# 119-hr-997: National Taxpayer Advocate Enhancement Act of 2025

119-hr-997, National Taxpayer Advocate Enhancement Act of 2025, is a 119th Congress bill sponsored by Rep. Feenstra, Randy [R-IA-4] (R-IA); status passed_senate (as of 2026-10-16).

- Canonical: https://policyrisk.com/legislation/119-hr-997
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-997
- Congress: 119
- Title: National Taxpayer Advocate Enhancement Act of 2025
- Status: passed_senate
- Introduced: 2025-02-05
- Sponsor: Rep. Feenstra, Randy [R-IA-4] (R-IA)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2026-10-16

## 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.

## Cosponsors (1)

- Rep. Davis, Danny K. [D-IL-7] (D-IL), 2025-02-05T00:00:00.000Z

## Votes

| Date | Chamber | Question | Result | Yea | Nay |
| --- | --- | --- | --- | --- | --- |
| 2025-03-31T00:00:00.000Z | house | On Motion to Suspend the Rules and Pass, as Amended | Passed | 385 | 0 |

## Provisions PRIA read

- Lawyer appointment powers for Taxpayer Advocate: benefit, low. 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.…

## Related bills

- 119-hr-3816: Weather Act Reauthorization Act of 2025
- 119-hr-4669: FEMA Act of 2025
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-6900: American Affordability Act of 2025
- 119-hr-137: TCJA Permanency Act
- 119-hr-6766: Essential Caregivers Act of 2025

## Sources
- [119-hr-997 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/997)

## Related
- [119-hr-3816: Weather Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-hr-3816)
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-6900: American Affordability Act of 2025](https://policyrisk.com/legislation/119-hr-6900)
- [119-hr-137: TCJA Permanency Act](https://policyrisk.com/legislation/119-hr-137)
- [119-hr-6766: Essential Caregivers Act of 2025](https://policyrisk.com/legislation/119-hr-6766)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-997 (as of 2026-10-16).