IRS Whistleblower Program Improvement Act

U.S. Congress · HR7959 · In Committee

Progression

Timing in context

Primary sponsor's contributions received (same period)

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What the bill says

HR7959 · U.S. Congress · In Committee

Introduced 2026-03-17. Latest action: Received in the Senate and Read twice and referred to the Committee on Finance.

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Summary (plain-language)

IRS Whistleblower Program Improvement Act This bill modifies provisions of the Internal Revenue Code relating to whistleblower awards and protections. Specifically, the bill revises the standard for review of whistleblower awards in the Tax Court to require a de novo review (rather than the current abuse of discretion review) based on the administrative record established at the time of the whistleblower award determination and any new or previously unavailable evidence, allows whistleblowers anonymity in proceedings before the Tax Court (unless a societal interest in disclosing a whistleblower's identity outweighs potential harm to the whistleblower), modifies the Internal Revenue Service (IRS) whistleblower report to require inclusion of a list and description of up to 10 of the top tax avoidance schemes disclosed by whistleblowers, and requires payment of interest on mandatory whistleblower awards if the IRS fails to provide timely notice to a whistleblower of an award recommendation. The bill also allows payments of the attorney fees of whistleblowers to be deducted when calculating adjusted gross income for tax purposes regardless of whether the whistleblower award was paid through the mandatory or the discretionary whistleblower award program. (Under current law, the deduction is limited to attorney fees paid in connection with mandatory awards.)

Sponsors

Text versions

  • Introduced in House — 2026-03-17 — XML
  • Reported in House — 2026-04-09 — XML
  • Engrossed in House — 2026-04-27 — XML
  • Referred in Senate — 2026-04-28 — XML

What analysts say

Committee reports

  • H. Rept. 119-606
    The Congressional Budget Act of 1974, as amended stipulates that revenue estimates provided by the staff of the Joint Committee on Taxation (``JCT'')…

    The Congressional Budget Act of 1974, as amended stipulates that revenue estimates provided by the staff of the Joint Committee on Taxation (``JCT'') will be the official estimates for all tax legislation considered by Congress. As such CBO incorporates these estimates into its cost estimates of the effects of the legislation. The estimates for the revenue provisions of H.R. 7959, the Taxpayer Experience Improvement Act, as reported were provided by JCT (see Part IV, A).

    V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF THE HOUSE

    CBO cost estimate from the committee report (public domain).

What politicians say

No linked claims or utterances yet — no one on record has cited this measure to justify a public argument.

Action History

DateAction
2026-04-28Received in the Senate and Read twice and referred to the Committee on Finance.
2026-04-27Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
2026-04-27Considered under suspension of the rules. (consideration: CR H3104-3106)
2026-04-27DEBATE - The House proceeded with forty minutes of debate on H.R. 7959.
2026-04-27At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
2026-04-27Considered as unfinished business. (consideration: CR H3117-3118)
2026-04-27Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 346 - 10 (Roll no. 138). (text: CR H3104)
2026-04-27On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 346 - 10 (Roll no. 138). (text: CR H3104)
2026-04-27Motion to reconsider laid on the table Agreed to without objection.
2026-04-09Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-606.
2026-04-09Placed on the Union Calendar, Calendar No. 526.
2026-03-25Committee Consideration and Mark-up Session Held
2026-03-25Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.
2026-03-17Introduced in House
2026-03-17Referred to the House Committee on Ways and Means.

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