7959, IRS Whistleblower Program Improvement 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.
BLACK MOUNTAIN LAND COMPANY LP · lobbying firm or registrant: RIDGELINE ADVOCACY GROUP LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Government Issues
$40,000
Paid to lobbying firm
Government transparency and whistleblower compensation; H.R. 7959, IRS Whistleblower Program Improvement 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
NATIONAL TAXPAYERS UNION · lobbying firm or registrant: NATIONAL TAXPAYERS UNION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 21, 2026 · issue area: Taxation/Internal Revenue Code
$30,000
Spent on own lobbying
HR 1One Big Beaufiful Bill HR 6596Barcode Efficiency Act S. 3931TAS Act HR 7959IRS Whistleblower Program Improvement Act HR 7971Taxpayer Experience Improvement Act HR 6495the Taxpayer Notification and Privacy Act HR 227Clergy Act S.4111Big…
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
BLACK MOUNTAIN LAND COMPANY LP · lobbying firm or registrant: RIDGELINE ADVOCACY GROUP LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
Government transparency and whistleblower compensation; H.R. 7959, IRS Whistleblower Program Improvement 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
BLACK MOUNTAIN LAND COMPANY LP · lobbying firm or registrant: RIDGELINE ADVOCACY GROUP LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Government Issues
$20,000
Paid to lobbying firm
Government transparency and whistleblower compensation; H.R. 7959, IRS Whistleblower Program Improvement 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
THE CENTER FOR A FREE ECONOMY · lobbying firm or registrant: AKIN GUMP STRAUSS HAUER & FELD
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$100,000
Paid to lobbying firm
Issues related to business tax, including business SALT (C-SALT and PTET); Issues related to H.R. 7959/S. 4639 - IRS Whistleblower Program Improvement Act; Issues related to IRS Administration Reform (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
NATIONAL TAXPAYERS UNION · lobbying firm or registrant: NATIONAL TAXPAYERS UNION
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 21, 2026 · issue area: Taxation/Internal Revenue Code
$30,000
Spent on own lobbying
S.3596Stronger Start for Working Famililes Act (child tax credit) HJ Res 142DC Tax Non-Conformity with Working Families Tax Cuts HR 7959 IRS Whistleblower Program Improvement Act HR 7971Taxpayer Experience Improvement Act S. 3931 Taxpayer Service and Assistance Act HR 7687No Tax on Takings Act H…
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
THE CENTER FOR A FREE ECONOMY · lobbying firm or registrant: AKIN GUMP STRAUSS HAUER & FELD
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$80,000
Paid to lobbying firm
Issues related to business tax, including business SALT (C-SALT and PTET); Issues related to H.R. 7959 - IRS Whistleblower Program Improvement Act; Issues related to IRS Administration Reform (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
BLACK MOUNTAIN LAND COMPANY LP · lobbying firm or registrant: RIDGELINE ADVOCACY GROUP LLC
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 15, 2026 · issue area: Government Issues
$20,000
Paid to lobbying firm
Government transparency and whistleblower compensation; H.R. 7959, IRS Whistleblower Program Improvement 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
BLACK MOUNTAIN LAND COMPANY LP · lobbying firm or registrant: RIDGELINE ADVOCACY GROUP LLC
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 15, 2026 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
Government transparency and whistleblower compensation; H.R. 7959, IRS Whistleblower Program Improvement 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