{"format":1,"id":"119-hr-7959","congress":119,"number":"H.R. 7959","kind":"bill","group":"bills","title":"IRS Whistleblower Program Improvement Act","title_source":"Short Title(s) as Passed House","official_title":"To amend the Internal Revenue Code of 1986 to make improvements with respect to the treatment of whistleblowers, and for other purposes.","titles":[{"type":"Official Title as Introduced","title":"To amend the Internal Revenue Code of 1986 to make improvements with respect to the treatment of whistleblowers, and for other purposes."},{"type":"Display Title","title":"IRS Whistleblower Program Improvement Act"},{"type":"Short Titles from RFS (Referred to Senate) bill text","title":"IRS Whistleblower Program Improvement Act"},{"type":"Short Title(s) as Passed House","title":"IRS Whistleblower Program Improvement Act"},{"type":"Official Title from EH (Engrossed in House) bill text","title":"To amend the Internal Revenue Code of 1986 to make improvements with respect to the treatment of whistleblowers, and for other purposes."},{"type":"Short Title(s) as Reported to House","title":"IRS Whistleblower Program Improvement Act"},{"type":"Short Title(s) as Introduced","title":"IRS Whistleblower Program Improvement Act"}],"outcome":"passed_house","law_number":null,"introduced":"2026-03-17","chambers":{"house":{"status":"roll_call","date":"2026-04-27","vote":{"id":"119-2026-h138","question":"On Motion to Suspend the Rules and Pass, as Amended","title":"IRS Whistleblower Program Improvement Act","result":"Passed","yea":346,"nay":10,"present":0,"not_voting":73,"source":"https://clerk.house.gov/evs/2026/roll138.xml"}},"senate":{"status":"pending","date":null,"vote":null}},"president":{"status":"not_yet","date":null},"vice_president_tie_breaker":null,"latest_action":{"text":"Received in the Senate and Read twice and referred to the Committee on Finance.","date":"2026-04-28"},"nominees":null,"amendments":[],"other_votes":[],"crs_summary":{"date":"2026-03-17","stage":"Introduced in House","blocks":[{"k":"h","t":"IRS Whistleblower Program Improvement Act"},{"k":"p","t":"This bill modifies provisions of the Internal Revenue Code relating to whistleblower awards and protections."},{"k":"p","t":"Specifically, the bill"},{"k":"li","t":"revises the standard for review of whistleblower awards in the Tax Court to require a de novo review (rather than the current abuse of discretion review) based on the administrative record established at the time of the whistleblower award determination and any new or previously unavailable evidence,","d":1},{"k":"li","t":"allows whistleblowers anonymity in proceedings before the Tax Court (unless a societal interest in disclosing a whistleblower's identity outweighs potential harm to the whistleblower),","d":1},{"k":"li","t":"modifies the Internal Revenue Service (IRS) whistleblower report to require inclusion of a list and description of up to 10 of the top tax avoidance schemes disclosed by whistleblowers, and","d":1},{"k":"li","t":"requires payment of interest on mandatory whistleblower awards if the IRS fails to provide timely notice to a whistleblower of an award recommendation.","d":1},{"k":"p","t":"The bill also allows payments of the attorney fees of whistleblowers to be deducted when calculating adjusted gross income for tax purposes regardless of whether the whistleblower award was paid through the mandatory or the discretionary whistleblower award program. (Under current law, the deduction is limited to attorney fees paid in connection with mandatory awards.)"}],"words":202},"summary":{"main_subject":{"text":"Amends the Internal Revenue Code of 1986 and related law to change how Internal Revenue Service whistleblower award determinations are reviewed, how whistleblowers are treated in Tax Court, and how awards, reports and attorney fee deductions are handled.","cites":[{"label":"Sec. 2","href":"https://www.congress.gov/bill/119th-congress/house-bill/7959/text/eh#toc-H10D88367A0BF4219B832CEF74809BD65"},{"label":"Sec. 3","href":"https://www.congress.gov/bill/119th-congress/house-bill/7959/text/eh#toc-H61281E07A3284B57A164615BF0C81626"},{"label":"Sec. 4","href":"https://www.congress.gov/bill/119th-congress/house-bill/7959/text/eh#toc-H87A065C12599429FBD14384A995D78A8"},{"label":"Sec. 5","href":"https://www.congress.gov/bill/119th-congress/house-bill/7959/text/eh#toc-H53CADDDD3FC849869ECF9353FC1E7AE2"},{"label":"Sec. 6","href":"https://www.congress.gov/bill/119th-congress/house-bill/7959/text/eh#toc-H76F61A0825394AD1BFAEF7E844A34913"}]},"core_areas":["Tax Court review of whistleblower award determinations","Whistleblower anonymity before the Tax Court","Interest on whistleblower awards","Annual IRS whistleblower report contents","Deduction of whistleblower attorney's fees"],"what_it_does":[{"text":"Changes section 7623(b)(4) so that Tax Court review of a whistleblower award determination is de novo and based on the administrative record from the original determination plus any newly discovered or previously unavailable evidence.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/119th-congress/house-bill/7959/text/eh#toc-H10D88367A0BF4219B832CEF74809BD65"}},{"text":"Lets a whistleblower elect to proceed anonymously in all Tax Court proceedings under section 7623, unless the Tax Court finds a societal interest in disclosing the identity that exceeds the potential harm to the whistleblower.","cite":{"label":"Sec. 3","href":"https://www.congress.gov/bill/119th-congress/house-bill/7959/text/eh#toc-H61281E07A3284B57A164615BF0C81626"}},{"text":"Requires the annual IRS whistleblower report to include a list and descriptions of the top tax avoidance schemes disclosed by whistleblowers during the year, not to exceed 10.","cite":{"label":"Sec. 4","href":"https://www.congress.gov/bill/119th-congress/house-bill/7959/text/eh#toc-H87A065C12599429FBD14384A995D78A8"}},{"text":"Adds interest at the overpayment rate under section 6621(a) to an award if the Secretary has not given notice of a preliminary award recommendation by a date 12 months after proceeds are collected and refund claim periods or agreements are complete.","cite":{"label":"Sec. 5","href":"https://www.congress.gov/bill/119th-congress/house-bill/7959/text/eh#toc-H53CADDDD3FC849869ECF9353FC1E7AE2"}},{"text":"Stops interest from accruing after the date the Secretary gives the individual notice of a preliminary award recommendation.","cite":{"label":"Sec. 5","href":"https://www.congress.gov/bill/119th-congress/house-bill/7959/text/eh#toc-H53CADDDD3FC849869ECF9353FC1E7AE2"}},{"text":"Changes section 62(a)(21)(A)(i) so the attorney's fee deduction refers to all of section 7623, not only section 7623(b), for taxable years ending after enactment.","cite":{"label":"Sec. 6","href":"https://www.congress.gov/bill/119th-congress/house-bill/7959/text/eh#toc-H76F61A0825394AD1BFAEF7E844A34913"}}],"unexpected":[],"version":{"type":"Engrossed in House","date":"2026-04-27","rule":"passed","href":"https://www.congress.gov/bill/119th-congress/house-bill/7959/text/eh"},"current":true,"model":"claude-sonnet-5-5","approved":"2026-10-03","approved_by":"checks"},"sources":{"congress_gov":"https://www.congress.gov/bill/119th-congress/house-bill/7959","text":"https://www.congress.gov/bill/119th-congress/house-bill/7959/text"},"card":{"image":"card/item/119-hr-7959.png","v":"2fb1eab91eee","alt":"Votes on Record. H.R. 7959, 119th Congress: IRS Whistleblower Program Improvement Act. House: 346 Yea, 10 Nay. Senate: not yet considered. Outcome: Passed House, 27 Apr 2026."}}