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H.R. 9498

U.S. House•In House Committee

Summary

H.R. 9498, the Taxpayer Advocate Participation Act, was introduced in the House on Jun 29, 2026 by Rep. Greg Steube (R) with 1 co-sponsor. It last saw action on Jul 1, 2026: Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 39 - 0.

Record

Text

H.R. 9498 has 1 co-sponsor.

hb9498/introduced-in-house.txt
119 HR 9498 IH: Taxpayer Advocate Participation Act
 U.S. House of Representatives
 2026-06-29
 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.
 I  119th CONGRESS  2d Session  H. R. 9498  IN THE HOUSE OF REPRESENTATIVES   June 29, 2026   Mr. Steube  (for himself and  Ms. DelBene ) introduced the following bill; which was referred to the  Committee on Ways and Means    A BILL
To amend the Internal Revenue Code of 1986 to authorize the National Taxpayer Advocate to appear as amicus curiae in Federal tax cases, and for other purposes.
1.
Short title
This Act may be cited as the   Taxpayer Advocate Participation Act  .
2.
Authorization for National Taxpayer Advocate to appear as amicus curiae in Federal tax cases
(a)
In general
 Section 7803(c)(2)  of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:
(F)
Appearances as amicus curiae
(i)
In general
The National Taxpayer Advocate may appear as amicus curiae in any action brought in a court of the United States related to Federal tax law. In any such action, the National Taxpayer Advocate may present the views of the National Taxpayer Advocate only with respect to an issue which may broadly affect the rights of taxpayers, particularly the rights described in subsection (a)(3).
(ii)
Federal courts
A court of the United States shall grant the application of the National Taxpayer Advocate to appear in any action described in clause (i) for the purposes described in such clause.
 .
(b)
Effective date
The amendment made by this subsection shall take effect on the date of the enactment of this Act.

Tracker

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

  1. Introduced2026-06-29
  2. Passed House
  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 Jun 29, 2026

hb9498/introduced-in-house.md

Shown Here:
Introduced in House (06/29/2026)

Taxpayer Advocate Participation Act

This bill authorizes the National Taxpayer Advocate to appear as amicus curiae and submit amicus briefs in a U.S. court in cases involving federal tax law.

Further, the bill requires federal courts to permit such appearances. (An amicus curiae is a person or group that is not a party in a court case but has an interest in the case and may be permitted to submit a brief, known as an amicus brief, to the court in relation to the case.) Under the bill, the National Taxpayer Advocate may present the views of the National Taxpayer Advocate in such a case only with respect to an issue which may broadly affect certain rights of taxpayers.

As background, the National Taxpayer Advocate leads the Taxpayer Advocate Service, which is an independent organization within the Internal Revenue Service (IRS) responsible for helping taxpayers resolve problems with the IRS. The National Taxpayer Advocate is also responsible for proposing administrative and legislative changes to mitigate such problems. Under current law, the National Taxpayer Advocate is not authorized to appear as amicus curiae or submit amicus briefs in cases involving federal tax law.

Sponsors

Rep. Greg Steube (R) sponsors H.R. 9498, and 1 member has co-sponsored it from the day it was introduced.

Committees

H.R. 9498 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Markup By · Jul 1, 2026 · 1,160 Bills

Actions

H.R. 9498 has taken 4 actions since Jun 29, 2026, the latest on Jul 1, 2026.

ChamberAction
Jul 1, 2026
House
Committee Consideration and Mark-up Session HeldWays and Means Committee
Jul 1, 2026
House
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 39 - 0.Ways and Means Committee
Jun 29, 2026
House
Introduced in House
Jun 29, 2026
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 9498 has not gone to a roll call.

Titles

H.R. 9498 goes by 3 titles, 1 of them short titles.

  • Taxpayer Advocate Participation Act — Display Title
  • Taxpayer Advocate Participation Act — Short Title(s) as Introduced
  • To amend the Internal Revenue Code of 1986 to authorize the National Taxpayer Advocate to appear as amicus curiae in Federal tax cases, and for other purposes. — Official Title as Introduced

Cost estimate

The Congressional Budget Office has filed 1 estimate for H.R. 9498, the latest on Aug 20, 2026.

Lobbying

3 clients hired 3 firms and 14 registered lobbyists who named H.R. 9498 in 3 quarterly filings, 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Budget/Appropriations, Government Issues, Health Issues, Labor Issues/Antitrust/Workplace, Agriculture, Consumer Issues/Safety/Products, Defense, Energy/Nuclear.

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
NATIONAL TAXPAYERS UNION—District of Columbia11—
NATIONAL TREASURY EMPLOYEES UNION—District of Columbia11—
SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL)—Virginia11—

Firms

Registrants who filed on the bill, by filings.

RegistrantClientsFilingsReported
NATIONAL TAXPAYERS UNION11—
NATIONAL TREASURY EMPLOYEES UNION11—
SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL)11—

Lobbyists

Named on the filings that cite the bill.

LobbyistFirmsClientsFilings
BRANDON ARNOLD111
BRYAN RILEY111
COLLEEN COSTELLO111
DAVID TIMMONS111
JENNIFER TYREE111
JOSH NASSAR111
KAREN KERRIGAN111
KATHERINE SYBENGA111
MARAM ABDELHAMID111
MATTHEW SOCKNAT111
MATTHEW SOWARDS111
PETE SEPP111
RAYMOND KEATING111
THOMAS AIELLO111

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
NATIONAL TREASURY EMPLOYEES UNIONNATIONAL TREASURY EMPLOYEES UNION2026 second_quarter$340K2nd Quarter - Report
SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL)SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL)2026 second_quarter$45K2nd Quarter - Report
NATIONAL TAXPAYERS UNIONNATIONAL TAXPAYERS UNION2026 second_quarter$30K2nd Quarter - Report

Classification

The Congressional Research Service files H.R. 9498 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 9498’s is Taxation.

hr9498/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

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 9498, as entered in the Congressional Record.

[Congressional Record Volume 172, Number 108 (Monday, June 29, 2026)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. STEUBE:H.R. 9498.Congress has the power to enact this legislation pursuantto the following:Article I Section 8[Page H4316]

Source: congress.gov · legiscan.com