119-hr-997119th Congress

National Taxpayer Advocate Enhancement Act of 2025

Sponsored By: Representative Feenstra, Randy [R-IA-4]

Passed Senate

Summary

Strengthens the National Taxpayer Advocate's authority to appoint in‑office counsel who report directly to the Advocate. It limits appointment eligibility to employees of the Office of the Taxpayer Advocate rather than local taxpayer advocate offices. The change is applied as if included in section 1102 of the Internal Revenue Service Restructuring and Reform Act of 1998. The act does not authorize new funding and does not change tax rates or credits.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Lawyer appointment powers for Taxpayer Advocate

The bill would let the National Taxpayer Advocate appoint lawyers within the Office of the Taxpayer Advocate. Those lawyers would report directly to the Advocate or a delegate. Appointment eligibility would refer to employees of that office, rather than employees of local taxpayer advocate offices. These changes would apply as if included in section 1102 of the 1998 Internal Revenue Service Restructuring and Reform Act. The bill would not create household payments, change tax rates or credits, or authorize new funding.

Sponsors & CoSponsors

Sponsor

Feenstra, Randy [R-IA-4]

IA • R

Cosponsors

  • Rep. Davis, Danny K. [D-IL-7]

    IL • D

    Sponsored 2/5/2025

Roll Call Votes

All Roll Calls

Yes: 385 • No: 0

house vote • 3/31/2025

On Motion to Suspend the Rules and Pass, as Amended

Yes: 385 • No: 0

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