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H.R. 5349 House Taxation

TAS Act

Senate Floor
Introduced
Sep 15, 2025
Sponsor
Rep. Moran, Nathaniel (R-TX-1)
View on Congress.gov

STAGE 5 OF 8 — SENATE FLOOR

Currently in the House. Last action: passed senate with an amendment and an amendment to the title by unanimous consent on Sep 30, 2026.

  1. House Introduced in House Sep 15, 2025
  2. House Referred to the House Committee on Ways and Means. Sep 15, 2025
  3. House Committee Consideration and Mark-up Session Held Sep 17, 2025
  4. House Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0. Sep 17, 2025
  5. House Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-335. Oct 3, 2025
  6. House Placed on the Union Calendar, Calendar No. 287. Oct 3, 2025
  7. House Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. Dec 1, 2025
  8. House Considered under suspension of the rules. (consideration: CR H4942-4944) Dec 1, 2025
  9. House DEBATE - The House proceeded with forty minutes of debate on H.R. 5349. Dec 1, 2025
  10. House Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4942-4944) Dec 1, 2025
  11. House On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4942-4944) Dec 1, 2025
  12. House Motion to reconsider laid on the table Agreed to without objection. Dec 1, 2025
  13. Senate Received in the Senate and Read twice and referred to the Committee on Finance. Dec 2, 2025
  14. House Senate Committee on Finance discharged by Unanimous Consent. Sep 30, 2026
  15. Senate Measure laid before Senate by unanimous consent. (consideration: CR S5207-5208) Sep 30, 2026
  16. House Passed/agreed to in Senate: Passed Senate with an amendment and an amendment to the Title by Unanimous Consent. Sep 30, 2026
  17. Senate Passed Senate with an amendment and an amendment to the Title by Unanimous Consent. Sep 30, 2026

Cosponsors

1

Subjects

Administrative remediesCivil actions and liabilityComputer security and identity theftComputers and information technologyCongressional oversightData collection, sharing, protectionDetention of personsDigital mediaDiplomacy, foreign officials, Americans abroadEvidence and witnessesFraud offenses and financial crimesGovernment employee pay, benefits, personnel managementGovernment information and archivesGovernment studies and investigationsIncome tax creditsInternal Revenue Service (IRS)Internet, web applications, social mediaJudgesJudicial procedure and administration

Committees

  • Finance Committee
    • [Discharged From, Sep 30, 2026]
    • [Referred To, Dec 2, 2025]
  • Ways and Means Committee
    • [Reported By, Oct 3, 2025]
    • [Markup By, Sep 17, 2025]
    • [Referred To, Sep 15, 2025]

Summary

Tax Court Improvement ActThis bill expands the authority of the U.S. Tax Court to issue subpoenas, authorizes the Tax Court to extend certain petition deadlines, and makes other changes related to Tax Court procedures.The bill authorizes the Tax Court to issue subpoenas compelling the production of documents and other items from a litigant or witness for evidentiary or discovery purposes (whether or not it is in connection with a scheduled hearing). (Under current law, the Tax Court may issue subpoenas only to compel the attendance and testimony of witnesses and the production of evidence at a scheduled hearing or deposition.)The bill authorizes the Tax Court to extend (or toll) the deadline to file a Tax Court petition contesting an Internal Revenue Service (IRS) deficiency notice if it is equitable to do so (known as equitable tolling). Further, under the bill, the dismissal of a petition contesting an IRS deficiency notice because the petition is not filed before the deadline and equitable tolling is denied is not treated as a decision of the Tax Court. This allows a subsequent claim to be filed in U.S. district court if certain conditions are met.The bill alsoexpands the type of Tax Court proceedings for which special trial judges may be appointed,authorizes Tax Court special trial judges to impose fines up to $5,000 and up to 30 days in jail for contempt of court, andrequires Tax Court judges and special trial judges to recuse themselves in certain circumstances.

[Summary as of: Introduced in House]

Bill Text

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