H.R. 7959: IRS Whistleblower Program Improvement Act
Bill · 119th Congress (2025–2026). Passed House, 27 Apr 2026. Introduced 17 Mar 2026.
Official title: To amend the Internal Revenue Code of 1986 to make improvements with respect to the treatment of whistleblowers, and for other purposes.
Vote results
- House, 27 Apr 2026: Passed, 346 Yea, 10 Nay, 0 Present, 73 Not voting. The House’s roll call
- Senate: not yet considered.
- President: Not before the President yet: both chambers must pass it first.
How each member voted
Senate
Not yet considered.
House
Yea (346): Harold Rogers (R-KY-5); Christopher H. Smith (R-NJ-4); Steny H. Hoyer (D-MD-5); Marcy Kaptur (D-OH-9); Frank Pallone, Jr. (D-NJ-6); Rosa L. DeLauro (D-CT-3); Jerrold Nadler (D-NY-12); Ken Calvert (R-CA-41); James E. Clyburn (D-SC-6); Robert C. "Bobby" Scott (D-VA-3); Nydia M. Velázquez (D-NY-7); Bennie G. Thompson (D-MS-2); Frank D. Lucas (R-OK-3); Lloyd Doggett (D-TX-37); Zoe Lofgren (D-CA-18); Diana DeGette (D-CO-1); James P. McGovern (D-MA-2); Brad Sherman (D-CA-32); Gregory W. Meeks (D-NY-5); John B. Larson (D-CT-1); Michael K. Simpson (R-ID-2); Mike Thompson (D-CA-4); Pete Sessions (R-TX-17); Sam Graves (R-MO-6); Rick Larsen (D-WA-2); Betty McCollum (D-MN-4); Joe Wilson (R-SC-2); John R. Carter (R-TX-31); Tom Cole (R-OK-4); Mario Diaz-Balart (R-FL-26); Linda T. Sánchez (D-CA-38); Michael R. Turner (R-OH-10); Darrell Issa (R-CA-48); Emanuel Cleaver (D-MO-5); Jim Costa (D-CA-21); Henry Cuellar (D-TX-28); Virginia Foxx (R-NC-5); Al Green (D-TX-9); Gwen Moore (D-WI-4); Debbie Wasserman Schultz (D-FL-25); Doris O. Matsui (D-CA-7); Gus M. Bilirakis (R-FL-12); Kathy Castor (D-FL-14); Yvette D. Clarke (D-NY-9); Steve Cohen (D-TN-9); Joe Courtney (D-CT-2); Henry C. "Hank" Johnson, Jr. (D-GA-4); Jim Jordan (R-OH-4); Adrian Smith (R-NE-3); Robert E. Latta (R-OH-5); Robert J. Wittman (R-VA-1); André Carson (D-IN-7); Steve Scalise (R-LA-1); Tim Walberg (R-MI-5); Brett Guthrie (R-KY-2); James A. Himes (D-CT-4); Tom McClintock (R-CA-5); Chellie Pingree (D-ME-1); Glenn Thompson (R-PA-15); Paul Tonko (D-NY-20); Mike Quigley (D-IL-5); Judy Chu (D-CA-28); John Garamendi (D-CA-8); Bill Foster (D-IL-11); Eric A. "Rick" Crawford (R-AR-1); Scott DesJarlais (R-TN-4); Charles J. "Chuck" Fleischmann (R-TN-3); Paul A. Gosar (R-AZ-9); H. Morgan Griffith (R-VA-9); Bill Huizenga (R-MI-4); Mike Kelly (R-PA-16); David Schweikert (R-AZ-1); Austin Scott (R-GA-8); Terri A. Sewell (D-AL-7); Steve Womack (R-AR-3); Dina Titus (D-NV-1); Kweisi Mfume (D-MD-7); Mark E. Amodei (R-NV-2); Suzanne Bonamici (D-OR-1); Suzan K. DelBene (D-WA-1); Joyce Beatty (D-OH-3); Ami Bera (D-CA-6); Julia Brownley (D-CA-26); Joaquin Castro (D-TX-20); Lois Frankel (D-FL-22); Richard Hudson (R-NC-9); Jared Huffman (D-CA-2); Hakeem S. Jeffries (D-NY-8); Grace Meng (D-NY-6); Scott Perry (R-PA-10); Mark Pocan (D-WI-2); Raul Ruiz (D-CA-25); Mark Takano (D-CA-39); Juan Vargas (D-CA-52); Marc A. Veasey (D-TX-33); Randy K. Weber, Sr. (R-TX-14); Robin L. Kelly (D-IL-2); Jason Smith (R-MO-8); Katherine M. Clark (D-MA-5); Alma S. Adams (D-NC-12); Donald Norcross (D-NJ-1); Pete Aguilar (D-CA-33); Rick W. Allen (R-GA-12); Brian Babin (R-TX-36); Donald S. Beyer, Jr. (D-VA-8); Brendan F. Boyle (D-PA-2); Ed Case (D-HI-1); Mark DeSaulnier (D-CA-10); Debbie Dingell (D-MI-6); Tom Emmer (R-MN-6); J. French Hill (R-AR-2); Ted Lieu (D-CA-36); John R. Moolenaar (R-MI-2); Dan Newhouse (R-WA-4); Gary J. Palmer (R-AL-6); Norma J. Torres (D-CA-35); Bonnie Watson Coleman (D-NJ-12); Bruce Westerman (R-AR-4); Bradley Scott Schneider (D-IL-10); David G. Valadao (R-CA-22); Trent Kelly (R-MS-1); Warren Davidson (R-OH-8); James Comer (R-KY-1); Dwight Evans (D-PA-3); Jodey C. Arrington (R-TX-19); Don Bacon (R-NE-2); Nanette Diaz Barragán (D-CA-44); Jack Bergman (R-MI-1); Andy Biggs (R-AZ-5); Salud O. Carbajal (D-CA-24); J. Luis Correa (D-CA-46); Adriano Espaillat (D-NY-13); Brian K. Fitzpatrick (R-PA-1); Vicente Gonzalez (D-TX-34); Josh Gottheimer (D-NJ-5); Steven Horsford (D-NV-4); Pramila Jayapal (D-WA-7); Ro Khanna (D-CA-17); Raja Krishnamoorthi (D-IL-8); David Kustoff (R-TN-8); Jimmy Panetta (D-CA-19); John H. Rutherford (R-FL-5); Lloyd Smucker (R-PA-11); Darren Soto (D-FL-9); Troy Balderson (R-OH-12); Joseph D. Morelle (D-NY-25); Mary Gay Scanlon (D-PA-5); Marlin A. Stutzman (R-IN-3); James R. Baird (R-IN-4); Tim Burchett (R-TN-2); Sean Casten (D-IL-6); Ben Cline (R-VA-6); Angie Craig (D-MN-2); Jason Crow (D-CO-6); Sharice Davids (D-KS-3); Madeleine Dean (D-PA-4); Veronica Escobar (D-TX-16); Jesús G. "Chuy" García (D-IL-4); Jared F. Golden (D-ME-2); Lance Gooden (R-TX-5); Michael Guest (R-MS-3); Josh Harder (D-CA-9); Jahana Hayes (D-CT-5); Chrissy Houlahan (D-PA-6); John Joyce (R-PA-13); Susie Lee (D-NV-3); Mike Levin (D-CA-49); Lucy McBath (D-GA-6); Daniel Meuser (R-PA-9); Carol D. Miller (R-WV-1); Joe Neguse (D-CO-2); Alexandria Ocasio-Cortez (D-NY-14); Ilhan Omar (D-MN-5); Chris Pappas (D-NH-1); Ayanna Pressley (D-MA-7); Guy Reschenthaler (R-PA-14); John W. Rose (R-TN-6); Kim Schrier (D-WA-8); Greg Stanton (D-AZ-4); Pete Stauber (R-MN-8); W. Gregory Steube (R-FL-17); Haley M. Stevens (D-MI-11); William R. Timmons IV (R-SC-4); Rashida Tlaib (D-MI-12); Lori Trahan (D-MA-3); Lauren Underwood (D-IL-14); Claudia Tenney (R-NY-24); Gregory F. Murphy (R-NC-3); Cliff Bentz (R-OR-2); Stephanie I. Bice (R-OK-5); Lauren Boebert (R-CO-4); Kat Cammack (R-FL-3); Andrew S. Clyde (R-GA-9); Pat Fallon (R-TX-4); Randy Feenstra (R-IA-4); Cleo Fields (D-LA-6); Michelle Fischbach (R-MN-7); Scott Fitzgerald (R-WI-5); Scott Franklin (R-FL-18); Carlos A. Gimenez (R-FL-28); Diana Harshbarger (R-TN-1); Ashley Hinson (R-IA-2); Ronny Jackson (R-TX-13); Sara Jacobs (D-CA-51); Young Kim (R-CA-40); Teresa Leger Fernandez (D-NM-3); Nancy Mace (R-SC-1); Nicole Malliotakis (R-NY-11); Tracey Mann (R-KS-1); Lisa C. McClain (R-MI-9); Mary E. Miller (R-IL-15); Mariannette Miller-Meeks (R-IA-1); Barry Moore (R-AL-1); Blake D. Moore (R-UT-1); Frank J. Mrvan (D-IN-1); Troy E. Nehls (R-TX-22); Jay Obernolte (R-CA-23); Burgess Owens (R-UT-4); Deborah K. Ross (D-NC-2); Maria Elvira Salazar (R-FL-27); Victoria Spartz (R-IN-5); Beth Van Duyne (R-TX-24); Nikema Williams (D-GA-5); Julia Letlow (R-LA-5); Troy A. Carter (D-LA-2); Melanie A. Stansbury (D-NM-1); Jake Ellzey (R-TX-6); Shontel M. Brown (D-OH-11); Mike Carey (R-OH-15); Mike Flood (R-NE-1); Brad Finstad (R-MN-1); Patrick Ryan (D-NY-18); Rudy Yakym III (R-IN-2); Mark Alford (R-MO-4); Becca Balint (D-VT-AL); Aaron Bean (R-FL-4); Nikki Budzinski (D-IL-13); Greg Casar (D-TX-35); Mike Collins (R-GA-10); Elijah Crane (R-AZ-2); Jasmine Crockett (D-TX-30); Donald G. Davis (D-NC-1); Monica De La Cruz (R-TX-15); Christopher R. Deluzio (D-PA-17); Chuck Edwards (R-NC-11); Mike Ezell (R-MS-4); Valerie P. Foushee (D-NC-4); Maxwell Frost (D-FL-10); Russell Fry (R-SC-7); Marie Gluesenkamp Perez (D-WA-3); Harriet M. Hageman (R-WY-AL); Val T. Hoyle (D-OR-4); Glenn Ivey (D-MD-4); Jonathan L. Jackson (D-IL-1); Sydney Kamlager-Dove (D-CA-37); Jennifer A. Kiggans (R-VA-2); Kevin Kiley (I-CA-3); Nick LaLota (R-NY-1); Greg Landsman (D-OH-1); Nicholas A. Langworthy (R-NY-23); Laurel M. Lee (R-FL-15); Summer L. Lee (D-PA-12); Morgan Luttrell (R-TX-8); Seth Magaziner (D-RI-2); Richard McCormick (R-GA-7); Morgan McGarvey (D-KY-3); Robert Menendez (D-NJ-8); Cory Mills (R-FL-7); Jared Moskowitz (D-FL-23); Kevin Mullin (D-CA-15); Delia C. Ramirez (D-IL-3); Andrea Salinas (D-OR-6); Dale W. Strong (R-AL-5); Emilia Strong Sykes (D-OH-13); Shri Thanedar (D-MI-13); Jill N. Tokuda (D-HI-2); Gabe Vasquez (D-NM-2); Jennifer L. McClellan (D-VA-4); Gabe Amo (D-RI-1); Celeste Maloy (R-UT-2); Timothy M. Kennedy (D-NY-26); Vince Fong (R-CA-20); Michael A. Rulli (R-OH-6); LaMonica McIver (D-NJ-10); Tony Wied (R-WI-8); Yassamin Ansari (D-AZ-3); Tom Barrett (R-MI-7); Wesley Bell (D-MO-1); Sheri Biggs (R-SC-3); Robert P. Bresnahan, Jr. (R-PA-8); Janelle S. Bynum (D-OR-5); Herbert C. Conaway, Jr. (D-NJ-3); Jeff Crank (R-CO-5); Maxine Dexter (D-OR-3); Troy Downing (R-MT-2); Sarah Elfreth (D-MD-3); Gabe Evans (R-CO-8); Julie Fedorchak (R-ND-AL); Shomari Figures (D-AL-2); Laura Friedman (D-CA-30); Brandon Gill (R-TX-26); Laura Gillen (D-NY-4); Craig A. Goldman (R-TX-12); Maggie Goodlander (D-NH-2); Abraham J. Hamadeh (R-AZ-8); Mike Haridopolos (R-FL-8); Pat Harrigan (R-NC-10); Mark Harris (R-NC-8); Jeff Hurd (R-CO-3); Brian Jack (R-GA-3); Julie Johnson (D-TX-32); Mike Kennedy (R-UT-3); Brad Knott (R-NC-13); George Latimer (D-NY-16); Ryan Mackenzie (R-PA-7); John W. Mannion (D-NY-22); April McClain Delaney (D-MD-6); Kristen McDonald Rivet (D-MI-8); Addison P. McDowell (R-NC-6); John J. McGuire III (R-VA-5); Mark B. Messmer (R-IN-8); Dave Min (D-CA-47); Riley M. Moore (R-WV-2); Tim Moore (R-NC-14); Kelly Morrison (D-MN-3); Johnny Olszewski, Jr. (D-MD-2); Robert F. Onder, Jr. (R-MO-3); Nellie Pou (D-NJ-9); Emily Randall (D-WA-6); Josh Riley (D-NY-19); Luz M. Rivas (D-CA-29); Derek Schmidt (R-KS-2); Jefferson Shreve (R-IN-6); Lateefah Simon (D-CA-12); Suhas Subramanyam (D-VA-10); David J. Taylor (R-OH-2); Derek Tran (D-CA-45); Eugene Simon Vindman (D-VA-7); George Whitesides (D-CA-27); Jimmy Patronis (R-FL-1); James R. Walkinshaw (D-VA-11); Adelita S. Grijalva (D-AZ-7); Matt Van Epps (R-TN-7); Christian D. Menefee (D-TX-18); Clay Fuller (R-GA-14); Analilia Mejia (D-NJ-11).
Nay (10): Andy Harris (R-MD-1); Thomas Massie (R-KY-4); Clay Higgins (R-LA-3); Ralph Norman (R-SC-5); Lizzie Fletcher (D-TX-7); Chip Roy (R-TX-21); Josh Brecheen (R-OK-2); Eric Burlison (R-MO-7); Keith Self (R-TX-3); Randy Fine (R-FL-6).
Not voting (73): Nancy Pelosi (D-CA-11); Richard E. Neal (D-MA-1); Maxine Waters (D-CA-43); Sanford D. Bishop, Jr. (D-GA-2); Robert B. Aderholt (R-AL-4); Danny K. Davis (D-IL-7); Adam Smith (D-WA-9); Janice D. Schakowsky (D-IL-9); Stephen F. Lynch (D-MA-8); Mike Rogers (R-AL-3); Michael T. McCaul (R-TX-10); Vern Buchanan (R-FL-16); William R. Keating (D-MA-9); Daniel Webster (R-FL-11); Frederica S. Wilson (D-FL-24); Andy Barr (R-KY-6); David P. Joyce (R-OH-14); Scott H. Peters (D-CA-50); Ann Wagner (R-MO-2); Roger Williams (R-TX-25); Mike Bost (R-IL-12); Earl L. "Buddy" Carter (R-GA-1); Glenn Grothman (R-WI-6); Barry Loudermilk (R-GA-11); Seth Moulton (D-MA-6); David Rouzer (R-NC-7); Elise M. Stefanik (R-NY-21); Darin LaHood (R-IL-16); Neal P. Dunn (R-FL-2); Brian J. Mast (R-FL-21); Jamie Raskin (D-MD-8); Ron Estes (R-KS-4); Jimmy Gomez (D-CA-34); Thomas R. Suozzi (D-NY-3); Michael Cloud (R-TX-27); Kevin Hern (R-OK-1); Dan Crenshaw (R-TX-2); Russ Fulcher (R-ID-1); Sylvia R. Garcia (D-TX-29); Dusty Johnson (R-SD-AL); Bryan Steil (R-WI-1); Jefferson Van Drew (R-NJ-2); Thomas P. Tiffany (R-WI-7); Ryan K. Zinke (R-MT-1); Jake Auchincloss (D-MA-4); Byron Donalds (R-FL-19); Andrew R. Garbarino (R-NY-2); August Pfluger (R-TX-11); Marilyn Strickland (D-WA-10); Ritchie Torres (D-NY-15); Juan Ciscomani (R-AZ-6); Gilbert Ray Cisneros, Jr. (D-CA-31); Robert Garcia (D-CA-42); Daniel S. Goldman (D-NY-10); Erin Houchin (R-IN-9); Wesley Hunt (R-TX-38); John James (R-MI-10); Thomas H. Kean, Jr. (R-NJ-7); Michael Lawler (R-NY-17); Anna Paulina Luna (R-FL-13); Max L. Miller (R-OH-7); Nathaniel Moran (R-TX-1); Zachary Nunn (R-IA-3); Andrew Ogles (R-TN-5); Brittany Pettersen (D-CO-7); Hillary J. Scholten (D-MI-3); Eric Sorensen (D-IL-17); Derrick Van Orden (R-WI-3); Michael Baumgartner (R-WA-5); Nicholas J. Begich III (R-AK-AL); Adam Gray (D-CA-13); Sam T. Liccardo (D-CA-16); Sarah McBride (D-DE-AL).
Speaker, not listed (1): Mike Johnson (R-LA-4).
Not in office (15): James Gallagher (R-CA-1); Everton Blair Jr. (D-GA-13); Aisha Wahab (D-CA-14); David Scott (D-GA-13); Raúl M. Grijalva (D-AZ-7); Gerald E. Connolly (D-VA-11); Eric Swalwell (D-CA-14); Doug LaMalfa (R-CA-1); Mikie Sherrill (D-NJ-11); Mark E. Green (R-TN-7); Michael Waltz (R-FL-6); Tony Gonzales (R-TX-23); Marjorie Taylor Greene (R-GA-14); Sheila Cherfilus-McCormick (D-FL-20); Sylvester Turner (D-TX-18).
Summary
Main subject: 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. Sec. 2, Sec. 3, Sec. 4, Sec. 5, Sec. 6
Its 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.
Unexpected Items: 0 provisions
What it does
- Sec. 2: 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.
- Sec. 3: 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.
- Sec. 4: 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.
- Sec. 5: 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.
- Sec. 5: Stops interest from accruing after the date the Secretary gives the individual notice of a preliminary award recommendation.
- Sec. 6: 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.
Written automatically from the official text by Claude Sonnet 5.5, an AI model. Written 3 Oct 2026 and published after the automatic checks, without a person reading it first. Every line names the section it came from.