H.R.997 — National Taxpayer Advocate Enhancement Act of 2025
House Roll Call
H.R.997
| Bill | H.R.997 — National Taxpayer Advocate Enhancement Act of 2025 |
|---|---|
| Vote question | On Motion to Suspend the Rules and Pass, as Amended |
| Vote type | 2/3 Yea-And-Nay |
| Result | Passed |
| Totals | Yea 385 / Nay 0 / Present 0 / Not Voting 45 |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| R | 192 | 0 | 0 | 25 |
| D | 193 | 0 | 0 | 20 |
| I | 0 | 0 | 0 | 0 |
Research Brief
On Motion to Suspend the Rules and Pass, as Amended
Bill Analysis
Bill Summary: HR 997 - National Taxpayer Advocate Enhancement Act of 2025
The National Taxpayer Advocate Enhancement Act of 2025 (HR 997) aims to strengthen the role of the National Taxpayer Advocate (NTA) within the Internal Revenue Service (IRS). The NTA serves as an independent voice for taxpayers, addressing their concerns and advocating for improvements in the IRS’s operations and policies.
Key Provisions:
- Enhanced Authority: The bill grants the NTA increased authority to investigate systemic issues affecting taxpayers and to provide recommendations for legislative and administrative reforms.
- Budgetary Independence: It establishes a more autonomous budget process for the NTA, allowing for direct funding from Congress rather than relying on the IRS budget. This aims to ensure that the NTA can operate without potential conflicts of interest or budgetary constraints imposed by the IRS.
- Reporting Requirements: The NTA will be required to submit annual reports to Congress detailing taxpayer complaints, systemic issues identified, and recommendations for improvements, thereby increasing transparency and accountability.
Funding and Authorities: The bill does not specify a particular funding amount but emphasizes the need for adequate resources to fulfill the NTA’s expanded responsibilities. The independence in budgetary matters is a significant shift, aimed at ensuring that the NTA can effectively advocate for taxpayer rights.
Programs or Agencies Affected: The primary agency affected by this legislation is the IRS, specifically its taxpayer assistance and advocacy functions. The bill seeks to enhance the effectiveness of the NTA’s office, which plays a critical role in taxpayer service and advocacy.
Beneficiaries: Taxpayers across the United States will benefit from improved advocacy and representation, particularly those facing systemic issues with the IRS. The bill aims to enhance taxpayer rights and improve overall taxpayer experiences.
Key Timelines: Following its introduction, HR 997 was received in the Senate, read twice, and referred to the Committee on Finance for further consideration. The timeline for subsequent actions will depend on the committee’s review and any potential amendments before moving to a vote.
Yea (385)
K
Ken Calvert
J
Jason Crow
L
Lloyd Doggett
S
Scott Franklin
M
Mark Green
J
John Mannion
L
Lucy McBath
L
Lisa McClain
J
John Rutherford
D
David Schweikert
P
Pete Sessions
E
Eric Swalwell
R
Rashida Tlaib
D
Debbie Wasserman Schultz
Not Voting (45)
G
Gerald Connolly
J
John Garamendi
N
Nydia Velázquez
