2025-2026 Regular Session • US Congress Legislature
HB997: National Taxpayer Advocate Enhancement Act of 2025
Legislative Summary
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.
Demographic Impact
Overall analysis of equity impact
70% Positive
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Bill History
2/5/2025
Introduced in House
House of Representatives
2/5/2025
Referred to the House Committee on Ways and Means.
House of Representatives
2/12/2025
Committee Consideration and Mark-up Session Held
House of Representatives
2/12/2025
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
House of Representatives
3/27/2025
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-46.
House of Representatives
3/27/2025
Placed on the Union Calendar, Calendar No. 33.
House of Representatives
3/31/2025
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
House of Representatives
3/31/2025
Considered under suspension of the rules. (consideration: CR H1349-1351: 1)
House of Representatives
3/31/2025
DEBATE - The House proceeded with forty minutes of debate on H.R. 997.
House of Representatives
3/31/2025
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.
House of Representatives
3/31/2025
Considered as unfinished business. (consideration: CR H1356-1357: 6)
House of Representatives
3/31/2025
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: 1)
House of Representatives
3/31/2025
Motion to reconsider laid on the table Agreed to without objection.
House of Representatives
4/1/2025
Received in the Senate and Read twice and referred to the Committee on Finance.
Senate
Roll Call Votes
On Motion to Suspend the Rules and Pass, as Amended RC# 85
3/31/2025
385
Yea
0
Nay
0
Not Voting
45
Absent
Result: PASSED
Status Information
Current Status
Engrossed(4/1/2025)
Chamber
Senate
Committee
Finance(Senate)
