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H.R. 997

U.S. House•In Senate Committee

Summary

H.R. 997, the National Taxpayer Advocate Enhancement Act of 2025, was introduced in the House on Feb 5, 2025 by Rep. Randy Feenstra (R) with 1 co-sponsor. It was referred to Finance, and last saw action on Apr 1, 2025: Received in the Senate and Read twice and referred to the Committee on Finance.

Record

Text

H.R. 997 has 1 co-sponsor and 1 roll call.

hb997/engrossed-in-house.txt
119 HR 997 EH: National Taxpayer Advocate Enhancement Act of 2025
 U.S. House of Representatives
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 IB
 119th CONGRESS  1st Session
 H. R. 997
 IN THE HOUSE OF REPRESENTATIVES
 AN ACT
To amend the Internal Revenue Code of 1986 to conform to the intent of the Internal Revenue Service Restructuring and Reform Act of 1998, as set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105–599, that the National Taxpayer Advocate be able to hire and consult counsel as appropriate.
1.
Short title
This Act may be cited as the   National Taxpayer Advocate Enhancement Act of 2025  .
2.
Authority of Taxpayer Advocate to appoint counsel
(a)
In general
 Section 7803(c)(2)(D)(i)  of the Internal Revenue Code of 1986 is amended by striking  and  at the end of subclause (I), by redesignating subclause (II) as subclause (III), and by inserting after subclause (I) the following new subclause:
(II)
appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate, or delegate thereof; and
  .
(b)
Conforming amendment
Section 7803(c)(2)(D)(i)(III) of such Code, as redesignated by subsection (a), is amended by striking  any employee of any local office of a taxpayer advocate described in subclause (I)  and inserting  any employee of the Office of the Taxpayer Advocate .
(c)
Effective date
The amendments made by this section shall take effect as if included in the enactment of section 1102 of the Internal Revenue Service Restructuring and Reform Act of 1998.
     Passed the House of Representatives March 31, 2025.  Kevin F. McCumber,  Clerk.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-02-05
  2. Passed House2025-03-31
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

CRS Summary

The summaries are the Congressional Research Service’s, one per stage. Read them in full.

Introduced in House Feb 5, 2025

hb997/introduced-in-house.md

Shown Here:
Introduced in House (02/05/2025)

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.

Sponsors

Rep. Randy Feenstra (R) sponsors H.R. 997, and 1 member has co-sponsored it from the day it was introduced.

Committees

H.R. 997 went before 2 committees: Finance and Ways and Means.

Finance
Finance
Referred To · Apr 1, 2025 · 902 Bills
Ways and Means
Ways and Means
Reported By · Mar 27, 2025 · 1,160 Bills

Reports

1 committee report has been filed on H.R. 997, the latest H. Rept. 119-46.

Actions

H.R. 997 has taken 15 actions since Feb 5, 2025, the latest on Apr 1, 2025.

ChamberAction
Apr 1, 2025
Senate
Received in the Senate and Read twice and referred to the Committee on Finance.Finance Committee
Mar 31, 202516:53
House
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Mar 31, 202516:53
House
Considered under suspension of the rules. (consideration: CR H1349-1351)
Mar 31, 202516:53
House
DEBATE - The House proceeded with forty minutes of debate on H.R. 997.
Mar 31, 202517:02
House
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.

Votes

H.R. 997 went to 1 roll call in the House, the latest on Mar 31, 2025 at 385–0.

ChamberQuestion
Yea
Nay
Mar 31, 2025
House
On Motion to Suspend the Rules and Pass, as Amended
385
0

1 bill is related to H.R. 997.

Titles

H.R. 997 goes by 7 titles, 4 of them short titles.

  • To amend the Internal Revenue Code of 1986 to conform to the intent of the Internal Revenue Service Restructuring and Reform Act of 1998, as set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105–599, that the National Taxpayer Advocate be able to hire and consult counsel as appropriate. — Official Titles from EH (Engrossed in House) bill text
  • National Taxpayer Advocate Enhancement Act of 2025 — Short Titles from RFS (Referred to Senate) bill text
  • National Taxpayer Advocate Enhancement Act of 2025 — Short Title(s) as Passed House
  • National Taxpayer Advocate Enhancement Act of 2025 — Short Title(s) as Reported to House
  • National Taxpayer Advocate Enhancement Act of 2025 — Display Title
  • National Taxpayer Advocate Enhancement Act of 2025 — Short Title(s) as Introduced
  • To amend the Internal Revenue Code of 1986 to conform to the intent of the Internal Revenue Service Restructuring and Reform Act of 1998, as set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105-599, that the National Taxpayer Advocate be able to hire and consult counsel as appropriate. — Official Title as Introduced

Cost estimate

The Congressional Budget Office has filed 1 estimate for H.R. 997, the latest on Apr 1, 2025.

Classification

The Congressional Research Service files H.R. 997 under Taxation, one of its 31 policy areas, and gives it 3 legislative subjects.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 997’s is Taxation.

hr997/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Legislative Subjects

H.R. 997 carries 3 of CRS’s legislative subjects, from Federal officials to Tax administration and collection, taxpayers.

hr997/subjects.txt
Federal officialsLawyers and legal servicesTax administration and collection, taxpayers

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 997, as entered in the Congressional Record.

[Congressional Record Volume 171, Number 24 (Wednesday, February 5, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. FEENSTRA:H.R. 997.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, clause 1 (Taxing and Spending Clause)[Page H505]

Source: congress.gov · legiscan.com