H.R. 997: National Taxpayer Advocate Enhancement Act of 2025

Bill · 119th Congress (2025–2026). Passed, 28 Sep 2026. Introduced 5 Feb 2025.

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.

Vote results

How each member voted

White House

Awaiting the President’s action (1): Donald Trump (R, President).

Not in office (1): Joseph Biden (D, President).

Senate

Agreed to by unanimous consent: the record lists no member’s position.

House

Yea (385): Harold Rogers (R-KY-5); Christopher H. Smith (R-NJ-4); Steny H. Hoyer (D-MD-5); Marcy Kaptur (D-OH-9); Nancy Pelosi (D-CA-11); Frank Pallone, Jr. (D-NJ-6); Rosa L. DeLauro (D-CT-3); Maxine Waters (D-CA-43); Jerrold Nadler (D-NY-12); Sanford D. Bishop, Jr. (D-GA-2); Ken Calvert (R-CA-41); James E. Clyburn (D-SC-6); Robert C. "Bobby" Scott (D-VA-3); Frank D. Lucas (R-OK-3); Lloyd Doggett (D-TX-37); Zoe Lofgren (D-CA-18); Robert B. Aderholt (R-AL-4); Danny K. Davis (D-IL-7); Diana DeGette (D-CO-1); James P. McGovern (D-MA-2); Brad Sherman (D-CA-32); Adam Smith (D-WA-9); Gregory W. Meeks (D-NY-5); John B. Larson (D-CT-1); Janice D. Schakowsky (D-IL-9); Michael K. Simpson (R-ID-2); Mike Thompson (D-CA-4); Pete Sessions (R-TX-17); 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); Mike Rogers (R-AL-3); Linda T. Sánchez (D-CA-38); 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); Michael T. McCaul (R-TX-10); Gwen Moore (D-WI-4); Debbie Wasserman Schultz (D-FL-25); Doris O. Matsui (D-CA-7); Gus M. Bilirakis (R-FL-12); Vern Buchanan (R-FL-16); 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); 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); 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); Andy Harris (R-MD-1); Bill Huizenga (R-MI-4); William R. Keating (D-MA-9); Mike Kelly (R-PA-16); David Schweikert (R-AZ-1); Austin Scott (R-GA-8); Terri A. Sewell (D-AL-7); Frederica S. Wilson (D-FL-24); Steve Womack (R-AR-3); Dina Titus (D-NV-1); Mark E. Amodei (R-NV-2); Suzanne Bonamici (D-OR-1); Suzan K. DelBene (D-WA-1); Thomas Massie (R-KY-4); Andy Barr (R-KY-6); 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); David P. Joyce (R-OH-14); Scott Perry (R-PA-10); Scott H. Peters (D-CA-50); Mark Pocan (D-WI-2); Juan Vargas (D-CA-52); Marc A. Veasey (D-TX-33); Ann Wagner (R-MO-2); Randy K. Weber, Sr. (R-TX-14); Roger Williams (R-TX-25); 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); Earl L. "Buddy" Carter (R-GA-1); Ed Case (D-HI-1); Mark DeSaulnier (D-CA-10); Tom Emmer (R-MN-6); Glenn Grothman (R-WI-6); J. French Hill (R-AR-2); John R. Moolenaar (R-MI-2); Seth Moulton (D-MA-6); Gary J. Palmer (R-AL-6); David Rouzer (R-NC-7); 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); Darin LaHood (R-IL-16); 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); J. Luis Correa (D-CA-46); Neal P. Dunn (R-FL-2); Adriano Espaillat (D-NY-13); Brian K. Fitzpatrick (R-PA-1); Vicente Gonzalez (D-TX-34); Josh Gottheimer (D-NJ-5); Clay Higgins (R-LA-3); 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); Brian J. Mast (R-FL-21); Jimmy Panetta (D-CA-19); Jamie Raskin (D-MD-8); John H. Rutherford (R-FL-5); Lloyd Smucker (R-PA-11); Darren Soto (D-FL-9); Ron Estes (R-KS-4); Ralph Norman (R-SC-5); Jimmy Gomez (D-CA-34); Thomas R. Suozzi (D-NY-3); Michael Cloud (R-TX-27); Troy Balderson (R-OH-12); Kevin Hern (R-OK-1); 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); Lizzie Fletcher (D-TX-7); Russ Fulcher (R-ID-1); Sylvia R. Garcia (D-TX-29); 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); Chrissy Houlahan (D-PA-6); Dusty Johnson (R-SD-AL); 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); Chip Roy (R-TX-21); Kim Schrier (D-WA-8); Greg Stanton (D-AZ-4); Pete Stauber (R-MN-8); Bryan Steil (R-WI-1); 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); Jefferson Van Drew (R-NJ-2); Claudia Tenney (R-NY-24); Gregory F. Murphy (R-NC-3); Ryan K. Zinke (R-MT-1); Jake Auchincloss (D-MA-4); 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); Byron Donalds (R-FL-19); Pat Fallon (R-TX-4); Randy Feenstra (R-IA-4); Cleo Fields (D-LA-6); Michelle Fischbach (R-MN-7); Scott Franklin (R-FL-18); Andrew R. Garbarino (R-NY-2); 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); Teresa Leger Fernandez (D-NM-3); Nicole Malliotakis (R-NY-11); Tracey Mann (R-KS-1); Lisa C. McClain (R-MI-9); Mary E. Miller (R-IL-15); Barry Moore (R-AL-1); Blake D. Moore (R-UT-1); Frank J. Mrvan (D-IN-1); 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); Marilyn Strickland (D-WA-10); Ritchie Torres (D-NY-15); 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); Josh Brecheen (R-OK-2); Nikki Budzinski (D-IL-13); Eric Burlison (R-MO-7); Greg Casar (D-TX-35); Juan Ciscomani (R-AZ-6); Gilbert Ray Cisneros, Jr. (D-CA-31); 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); 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); Daniel S. Goldman (D-NY-10); Harriet M. Hageman (R-WY-AL); Erin Houchin (R-IN-9); Val T. Hoyle (D-OR-4); Glenn Ivey (D-MD-4); Jonathan L. Jackson (D-IL-1); John James (R-MI-10); Sydney Kamlager-Dove (D-CA-37); Thomas H. Kean, Jr. (R-NJ-7); 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); Michael Lawler (R-NY-17); Laurel M. Lee (R-FL-15); Summer L. Lee (D-PA-12); Anna Paulina Luna (R-FL-13); 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); Max L. Miller (R-OH-7); Cory Mills (R-FL-7); Nathaniel Moran (R-TX-1); Jared Moskowitz (D-FL-23); Kevin Mullin (D-CA-15); Andrew Ogles (R-TN-5); Brittany Pettersen (D-CO-7); Hillary J. Scholten (D-MI-3); Keith Self (R-TX-3); Eric Sorensen (D-IL-17); Emilia Strong Sykes (D-OH-13); Shri Thanedar (D-MI-13); Jill N. Tokuda (D-HI-2); Derrick Van Orden (R-WI-3); 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); Michael A. Rulli (R-OH-6); LaMonica McIver (D-NJ-10); Tony Wied (R-WI-8); Yassamin Ansari (D-AZ-3); Michael Baumgartner (R-WA-5); Nicholas J. Begich III (R-AK-AL); 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); Adam Gray (D-CA-13); 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); Sam T. Liccardo (D-CA-16); Ryan Mackenzie (R-PA-7); John W. Mannion (D-NY-22); Sarah McBride (D-DE-AL); 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); 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); David Scott (D-GA-13); Eric Swalwell (D-CA-14); Mark E. Green (R-TN-7); Tony Gonzales (R-TX-23); Sheila Cherfilus-McCormick (D-FL-20).

Not voting (45): Richard E. Neal (D-MA-1); Nydia M. Velázquez (D-NY-7); Bennie G. Thompson (D-MS-2); Sam Graves (R-MO-6); Stephen F. Lynch (D-MA-8); Michael R. Turner (R-OH-10); James A. Himes (D-CT-4); Tom McClintock (R-CA-5); John Garamendi (D-CA-8); Daniel Webster (R-FL-11); Kweisi Mfume (D-MD-7); Grace Meng (D-NY-6); Raul Ruiz (D-CA-25); Mark Takano (D-CA-39); Mike Bost (R-IL-12); Debbie Dingell (D-MI-6); Ted Lieu (D-CA-36); Barry Loudermilk (R-GA-11); Dan Newhouse (R-WA-4); Elise M. Stefanik (R-NY-21); Salud O. Carbajal (D-CA-24); Dan Crenshaw (R-TX-2); Jahana Hayes (D-CT-5); Thomas P. Tiffany (R-WI-7); Scott Fitzgerald (R-WI-5); Young Kim (R-CA-40); Nancy Mace (R-SC-1); Mariannette Miller-Meeks (R-IA-1); Troy E. Nehls (R-TX-22); August Pfluger (R-TX-11); Chuck Edwards (R-NC-11); Robert Garcia (D-CA-42); Wesley Hunt (R-TX-38); Zachary Nunn (R-IA-3); Delia C. Ramirez (D-IL-3); Andrea Salinas (D-OR-6); Dale W. Strong (R-AL-5); Vince Fong (R-CA-20); Tom Barrett (R-MI-7); Wesley Bell (D-MO-1); Robert F. Onder, Jr. (R-MO-3); Gerald E. Connolly (D-VA-11); Doug LaMalfa (R-CA-1); Mikie Sherrill (D-NJ-11); Marjorie Taylor Greene (R-GA-14).

Speaker, not listed (1): Mike Johnson (R-LA-4).

Not in office (14): Randy Fine (R-FL-6); 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); James Gallagher (R-CA-1); Everton Blair Jr. (D-GA-13); Aisha Wahab (D-CA-14); Raúl M. Grijalva (D-AZ-7); Michael Waltz (R-FL-6); Sylvester Turner (D-TX-18).

Summary

Main subject: 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. Sec. 2

Its core areas: National Taxpayer Advocate authority to appoint counsel; Employees covered by the Office of the Taxpayer Advocate provision.

Unexpected Items: 0 provisions

What it does

Written automatically from the official text by Claude Sonnet 5.5, an AI model. Written 9 Oct 2026 and published after the automatic checks, without a person reading it first. Every line names the section it came from.

Sources