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H.R. 7959 House Taxation

IRS Whistleblower Program Improvement Act

Introduced
Mar 17, 2026
Sponsor
Rep. Kelly, Mike (R-PA-16)
View on Congress.gov

STAGE 4 OF 8 — HOUSE FLOOR

Currently in the House. Last action: received in the senate and read twice and referred to the committee on finance on Apr 28, 2026.

  1. House Introduced in House Mar 17, 2026
  2. House Referred to the House Committee on Ways and Means. Mar 17, 2026
  3. House Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0. Mar 25, 2026
  4. House Committee Consideration and Mark-up Session Held Mar 25, 2026
  5. House Ordered to be Reported by the Yeas and Nays: 41 - 0. Mar 25, 2026
  6. House Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-606. Apr 9, 2026
  7. House Placed on the Union Calendar, Calendar No. 526. Apr 9, 2026
  8. House Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 346 - 10 (Roll no. 138). (text: CR H3104) Apr 27, 2026
  9. House Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. Apr 27, 2026
  10. House Considered under suspension of the rules. (consideration: CR H3104-3106) Apr 27, 2026
  11. House DEBATE - The House proceeded with forty minutes of debate on H.R. 7959. Apr 27, 2026
  12. House 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. Apr 27, 2026
  13. House Considered as unfinished business. (consideration: CR H3117-3118) Apr 27, 2026
  14. House Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 346 - 10 (Roll no. 138). Apr 27, 2026
  15. House On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 346 - 10 (Roll no. 138). (text: CR H3104) Apr 27, 2026
  16. House Motion to reconsider laid on the table Agreed to without objection. Apr 27, 2026
  17. House
    On Motion to Suspend the Rules and Pass, as Amended Apr 27, 2026
    Agreed Yea 346 Nay 10 Roll Call
  18. Senate Received in the Senate and Read twice and referred to the Committee on Finance. Apr 28, 2026

Cosponsors

5

Subjects

Administrative remediesCongressional oversightDepartment of the TreasuryExecutive agency funding and structureGovernment studies and investigationsInterest, dividends, interest ratesInternal Revenue Service (IRS)Judicial review and appealsLegal fees and court costsRight of privacySpecialized courtsTax administration and collection, taxpayers

Committees

  • Finance Committee
    • Referred To , Apr 28, 2026
  • Ways and Means Committee
    • Reported By , Apr 9, 2026
    • Markup By , Mar 25, 2026
    • Referred To , Mar 17, 2026

Summary

IRS Whistleblower Program Improvement ActThis bill modifies provisions of the Internal Revenue Code relating to whistleblower awards and protections.Specifically, the billrevises the standard for review of whistleblower awards in the Tax Court to require a de novo 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,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),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, andrequires payment of interest on mandatory whistleblower awards if the IRS fails to provide timely notice to a whistleblower of an award recommendation.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.)

Summary as of: Introduced in House

Bill Text

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Related Bills

  • TAS Act (Related bill)
  • IRS Whistleblower Program Improvement Act (Related bill)

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