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HR 9498
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Taxpayer Advocate Participation Act

To amend the Internal Revenue Code of 1986 to authorize the National Taxpayer Advocate to appear as amicus curiae in Federal tax cases, and for other purposes.

Introduced Jun 29, 2026

Latest action (Jul 1, 2026) Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 39 - 0.

Policy area
Issues
Economy & Taxes

Summary

  • Authorizes the National Taxpayer Advocate to appear as amicus curiae (friend of the court) in any federal tax case.
  • Limits the Taxpayer Advocate's participation to issues that broadly affect taxpayer rights, particularly those related to the taxpayer protections described in the Internal Revenue Code.
  • Requires federal courts to grant the Taxpayer Advocate's applications to appear in federal tax cases for these specified purposes.
  • Takes effect on the date of enactment.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)

Money behind the sponsor

Top reported contributors to W. Gregory Steube’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.

  • CHENEY BROTHERS $7,800
  • NEXTGEN MANAGEMENT $6,600
  • STEPHENS, INC. $6,600
  • NEPTUNE WELLNESS SOLUTIONS $6,600
  • COOLTODAY $6,600

Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for W. Gregory Steube → · Outside spending →

Actions (4)

  1. Jul 1, 2026 Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 39 - 0. · house
  2. Jul 1, 2026 Committee Consideration and Mark-up Session Held · house
  3. Jun 29, 2026 Referred to the House Committee on Ways and Means. · house
  4. Jun 29, 2026 Introduced in House

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

Full text

IN THE HOUSE OF REPRESENTATIVES

June 29, 2026

Mr. Steube (for himself and Ms. DelBene) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to authorize the National Taxpayer Advocate to appear as amicus curiae in Federal tax cases, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the “Taxpayer Advocate Participation Act”.

SEC. 2. AUTHORIZATION FOR NATIONAL TAXPAYER ADVOCATE TO APPEAR AS AMICUS CURIAE IN FEDERAL TAX CASES.

(a) In General.—Section 7803(c)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:

“(F) Appearances as amicus curiae.—

“(i) In general.—The National Taxpayer Advocate may appear as amicus curiae in any action brought in a court of the United States related to Federal tax law. In any such action, the National Taxpayer Advocate may present the views of the National Taxpayer Advocate only with respect to an issue which may broadly affect the rights of taxpayers, particularly the rights described in subsection (a)(3).

“(ii) Federal courts.—A court of the United States shall grant the application of the National Taxpayer Advocate to appear in any action described in clause (i) for the purposes described in such clause.”.

(b) Effective Date.—The amendment made by this subsection shall take effect on the date of the enactment of this Act. <all>

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