← Back to federal legislation
H.R. 997Passed Congress

National Taxpayer Advocate Enhancement Act of 2025

Introduced: Feb 5, 2025

Latest action date: Oct 14, 2026

Latest development

Message on Senate action sent to the House.

Civixly approval

No ratings yet

0 ratings

Not enough ratings yet. Public approval appears at 5+ ratings.

Your view
0 comments
Congress
119th Congress
Introduced
Feb 5, 2025
Recorded roll calls
1

Status detail: The full action history records passage in both chambers.

Plain-language overview

What this bill does

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. 

Official summary from Congress.gov · checked Oct 28, 2026.

Civixly topics

What this legislation is about

Civixly topics make federal and state legislation comparable. They are derived from the official CRS policy area and legislative subjects.

Official CRS policy area

Taxation

View 3 official legislative subjects
Federal officialsLawyers and legal servicesTax administration and collection, taxpayers

Committee activity

Committees and subcommittees that received, reviewed, marked up, or reported this legislation.

Amendments

Proposed changes to this measure, with their latest official outcome or action from Congress.gov.

No amendments are listed for this measure.

Checked against Congress.gov Oct 28, 2026.

Action timeline

Newest action first. Action language comes from the official Congress.gov record.

View full action timeline22 actions
  1. Message on Senate action sent to the House.

    FloorSenate
  2. Passed Senate without amendment by Unanimous Consent. (consideration: CR S5123)

    FloorSenate
  3. Senate Committee on Finance discharged by Unanimous Consent.

    DischargeSenate
  4. Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent. (consideration: CR S5123)

    FloorLibrary of Congress
  5. Senate Committee on Finance discharged by Unanimous Consent.

    CommitteeLibrary of Congress
  6. Received in the Senate and Read twice and referred to the Committee on Finance.

    IntroReferralSenate
  7. Motion to reconsider laid on the table Agreed to without objection.

    FloorHouse floor actions
  8. 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)

    FloorHouse floor actions
  9. 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).

    FloorLibrary of Congress
  10. Considered as unfinished business. (consideration: CR H1356-1357)

    FloorHouse floor actions
  11. 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.

    FloorHouse floor actions
  12. DEBATE - The House proceeded with forty minutes of debate on H.R. 997.

    FloorHouse floor actions
  13. Considered under suspension of the rules. (consideration: CR H1349-1351)

    FloorHouse floor actions
  14. Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

    FloorHouse floor actions
  15. Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-46.

    CommitteeLibrary of Congress
  16. Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-46.

    CommitteeHouse floor actions
  17. Placed on the Union Calendar, Calendar No. 33.

    CalendarsHouse floor actions
  18. Committee Consideration and Mark-up Session Held

    CommitteeHouse committee actions
  19. Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.

    CommitteeHouse committee actions
  20. Introduced in House

    IntroReferralLibrary of Congress
  21. Referred to the House Committee on Ways and Means.

    IntroReferralHouse floor actions
  22. Introduced in House

    IntroReferralLibrary of Congress

Roll-call votes

Recorded House and Senate votes connected to this bill. Your representatives appear first when available.

PassedMar 31, 2025House · Roll call 85

On Motion to Suspend the Rules and Pass, as Amended

385 Yea45 Not Voting
View 430 recorded positions
Andrea SalinasNot Voting
August PflugerNot Voting
Chuck EdwardsNot Voting
Dale W. StrongNot Voting
Dan CrenshawNot Voting
Dan NewhouseNot Voting
Daniel WebsterNot Voting
David ScottYea
Debbie DingellNot Voting
Doug LaMalfaNot Voting
Eric SwalwellYea
Gerald E. ConnollyNot Voting
Grace MengNot Voting
Jahana HayesNot Voting
James A. HimesNot Voting
John GaramendiNot Voting
Kweisi MfumeNot Voting
Marjorie Taylor GreeneNot Voting
Mark E. GreenYea
Mark TakanoNot Voting
Mike BostNot Voting
Mikie SherrillNot Voting
Nancy MaceNot Voting
Raul RuizNot Voting
Richard E. NealNot Voting
Robert GarciaNot Voting
Sam GravesNot Voting
Sheila Cherfilus-McCormickYea
Ted LieuNot Voting
Tom BarrettNot Voting
Tom McClintockNot Voting
Tony GonzalesYea
Troy E. NehlsNot Voting
Vince FongNot Voting
Wesley BellNot Voting
Wesley HuntNot Voting
Young KimNot Voting
Zachary NunnNot Voting

Discussion

0 comments across 0 threads

Sign in to join the discussion.Comments are publicly visible.

Loading comments...

Sources: Congress.gov and official House and Senate vote records.

View data freshness details

Base metadata checked Oct 28, 2026 · Summary source checked Oct 28, 2026 · Action timeline checked Oct 28, 2026 · Sponsorship checked Oct 28, 2026 · Topics checked Oct 28, 2026 · Committees checked Oct 28, 2026 · Status checked Oct 28, 2026 · Related bills checked Oct 28, 2026.