HR 997
· 119th Congress
· Taxation
National Taxpayer Advocate Enhancement Act of 2025
Sponsor
Latest action
Received in the Senate and Read twice and referred to the Committee on Finance.
Action timeline
Every recorded action on this bill, newest first. Stage badges color-code the legislative path.
Apr 01, 2025
introduced
Received in the Senate and Read twice and referred to the Committee on Finance.
Finance Committee
Mar 31, 2025
floor
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Mar 31, 2025
floor
Considered under suspension of the rules. (consideration: CR H1349-1351)
Mar 31, 2025
floor
DEBATE - The House proceeded with forty minutes of debate on H.R. 997.
Mar 31, 2025
floor
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.
Mar 31, 2025
floor
Considered as unfinished business. (consideration: CR H1356-1357)
Mar 31, 2025
passed
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).
Mar 31, 2025
passed
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)
Mar 31, 2025
passed
Motion to reconsider laid on the table Agreed to without objection.
Mar 27, 2025
committee
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-46.
Ways and Means Committee
Mar 27, 2025
other
Placed on the Union Calendar, Calendar No. 33.
Feb 12, 2025
committee
Committee Consideration and Mark-up Session Held
Ways and Means Committee
Feb 12, 2025
committee
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
Ways and Means Committee
Feb 05, 2025
introduced
Introduced in House
Feb 05, 2025
introduced
Referred to the House Committee on Ways and Means.
Ways and Means Committee
Text versions
Each stage of the bill — official text published by GPO. Click any format to read on congress.gov / govinfo.
CRS summaries
Plain-English summaries written by the Congressional Research Service — neutral, nonpartisan staff who summarize bills as they advance through stages. The authoritative description of what each version of the bill does.
00
Introduced in House
Feb 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.
via Congressional Research Service · published through congress.gov
Changelog
ⓘ
How a bill moves through Congress. Each stage produces a new official text. The diff between them shows what changed at that step.
ih / is — Introduced in House / Senate. First filed version.rfh / rfs — Referred to a committee for review.rh / rs — Reported back by the committee to the floor (often with amendments — this is where most language changes happen).pcs / pch — Placed on Calendar for floor consideration.eh / es — Engrossed. Passed by the originating chamber. Text is now what was actually voted on.rdh / rds — Received by the other chamber.eah / eas — Engrossed Amendment. The other chamber passed an amended version.ath / ats — Agreed to. Both chambers settled on the same text.enr — Enrolled. Final reconciled text, sent to the President.pl — Public Law. Signed by the President. It's now law.pp — Public Print. Official printing post-enactment.
Most bills die before eh/es. Going from pcs → enr is the full path through both chambers.
ⓘ
How a bill moves through Congress. Each stage produces a new official text. The diff between them shows what changed at that step.
ih/is— Introduced in House / Senate. First filed version.rfh/rfs— Referred to a committee for review.rh/rs— Reported back by the committee to the floor (often with amendments — this is where most language changes happen).pcs/pch— Placed on Calendar for floor consideration.eh/es— Engrossed. Passed by the originating chamber. Text is now what was actually voted on.rdh/rds— Received by the other chamber.eah/eas— Engrossed Amendment. The other chamber passed an amended version.ath/ats— Agreed to. Both chambers settled on the same text.enr— Enrolled. Final reconciled text, sent to the President.pl— Public Law. Signed by the President. It's now law.pp— Public Print. Official printing post-enactment.
Most bills die before eh/es. Going from pcs → enr is the full path through both chambers.
Line-level diff between text versions of this bill — what actually changed at each legislative stage.
+17
−11
13 unchanged
--- Referred (Senate)
+++ Engrossed (House)
@@ -1,18 +1,11 @@
[From the U.S. Government Publishing Office]
-[H.R. 997 Referred in Senate (RFS)]
+[H.R. 997 Engrossed in House (EH)]
<DOC>
+
119th CONGRESS
1st Session
H. R. 997
-
-_______________________________________________________________________
-
-IN THE SENATE OF THE UNITED STATES
-
-April 1 (legislative day, March 31), 2025
-
-Received; read twice and referred to the Committee on Finance
_______________________________________________________________________
@@ -56,6 +49,19 @@
Attest:
-KEVIN F. MCCUMBER,
+Clerk.
+119th CONGRESS
-Clerk.
+1st Session
+
+H. R. 997
+
+_______________________________________________________________________
+
+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.
Cosponsors (1)
Members who signed on to support this bill.