H.R. 9498 House Taxation
Taxpayer Advocate Participation Act
House Floor, still liveSTAGE 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 Sep 16, 2026.
- House Introduced in House Jun 29, 2026
- House Referred to the House Committee on Ways and Means. Jun 29, 2026
- House Committee Consideration and Mark-up Session Held Jul 1, 2026
- House Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 39 - 0. Jul 1, 2026
- House Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-799. Sep 8, 2026
- House Placed on the Union Calendar, Calendar No. 699. Sep 8, 2026
- House Considered under suspension of the rules. (consideration: CR H5685-5686) Sep 15, 2026
- House On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H5685) Sep 15, 2026
- House Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. Sep 15, 2026
- House Considered under suspension of the rules. Sep 15, 2026
- House DEBATE - The House proceeded with forty minutes of debate on H.R. 9498. Sep 15, 2026
- House Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. Sep 15, 2026
- House On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. Sep 15, 2026
- House Motion to reconsider laid on the table Agreed to without objection. Sep 15, 2026
- Senate Received in the Senate and Read twice and referred to the Committee on Finance. Sep 16, 2026
Cosponsors
1
Subjects
Judicial procedure and administrationTax administration and collection, taxpayers
Committees
- Finance Committee
- [Referred To, Sep 16, 2026]
- Ways and Means Committee
- [Reported By, Sep 8, 2026]
- [Markup By, Jul 1, 2026]
- [Referred To, Jun 29, 2026]
Summary
Taxpayer Advocate Participation ActThis bill authorizes the National Taxpayer Advocate to appear as amicus curiae and submit amicus briefs in a U.S. court in cases involving federal tax law. Further, the bill requires federal courts to permit such appearances. (An amicus curiae is a person or group that is not a party in a court case but has an interest in the case and may be permitted to submit a brief, known as an amicus brief, to the court in relation to the case.) Under the bill, the National Taxpayer Advocate may present the views of the National Taxpayer Advocate in such a case only with respect to an issue which may broadly affect certain rights of taxpayers.As background, the National Taxpayer Advocate leads the Taxpayer Advocate Service, which is an independent organization within the Internal Revenue Service (IRS) responsible for helping taxpayers resolve problems with the IRS. The National Taxpayer Advocate is also responsible for proposing administrative and legislative changes to mitigate such problems. Under current law, the National Taxpayer Advocate is not authorized to appear as amicus curiae or submit amicus briefs in cases involving federal tax law.
[Summary as of: Introduced in House]
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