[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"current-user-roles":3,"user-subscription":3,"bill:119-hr-7959":4},null,{"bill":5,"indexable":179,"summaries":180,"cosponsors":186,"cosponsorSlugs":212,"actions":218,"amendments":334,"amendmentSponsorSlugs":335,"linkages":336,"sponsorSlug":337},{"statusDate":6,"sponsor":7,"cboCostEstimates":15,"originChamber":16,"congress":17,"isByRequest":18,"title":19,"createdAt":20,"cosponsorCount":21,"onBehalfOfSponsor":3,"adminOverride":3,"amendmentCount":22,"actionCount":23,"popularTitle":3,"laws":3,"billType":24,"introducedDate":25,"congressGovUrl":26,"constitutionalAuthority":27,"policyArea":28,"deletedAt":3,"latestAction":29,"billNumber":31,"cosponsorCountIncludingWithdrawn":21,"status":32,"keyMilestoneCount":21,"subjects":33,"policyAreaLower":46,"committeeReports":47,"committees":51,"committeeCodes":75,"updateDate":76,"shortTitle":19,"officialTitle":77,"updatedAt":78,"searchTokens":79},"2026-04-28",{"firstName":8,"lastName":9,"district":10,"fullName":11,"state":12,"party":13,"bioguideId":14},"Mike","Kelly","16","Rep. Kelly, Mike [R-PA-16]","PA","R","K000376",[],"House",119,false,"IRS Whistleblower Program Improvement Act","2026-05-14T03:11:32.730Z",5,0,17,"hr","2026-03-17","https:\u002F\u002Fwww.congress.gov\u002Fbill\u002F119th-congress\u002Fhouse-bill\u002F7959","\u003Cpre>\n[Congressional Record Volume 172, Number 48 (Tuesday, March 17, 2026)]\n[House]\nFrom the Congressional Record Online through the Government Publishing Office [\u003Ca href=\"https:\u002F\u002Fwww.gpo.gov\">www.gpo.gov\u003C\u002Fa>]\nBy Mr. KELLY of Pennsylvania:\nH.R. 7959.\nCongress has the power to enact this legislation pursuant\nto the following:\nSixteenth Amendment provides Congress with the power to\n``lay and collect taxes on incomes.''\n[Page H2551]\n\u003C\u002Fpre>","Taxation",{"date":6,"text":30},"Received in the Senate and Read twice and referred to the Committee on Finance.",7959,"in_committee",[34,35,36,37,38,39,40,41,42,43,44,45],"Administrative remedies","Congressional oversight","Department of the Treasury","Executive agency funding and structure","Government studies and investigations","Interest, dividends, interest rates","Internal Revenue Service (IRS)","Judicial review and appeals","Legal fees and court costs","Right of privacy","Specialized courts","Tax administration and collection, taxpayers","taxation",[48],{"citation":49,"url":50},"H. Rept. 119-606","https:\u002F\u002Fwww.congress.gov\u002Fcongressional-report\u002F119th-congress\u002Fhouse-report\u002F606",[52,67],{"name":53,"systemCode":54,"chamber":16,"activities":55,"subcommittees":65,"type":66},"Ways and Means Committee","hswm00",[56,59,62],{"name":57,"date":58},"Referred To","2026-03-17T14:01:45Z",{"name":60,"date":61},"Markup By","2026-03-25T15:08:00Z",{"name":63,"date":64},"Reported By","2026-04-09T16:09:35Z",[],"Standing",{"name":68,"systemCode":69,"chamber":70,"activities":71,"subcommittees":74,"type":66},"Finance Committee","ssfi00","Senate",[72],{"name":57,"date":73},"2026-04-28T21:20:45Z",[],[54,69],"2026-07-17T23:41:12Z","To amend the Internal Revenue Code of 1986 to make improvements with respect to the treatment of whistleblowers, and for other purposes.","2026-07-23T14:31:57.643Z",[80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,10],"irs","whistleblower","wh","whi","whis","whist","whistl","whistle","whistleb","whistlebl","whistleblo","whistleblow","whistleblowe","program","pr","pro","prog","progr","progra","improvement","im","imp","impr","impro","improv","improve","improvem","improveme","improvemen","act","to","amend","am","ame","amen","the","internal","in","int","inte","inter","intern","interna","revenue","re","rev","reve","reven","revenu","code","co","cod","of","1986","19","198","make","ma","mak","improvements","with","wi","wit","respect","res","resp","respe","respec","treatment","tr","tre","trea","treat","treatm","treatme","treatmen","whistleblowers","and","for","other","ot","oth","othe","purposes","pu","pur","purp","purpo","purpos","purpose","rep","kelly","ke","kel","kell","mike","mi","mik","pa",true,[181],{"versionCode":182,"actionDate":25,"actionDesc":183,"text":184,"updateDate":185},"00","Introduced in House","\u003Cp>\u003Cstrong>IRS Whistleblower Program Improvement Act\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>This bill modifies provisions of the Internal Revenue Code relating to whistleblower awards and protections.\u003C\u002Fp>\u003Cp>Specifically, the bill\u003C\u002Fp>\u003Cul>\u003Cli>revises the standard for review of whistleblower awards in the Tax Court to require a\u003Cem> de novo\u003C\u002Fem> 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,\u003C\u002Fli>\u003Cli>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),\u003C\u002Fli>\u003Cli>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\u003C\u002Fli>\u003Cli>requires payment of interest on mandatory whistleblower awards if the IRS fails to provide timely notice to a whistleblower of an award recommendation.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>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.)\u003C\u002Fp>","2026-04-22T15:51:10Z",[187,193,197,202,206],{"bioguideId":188,"fullName":189,"party":13,"state":190,"district":191,"sponsorshipDate":192,"isOriginalCosponsor":18,"withdrawn":18,"sponsorshipWithdrawnDate":3},"S001172","Rep. Smith, Adrian [R-NE-3]","NE","3","2026-03-24",{"bioguideId":194,"fullName":195,"party":13,"state":196,"district":10,"sponsorshipDate":192,"isOriginalCosponsor":18,"withdrawn":18,"sponsorshipWithdrawnDate":3},"B001260","Rep. Buchanan, Vern [R-FL-16]","FL",{"bioguideId":198,"fullName":199,"party":13,"state":200,"district":201,"sponsorshipDate":192,"isOriginalCosponsor":18,"withdrawn":18,"sponsorshipWithdrawnDate":3},"M001224","Rep. Moran, Nathaniel [R-TX-1]","TX","1",{"bioguideId":203,"fullName":204,"party":13,"state":205,"district":201,"sponsorshipDate":192,"isOriginalCosponsor":18,"withdrawn":18,"sponsorshipWithdrawnDate":3},"M001205","Rep. Miller, Carol D. [R-WV-1]","WV",{"bioguideId":207,"fullName":208,"party":209,"state":210,"district":211,"sponsorshipDate":25,"isOriginalCosponsor":179,"withdrawn":18,"sponsorshipWithdrawnDate":3},"T000460","Rep. Thompson, Mike [D-CA-4]","D","CA","4",{"S001172":213,"B001260":214,"M001224":215,"M001205":216,"T000460":217},"adrian-smith","vern-buchanan","nathaniel-moran","carol-d-miller","mike-thompson",[219,224,238,247,253,258,264,270,275,281,290,296,303,312,319,326,330],{"actionDate":6,"actionDateTime":3,"text":30,"type":220,"actionCode":3,"sourceSystem":221,"committees":222,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":22,"isKeyMilestone":18},"IntroReferral",{"name":70},[223],{"name":68,"systemCode":69},{"actionDate":225,"actionDateTime":226,"text":227,"type":228,"actionCode":229,"sourceSystem":230,"committees":3,"recordedVotes":233,"calendarNumber":3,"sequenceIndex":231,"isKeyMilestone":179},"2026-04-27","2026-04-27T19:01:36","On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2\u002F3 required): 346 - 10 (Roll no. 138). (text: CR H3104)","Floor","H37300",{"code":231,"name":232},2,"House floor actions",[234],{"rollNumber":235,"url":236,"chamber":16,"date":237,"sessionNumber":231},138,"https:\u002F\u002Fclerk.house.gov\u002Fevs\u002F2026\u002Froll138.xml","2026-04-27T23:01:36Z",{"actionDate":225,"actionDateTime":226,"text":239,"type":228,"actionCode":240,"sourceSystem":241,"committees":3,"recordedVotes":244,"calendarNumber":3,"sequenceIndex":246,"isKeyMilestone":179},"Passed\u002Fagreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2\u002F3 required): 346 - 10 (Roll no. 138). (text: CR H3104)","8000",{"code":242,"name":243},9,"Library of Congress",[245],{"rollNumber":235,"url":236,"chamber":16,"date":237,"sessionNumber":231},3,{"actionDate":225,"actionDateTime":248,"text":249,"type":228,"actionCode":250,"sourceSystem":251,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":252,"isKeyMilestone":179},"2026-04-27T19:01:37","Motion to reconsider laid on the table Agreed to without objection.","H38310",{"code":231,"name":232},1,{"actionDate":225,"actionDateTime":254,"text":255,"type":228,"actionCode":256,"sourceSystem":257,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":21,"isKeyMilestone":18},"2026-04-27T15:45:20","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.","H37220",{"code":231,"name":232},{"actionDate":225,"actionDateTime":259,"text":260,"type":228,"actionCode":261,"sourceSystem":262,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":263,"isKeyMilestone":18},"2026-04-27T15:32:49","Considered under suspension of the rules. (consideration: CR H3104-3106)","H30000",{"code":231,"name":232},7,{"actionDate":225,"actionDateTime":265,"text":266,"type":228,"actionCode":267,"sourceSystem":268,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":269,"isKeyMilestone":18},"2026-04-27T15:32:50","DEBATE - The House proceeded with forty minutes of debate on H.R. 7959.","H8D000",{"code":231,"name":232},6,{"actionDate":225,"actionDateTime":271,"text":272,"type":228,"actionCode":261,"sourceSystem":273,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":274,"isKeyMilestone":18},"2026-04-27T18:30:50","Considered as unfinished business. (consideration: CR H3117-3118)",{"code":231,"name":232},4,{"actionDate":225,"actionDateTime":276,"text":277,"type":228,"actionCode":278,"sourceSystem":279,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":280,"isKeyMilestone":18},"2026-04-27T15:32:33","Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.","H30300",{"code":231,"name":232},8,{"actionDate":282,"actionDateTime":3,"text":283,"type":284,"actionCode":285,"sourceSystem":286,"committees":287,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":289,"isKeyMilestone":18},"2026-04-09","Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-606.","Committee","H12200",{"code":231,"name":232},[288],{"name":53,"systemCode":54},10,{"actionDate":282,"actionDateTime":3,"text":283,"type":284,"actionCode":291,"sourceSystem":292,"committees":293,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":295,"isKeyMilestone":18},"5000",{"code":242,"name":243},[294],{"name":53,"systemCode":54},11,{"actionDate":282,"actionDateTime":3,"text":297,"type":298,"actionCode":299,"sourceSystem":300,"committees":3,"recordedVotes":3,"calendarNumber":301,"sequenceIndex":242,"isKeyMilestone":18},"Placed on the Union Calendar, Calendar No. 526.","Calendars","H12410",{"code":231,"name":232},{"calendar":302},"U00526",{"actionDate":304,"actionDateTime":3,"text":305,"type":284,"actionCode":306,"sourceSystem":307,"committees":309,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":311,"isKeyMilestone":18},"2026-03-25","Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.","H19000",{"code":252,"name":308},"House committee actions",[310],{"name":53,"systemCode":54},12,{"actionDate":304,"actionDateTime":3,"text":313,"type":284,"actionCode":314,"sourceSystem":315,"committees":316,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":318,"isKeyMilestone":18},"Committee Consideration and Mark-up Session Held","H15001",{"code":252,"name":308},[317],{"name":53,"systemCode":54},13,{"actionDate":25,"actionDateTime":3,"text":320,"type":220,"actionCode":321,"sourceSystem":322,"committees":323,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":325,"isKeyMilestone":18},"Referred to the House Committee on Ways and Means.","H11100",{"code":231,"name":232},[324],{"name":53,"systemCode":54},14,{"actionDate":25,"actionDateTime":3,"text":183,"type":220,"actionCode":327,"sourceSystem":328,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":329,"isKeyMilestone":179},"Intro-H",{"code":242,"name":243},15,{"actionDate":25,"actionDateTime":3,"text":183,"type":220,"actionCode":331,"sourceSystem":332,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":333,"isKeyMilestone":179},"1000",{"code":242,"name":243},16,[],{},[],"mike-kelly"]