Us Congress 2025-2026 Regular Session

Us Congress House Bill HB997 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
	1	+	IB
	2	+	Union Calendar No. 33
1	3		119THCONGRESS
2	4		1
3	5		STSESSION H. R. 997
4		-	AN ACT
	6	+	[Report No. 119–46]
	7	+	To amend the Internal Revenue Code of 1986 to conform to the intent
	8	+	of the Internal Revenue Service Restructuring and Reform Act of 1998,
	9	+	as set forth in the joint explanatory statement of the committee of
	10	+	conference accompanying Conference Report 105–599, that the National
	11	+	Taxpayer Advocate be able to hire and consult counsel as appropriate.
	12	+	IN THE HOUSE OF REPRESENTATIVES
	13	+	FEBRUARY5, 2025
	14	+	Mr. F
	15	+	EENSTRA(for himself and Mr. DAVISof Illinois) introduced the
	16	+	following bill; which was referred to the Committee on Ways and Means
	17	+	M
	18	+	ARCH27, 2025
	19	+	Reported with an amendment, committed to the Committee of the Whole
	20	+	House on the State of the Union, and ordered to be printed
	21	+	[Strike out all after the enacting clause and insert the part printed in italic]
	22	+	[For text of introduced bill, see copy of bill as introduced on February 5, 2025]
	23	+	VerDate Sep 11 2014 22:28 Mar 27, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6652 E:\BILLS\H997.RH H997
	24	+	ssavage on LAPJG3WLY3PROD with BILLS 2
	25	+	•HR 997 RH
	26	+	A BILL
5	27		To amend the Internal Revenue Code of 1986 to conform
6	28		to the intent of the Internal Revenue Service Restruc-
7	29		turing and Reform Act of 1998, as set forth in the
8	30		joint explanatory statement of the committee of con-
9	31		ference accompanying Conference Report 105–599, that
10	32		the National Taxpayer Advocate be able to hire and
11	33		consult counsel as appropriate.
	34	+	VerDate Sep 11 2014 22:28 Mar 27, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6652 E:\BILLS\H997.RH H997
	35	+	ssavage on LAPJG3WLY3PROD with BILLS 3
	36	+	•HR 997 RH
12	37		Be it enacted by the Senate and House of Representa-1
13		-	tives of the United States of America in Congress assembled, 2 2
14		-	•HR 997 EH
15		-	SECTION 1. SHORT TITLE. 1
16		-	This Act may be cited as the ‘‘National Taxpayer Ad-2
17		-	vocate Enhancement Act of 2025’’. 3
18		-	SEC. 2. AUTHORITY OF TAXPAYER ADVOCATE TO APPOINT 4
19		-	COUNSEL. 5
	38	+	tives of the United States of America in Congress assembled, 2
	39	+	SECTION 1. SHORT TITLE. 3
	40	+	This Act may be cited as the ‘‘National Taxpayer Ad-4
	41	+	vocate Enhancement Act of 2025’’. 5
	42	+	SEC. 2. AUTHORITY OF TAXPAYER ADVOCATE TO APPOINT 6
	43	+	COUNSEL. 7
20	44		(a) I
21		-	NGENERAL.—Section 7803(c)(2)(D)(i) of the 6
22		-	~~Internal~~ Revenue Code of 1986 is amended by striking 7
23		-	~~‘‘and’’~~ at the end of subclause (I), by redesignating ~~sub-8~~
24		-	~~clause (II)~~ as subclause (III), and by inserting after ~~sub-9~~
25		-	~~clause (I) the~~ following new subclause: 10
26		-	‘‘(II) appoint counsel in the ~~Of-11~~
27		-	~~fice~~ of the Taxpayer Advocate to ~~re-12~~
28		-	~~port directly~~ to the National Taxpayer 13
29		-	~~Advocate~~, or delegate thereof; and’’. 14
	45	+	NGENERAL.—Section 7803(c)(2)(D)(i) of the In-8
	46	+	ternal Revenue Code of 1986 is amended by striking ‘‘and’’ 9
	47	+	at the end of subclause (I), by redesignating subclause (II) 10
	48	+	as subclause (III), and by inserting after subclause (I) the 11
	49	+	following new subclause: 12
	50	+	‘‘(II) appoint counsel in the Office 13
	51	+	of the Taxpayer Advocate to report di-14
	52	+	rectly to the National Taxpayer Advo-15
	53	+	cate, or delegate thereof; and’’. 16
30	54		(b) C
31		-	ONFORMING AMENDMENT.—Section 15
32		-	7803(c)(2)(D)(i)(III) of such Code, as redesignated by 16
33		-	~~subsection~~ (a), is amended by striking ‘‘any employee of 17
34		-	~~any~~ local office of a taxpayer advocate described in ~~sub-18~~
35		-	~~clause~~ (I)’’ and inserting ‘‘any employee of the Office of 19
36		-	~~the Taxpayer~~ Advocate’’. 20
	55	+	ONFORMING AMENDMENT.—Section 17
	56	+	7803(c)(2)(D)(i)(III) of such Code, as redesignated by sub-18
	57	+	section (a), is amended by striking ‘‘any employee of any 19
	58	+	local office of a taxpayer advocate described in subclause 20
	59	+	(I)’’ and inserting ‘‘any employee of the Office of the Tax-21
	60	+	payer Advocate’’. 22
37	61		(c) E
38		-	FFECTIVEDATE.—The amendments made by 21
39		-	this section shall take effect as if included in the enact-22 3
40		-	•HR 997 EH
41		-	ment of section 1102 of the Internal Revenue Service Re-1
42		-	structuring and Reform Act of 1998. 2
43		-	Passed the House of Representatives March 31,
44		-	2025.
45		-	Attest:
46		-	Clerk. 119
	62	+	FFECTIVEDATE.—The amendments made by this 23
	63	+	section shall take effect as if included in the enactment of 24
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	65	+	ssavage on LAPJG3WLY3PROD with BILLS 4
	66	+	•HR 997 RH
	67	+	section 1102 of the Internal Revenue Service Restructuring 1
	68	+	and Reform Act of 1998. 2
	69	+	VerDate Sep 11 2014 22:28 Mar 27, 2025 Jkt 059200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6203 E:\BILLS\H997.RH H997
	70	+	ssavage on LAPJG3WLY3PROD with BILLS VerDate Sep 11 2014 22:28 Mar 27, 2025 Jkt 059200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6203 E:\BILLS\H997.RH H997
	71	+	ssavage on LAPJG3WLY3PROD with BILLS Union Calendar No.
	72	+	33
	73	+	119
47	74		TH
48	75		CONGRESS
49	76		1
50	77		ST
51	78		S
52	79		ESSION
53	80
54	81		H. R. 997
55		-	AN ACT
	82	+	[Report No. 119–46]
	83	+	A BILL
56	84		To amend the Internal Revenue Code of 1986 to
57	85		conform to the intent of the Internal Revenue
58	86		Service Restructuring and Reform Act of 1998,
59	87		as set forth in the joint explanatory statement of
60	88		the committee of conference accompanying Con-
61	89		ference Report 105–599, that the National Tax-
62	90		payer Advocate be able to hire and consult coun-
63	91		sel as appropriate.
	92	+	M
	93	+	ARCH
	94	+	27, 2025
	95	+	Reported with an amendment, committed to the Com-
	96	+	mittee of the Whole House on the State of the Union,
	97	+	and ordered to be printed
	98	+	VerDate Sep 11 2014 22:28 Mar 27, 2025 Jkt 059200 PO 00000 Frm 00006 Fmt 6651 Sfmt 6651 E:\BILLS\H997.RH H997
	99	+	ssavage on LAPJG3WLY3PROD with BILLS