{"format":1,"id":"119-hr-997","congress":119,"number":"H.R. 997","kind":"bill","group":"bills","title":"National Taxpayer Advocate Enhancement Act of 2025","title_source":"Short Title(s) as Passed House","official_title":"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.","titles":[{"type":"Official Title as Introduced","title":"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."},{"type":"Short Titles from ENR (Enrolled) bill text","title":"National Taxpayer Advocate Enhancement Act of 2025"},{"type":"Official Title from EH (Engrossed in House) bill text","title":"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."},{"type":"Short Titles from RFS (Referred to Senate) bill text","title":"National Taxpayer Advocate Enhancement Act of 2025"},{"type":"Short Title(s) as Passed House","title":"National Taxpayer Advocate Enhancement Act of 2025"},{"type":"Short Title(s) as Reported to House","title":"National Taxpayer Advocate Enhancement Act of 2025"},{"type":"Display Title","title":"National Taxpayer Advocate Enhancement Act of 2025"},{"type":"Short Title(s) as Introduced","title":"National Taxpayer Advocate Enhancement Act of 2025"}],"outcome":"passed","law_number":null,"introduced":"2025-02-05","chambers":{"house":{"status":"roll_call","date":"2025-03-31","vote":{"id":"119-2025-h85","question":"On Motion to Suspend the Rules and Pass, as Amended","title":"National Taxpayer Advocate Enhancement Act","result":"Passed","yea":385,"nay":0,"present":0,"not_voting":45,"source":"https://clerk.house.gov/evs/2025/roll085.xml"}},"senate":{"status":"voice","date":"2026-09-28","vote":null,"how":"unanimous_consent","words":"Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent. (consideration: CR S5123)"}},"president":{"status":"pending","date":null},"vice_president_tie_breaker":null,"latest_action":{"text":"Message on Senate action sent to the House.","date":"2026-10-14"},"nominees":null,"amendments":[],"other_votes":[],"crs_summary":{"date":"2025-02-05","stage":"Introduced in House","blocks":[{"k":"h","t":"National Taxpayer Advocate Enhancement Act of 2025"},{"k":"p","t":"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."},{"k":"p","t":"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."}],"words":133},"summary":{"main_subject":{"text":"Amends the Internal Revenue Code of 1986 to authorize the National Taxpayer Advocate to appoint counsel in the Office of the Taxpayer Advocate who report directly to the National Taxpayer Advocate.","cites":[{"label":"Sec. 2","href":"https://www.congress.gov/bill/119th-congress/house-bill/997/text/enr#HE6AF9FDDF3CB4F00BD546EB173F53CE2:~:text=2.%20Authority%20of%20Taxpayer%20Advocate%20to%20appoint"}]},"core_areas":["National Taxpayer Advocate authority to appoint counsel","Employees covered by the Office of the Taxpayer Advocate provision"],"what_it_does":[{"text":"Adds authority for the National Taxpayer Advocate to appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate, or delegate thereof.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/119th-congress/house-bill/997/text/enr#HE6AF9FDDF3CB4F00BD546EB173F53CE2:~:text=2.%20Authority%20of%20Taxpayer%20Advocate%20to%20appoint"}},{"text":"Replaces the words \"any employee of any local office of a taxpayer advocate described in subclause (I)\" with \"any employee of the Office of the Taxpayer Advocate\" in the redesignated subclause of the Internal Revenue Code of 1986.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/119th-congress/house-bill/997/text/enr#HE6AF9FDDF3CB4F00BD546EB173F53CE2:~:text=2.%20Authority%20of%20Taxpayer%20Advocate%20to%20appoint"}},{"text":"Makes the amendments take effect as if included in the enactment of section 1102 of the Internal Revenue Service Restructuring and Reform Act of 1998.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/119th-congress/house-bill/997/text/enr#HE6AF9FDDF3CB4F00BD546EB173F53CE2:~:text=2.%20Authority%20of%20Taxpayer%20Advocate%20to%20appoint"}}],"unexpected":[],"version":{"type":"Enrolled Bill","date":null,"rule":"enrolled","href":"https://www.congress.gov/bill/119th-congress/house-bill/997/text/enr"},"current":true,"model":"claude-sonnet-5-5","approved":"2026-10-09","approved_by":"checks"},"sources":{"congress_gov":"https://www.congress.gov/bill/119th-congress/house-bill/997","text":"https://www.congress.gov/bill/119th-congress/house-bill/997/text"},"card":{"image":"card/item/119-hr-997.png","v":"de5393c8e4ae","alt":"Votes on Record. H.R. 997, 119th Congress: National Taxpayer Advocate Enhancement Act of 2025. House: 385 Yea, 0 Nay. Senate: unanimous consent. Outcome: Passed, 28 Sep 2026."}}