Taxpayer Advocate Participation Act

Sponsored byRep. Steube, W. Gregory [R-FL-17]FL· Introduced 29 June 2026

Open on Congress.gov

Cosponsors

Actions

Amendments

Committees

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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.

16 September 2026·5 days ago

Summary

Introduced in House · Updated 24 July 2026

Taxpayer Advocate Participation Act

This bill authorizes the National Taxpayer Advocate to appear as amicus curiae and submit amicus briefs in a U.S. court in cases involving federal tax law.

Further, the bill requires federal courts to permit such appearances. (An amicus curiae is a person or group that is not a party in a court case but has an interest in the case and may be permitted to submit a brief, known as an amicus brief, to the court in relation to the case.) Under the bill, the National Taxpayer Advocate may present the views of the National Taxpayer Advocate in such a case only with respect to an issue which may broadly affect certain rights of taxpayers.

As background, the National Taxpayer Advocate leads the Taxpayer Advocate Service, which is an independent organization within the Internal Revenue Service (IRS) responsible for helping taxpayers resolve problems with the IRS. The National Taxpayer Advocate is also responsible for proposing administrative and legislative changes to mitigate such problems. Under current law, the National Taxpayer Advocate is not authorized to appear as amicus curiae or submit amicus briefs in cases involving federal tax law.

Timeline

15 actions

Received in the Senate and Read twice and referred to the Committee on Finance.
16 September 2026 · IntroReferral
DEBATE - The House proceeded with forty minutes of debate on H.R. 9498.
15 September 2026 · Floor
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
15 September 2026 · Floor
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
15 September 2026 · Floor
Considered under suspension of the rules.
15 September 2026 · Floor
Motion to reconsider laid on the table Agreed to without objection.
15 September 2026 · Floor
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
15 September 2026 · Floor
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
15 September 2026 · Floor
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-799.
8 September 2026 · Committee
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-799.
8 September 2026 · Committee
Placed on the Union Calendar, Calendar No. 699.
8 September 2026 · Calendars
Placed on the Union Calendar, Calendar No. 699.
8 September 2026 · Calendars
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-799.
8 September 2026 · Committee
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-799.
8 September 2026 · Committee
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-799.
8 September 2026 · Committee
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 39 - 0.
1 July 2026 · Committee
Committee Consideration and Mark-up Session Held
1 July 2026 · Committee
Committee Consideration and Mark-up Session Held
1 July 2026 · Committee
Committee Consideration and Mark-up Session Held
1 July 2026 · Committee
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 39 - 0.
1 July 2026 · Committee

Sponsorship

1 cosponsors

Sponsor

Rep. Steube, W. Gregory [R-FL-17]FL

Cosponsors

Democrat1100%

Democrat:Rep. DelBene, Suzan K. [D-WA-1]WA

Classification

Policy area

Taxation

Committees

Ways and Means Committee
House · Standing
- Referred To29 Jun 2026
- Markup By1 Jul 2026

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