HR 997
Passed a chamber
Allows the National Taxpayer Advocate to appoint counsel in the Office of the Taxpayer Advocate who report directly to the National Taxpayer Advocate.
Official title: National Taxpayer Advocate Enhancement Act of 2025
Timeline each lane is a chamber; dates pull from congress.gov actions
House
Introduced
05-FEB-2025
Referred
05-FEB-2025
Approved by committee
12-FEB-2025
Reported
27-MAR-2025
On the calendar
27-MAR-2025
Passed
31-MAR-2025
Senate
Received
01-APR-2025
Passed
28-SEP-2026
- Amends the Internal Revenue Code to add a subclause letting the National Taxpayer Advocate, or a delegate, appoint counsel in the Office of the Taxpayer Advocate who report directly to that office
- Makes a conforming change so the existing reference to local taxpayer advocate offices is replaced with a reference to the Office of the Taxpayer Advocate
- Applies the amendments as if they had been included in the Internal Revenue Service Restructuring and Reform Act of 1998, effective from that act's enactment
Covers an older version. The newest CRS summary describes the bill as of "Introduced in House" (05-FEB-2025); the text has changed since (Engrossed in House, 31-MAR-2025).
CRS is the Library of Congress's nonpartisan research office. Read it on congress.gov- Ways and Means Committee (House)
- Finance Committee (Senate)
Taxation
■ 1 D
1 Democrat