H.R. 5349 · 119th Congress

TAS Act

Introduced on Sep 15, 2025 by Nathaniel Moran (R-TX-1). One cosponsor. Latest action (Sep 30, 2026): Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.

Stage
Passed both chambers
Introduced
Sep 15, 2025
Cosponsors
1
1 from the other party
Policy area
Taxation
Open in the Congress explorerCongress.govAlert me

Progress

The furthest stage the measure reached. Simple and concurrent resolutions do not go to the President.

  1. Introduced
  2. Reported by committee
  3. Passed one chamber
  4. Passed both chambers
  5. 5Sent to the President
  6. 6Became law

Official title

To amend the Internal Revenue Code of 1986 to improve services provided to taxpayers by the Internal Revenue Service by providing greater judicial review.

Subjects

  • Civil actions and liability
  • Evidence and witnesses
  • Internal Revenue Service (IRS)
  • Judges
  • Judicial procedure and administration
  • Specialized courts

Summary

By the Congressional Research Service (Introduced in House, Sep 15, 2025). Public domain.

Tax Court Improvement Act

This bill expands the authority of the U.S. Tax Court to issue subpoenas, authorizes the Tax Court to extend certain petition deadlines, and makes other changes related to Tax Court procedures.

The bill authorizes the Tax Court to issue subpoenas compelling the production of documents and other items from a litigant or witness for evidentiary or discovery purposes (whether or not it is in connection with a scheduled hearing). (Under current law, the Tax Court may issue subpoenas only to compel the attendance and testimony of witnesses and the production of evidence at a scheduled hearing or deposition.)

The bill authorizes the Tax Court to extend (or toll) the deadline to file a Tax Court petition contesting an Internal Revenue Service (IRS) deficiency notice if it is equitable to do so (known as equitable tolling). Further, under the bill, the dismissal of a petition contesting an IRS deficiency notice because the petition is not filed before the deadline and equitable tolling is denied is not treated as a decision of the Tax Court. This allows a subsequent claim to be filed in U.S. district court if certain conditions are met.

The bill also

  • expands the type of Tax Court proceedings for which special trial judges may be appointed,
  • authorizes Tax Court special trial judges to impose fines up to $5,000 and up to 30 days in jail for contempt of court, and
  • requires Tax Court judges and special trial judges to recuse themselves in certain circumstances.

Sponsor and cosponsors

Cosponsors by party as of the day they signed on. Original cosponsors signed on the day of introduction.

Nathaniel MoranR-TX-1Sponsor

Democrats · 1

Roll calls

Recorded votes on the measure. Most measures move by voice vote or unanimous consent, which record no individual positions.

No recorded roll call on this measure: it moved by voice vote or unanimous consent, or has not reached the floor.

History

Every action as published, oldest first. Roll calls link to how each member voted.

  1. Sep 15, 2025Introduced in House
  2. Sep 15, 2025Introduced in House
  3. Sep 15, 2025 · HouseReferred to the House Committee on Ways and Means.
  4. Sep 17, 2025 · HouseCommittee Consideration and Mark-up Session Held
  5. Sep 17, 2025 · HouseOrdered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
  6. Oct 3, 2025Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-335.
  7. Oct 3, 2025 · HouseReported (Amended) by the Committee on Ways and Means. H. Rept. 119-335.
  8. Oct 3, 2025 · HousePlaced on the Union Calendar, Calendar No. 287.
  9. Dec 1, 2025 · HouseMr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  10. Dec 1, 2025 · HouseConsidered under suspension of the rules. (consideration: CR H4942-4944)
  11. Dec 1, 2025 · HouseDEBATE - The House proceeded with forty minutes of debate on H.R. 5349.
  12. Dec 1, 2025Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4942-4944)
  13. Dec 1, 2025 · HouseOn motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4942-4944)
  14. Dec 1, 2025 · HouseMotion to reconsider laid on the table Agreed to without objection.
  15. Dec 2, 2025 · SenateReceived in the Senate and Read twice and referred to the Committee on Finance.
  16. Sep 30, 2026Senate Committee on Finance discharged by Unanimous Consent.
  17. Sep 30, 2026 · SenateSenate Committee on Finance discharged by Unanimous Consent.
  18. Sep 30, 2026 · SenateMeasure laid before Senate by unanimous consent. (consideration: CR S5207-5208)
  19. Sep 30, 2026Passed/agreed to in Senate: Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.
  20. Sep 30, 2026 · SenatePassed Senate with an amendment and an amendment to the Title by Unanimous Consent.

Committees

Committees and subcommittees the measure was referred to.

Agencies in its committees' jurisdiction

Analisa's mapping of committee jurisdiction to federal agencies; the bill may touch others, or none of these.

Who lobbied on it

Organizations whose lobbying reports (LD-2) name this measure. Spending is what they reported for those quarters on all issues, not on this measure alone.

  1. NFIB (National Federation of Independent Business)4 reports
    $6.4M reported (all issues)
  2. National Taxpayers Union2 reports
    $60K reported (all issues)
  3. SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL)2 reports
    $85K reported (all issues)

Reports filed in 2025, 2026.

Sources and method

Every figure on this page traces to these records.

  • Bill status: bills and resolutions, sponsors, actions, subjects and CRS summaries (U.S. Government Publishing Office (GovInfo), from Congress.gov (Library of Congress))GovInfo Bill Status bulk data (Congress.gov; summaries by the Congressional Research Service) · data current to Oct 9, 2026 · loaded Oct 9, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Members of Congress, their terms, committees and identifiers (The @unitedstates project (from the Biographical Directory of the U.S. Congress, the House and the Senate))unitedstates/congress-legislators: legislators, committees and current committee membership · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: CC0 1.0 (public domain dedication)
  • House roll-call votes (Office of the Clerk, U.S. House of Representatives)Office of the Clerk, U.S. House of Representatives, roll-call vote records · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Senate roll-call votes and DW-NOMINATE scores (Voteview (UCLA Department of Political Science))Lewis, Jeffrey B., Keith Poole, Howard Rosenthal, Adam Boche, Aaron Rudkin, and Luke Sonnet (2026). Voteview: Congressional Roll-Call Votes Database. https://voteview.com/ · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Free to use with the required citation
  • Lobbying disclosures (LD-1 registrations, LD-2 quarterly reports, LD-203 contribution reports) (Clerk of the U.S. House of Representatives)Clerk of the House, Lobbying Disclosure Act filings (organizations only; lobbyists' names are not loaded) · data current to Oct 9, 2026 · loaded Oct 9, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Positions are shown only where a roll call recorded them; voice votes and unanimous consent record none.
  • Money and votes are shown side by side; neither explains the other.