H.R. 7959

119th Congress

In Committee

IRS Whistleblower Program Improvement Act

Sponsored byRepublican:Rep. Kelly, Mike [R-PA-16]PA· Introduced 17 March 2026
Open on Congress.gov

5

Cosponsors

17

Actions

0

Amendments

2

Committees

—

Since introduced

Introduced
Committee
Passed Chamber
Passed Both
Enacted
Step 1 of 0
Latest action

Received in the Senate and Read twice and referred to the Committee on Finance.

28 April 2026·2 months ago

Summary

Introduced in House · Updated 22 April 2026

IRS Whistleblower Program Improvement Act

This bill modifies provisions of the Internal Revenue Code relating to whistleblower awards and protections.

Specifically, the bill

  • 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,
  • 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),
  • 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
  • requires payment of interest on mandatory whistleblower awards if the IRS fails to provide timely notice to a whistleblower of an award recommendation.

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.)

Timeline

17 actions

  1. Received in the Senate and Read twice and referred to the Committee on Finance.

    28 April 2026 · IntroReferral

  2. On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 346 - 10 (Roll no. 138). (text: CR H3104)

    27 April 2026 · Floor

  3. Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 346 - 10 (Roll no. 138). (text: CR H3104)

    27 April 2026 · Floor

  4. Motion to reconsider laid on the table Agreed to without objection.

    27 April 2026 · Floor

  5. At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.

    27 April 2026 · Floor

  6. Considered under suspension of the rules. (consideration: CR H3104-3106)

    27 April 2026 · Floor

  7. DEBATE - The House proceeded with forty minutes of debate on H.R. 7959.

    27 April 2026 · Floor

  8. Considered as unfinished business. (consideration: CR H3117-3118)

    27 April 2026 · Floor

  9. Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

    27 April 2026 · Floor

  10. Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-606.

    9 April 2026 · Committee

  11. Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-606.

    9 April 2026 · Committee

  12. Placed on the Union Calendar, Calendar No. 526.

    9 April 2026 · Calendars

  13. Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.

    25 March 2026 · Committee

  14. Committee Consideration and Mark-up Session Held

    25 March 2026 · Committee

  15. Referred to the House Committee on Ways and Means.

    17 March 2026 · IntroReferral

  16. Introduced in House

    17 March 2026 · IntroReferral

  17. Introduced in House

    17 March 2026 · IntroReferral

Sponsorship

5 cosponsors

Sponsor

Republican:Rep. Kelly, Mike [R-PA-16]PA

Cosponsors

  • Democrat120%
  • Republican480%

Classification

Policy area

Taxation

Legislative subjects

Administrative remediesCongressional oversightDepartment of the TreasuryExecutive agency funding and structureGovernment studies and investigationsInterest, dividends, interest ratesInternal Revenue Service (IRS)Judicial review and appealsLegal fees and court costsRight of privacySpecialized courtsTax administration and collection, taxpayers

Committees

2

  • Ways and Means Committee

    House · Standing

    • Referred To17 Mar 2026
    • Markup By25 Mar 2026
    • Reported By9 Apr 2026

  • Finance Committee

    Senate · Standing

    • Referred To28 Apr 2026

Reports

Cosponsor momentum

Cumulative over time

Cosponsors grew from 1 on 17 March 2026 to 5 on 24 March 2026.

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