119th Congress · introduced in the House · Feb 5, 2025
National Taxpayer Advocate Enhancement Act of 2025
Official title from Congress.gov
Latest action (Oct 14, 2026): Message on Senate action sent to the House.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in House (Feb 5, 2025)
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.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
House · Mar 31, 2025 · Roll call 85 · Passed
Message on Senate action sent to the House.
Passed Senate without amendment by Unanimous Consent. (consideration: CR S5123)
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent. (consideration: CR S5123)
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 the Yeas and Nays: (2/3 required): 385 - 0 (Roll no. 85). (text: CR H1349-1350) 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): 385 - 0 (Roll no. 85). Roll call details
Considered as unfinished business. (consideration: CR H1356-1357)
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. 997.
Considered under suspension of the rules. (consideration: CR H1349-1351)
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Federal officials · Lawyers and legal services · 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 reportsPlaced on the Union Calendar, Calendar No. 33.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-46.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-46.
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 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.
Coverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 23, 2026.
2 citations.
NATIONAL TREASURY EMPLOYEES UNION · lobbying firm or registrant: NATIONAL TREASURY EMPLOYEES UNION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 19, 2026 · issue area: Government Issues
$310,000
Spent on own lobbying
…l Firefighters Families First Act H.R. 800, DEI to DIE Act H.R. 925, Dismantle DEI Act S. 382, Dismantle DEI Act of 2025 H.R. 977, Support Military Spouses Act H.R. 997, National Taxpayer Advocate Enhancement Act of 2025 S. 1704, National Taxpayer Advocate Enhancement Act of 2025 H.R. 1075, Tax Administration Simplification Ac…
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
…d 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 Enhancement Act HR 517Filing Relief for Natural Disasters Act HR 6495Taxpayer Notification and Privacy Act HR 6506Taxpayer Due Proces…
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