H.R. 9498 · 119th Congress

Taxpayer Advocate Participation Act

Introduced on Jun 29, 2026 by W. Gregory Steube (R-FL-17). One cosponsor. Latest action (Sep 16, 2026): Received in the Senate and Read twice and referred to the Committee on Finance.

Stage
Passed one chamber
Introduced
Jun 29, 2026
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. 4Passed both chambers
  5. 5Sent to the President
  6. 6Became law

Official title

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.

Subjects

  • Judicial procedure and administration
  • Tax administration and collection, taxpayers

Summary

By the Congressional Research Service (Introduced in House, Jun 29, 2026). Public domain.

Taxpayer Advocate Participation Act

This 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.

Sponsor and cosponsors

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

W. Gregory SteubeR-FL-17Sponsor

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. Jun 29, 2026Introduced in House
  2. Jun 29, 2026Introduced in House
  3. Jun 29, 2026 · HouseReferred to the House Committee on Ways and Means.
  4. Jul 1, 2026 · HouseCommittee Consideration and Mark-up Session Held
  5. Jul 1, 2026 · HouseOrdered to be Reported in the Nature of a Substitute by the Yeas and Nays: 39 - 0.
  6. Sep 8, 2026Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-799.
  7. Sep 8, 2026 · HouseReported (Amended) by the Committee on Ways and Means. H. Rept. 119-799.
  8. Sep 8, 2026 · HousePlaced on the Union Calendar, Calendar No. 699.
  9. Sep 15, 2026 · HouseMr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  10. Sep 15, 2026 · HouseConsidered under suspension of the rules. (consideration: CR H5685-5686)
  11. Sep 15, 2026 · HouseDEBATE - The House proceeded with forty minutes of debate on H.R. 9498.
  12. Sep 15, 2026Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
  13. Sep 15, 2026 · HouseOn motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H5685)
  14. Sep 15, 2026 · HouseMotion to reconsider laid on the table Agreed to without objection.
  15. Sep 16, 2026 · SenateReceived in the Senate and Read twice and referred to the Committee on Finance.

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. NATIONAL TREASURY EMPLOYEES UNION1 report
    $340K reported (all issues)
  2. National Taxpayers Union1 report
    $30K reported (all issues)
  3. SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL)1 report
    $45K reported (all issues)

Reports filed in 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.