Taxpayer Advocate Participation Act
U.S. Congress · HR9498 ·
Progression
Timing in context
Primary sponsor's contributions received (same period)
Adjacency in time is shown for context; it is not evidence of cause. Funded ≠ false — see the methodology.
What the bill says
Introduced 2026-06-29. Latest action: Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 39 - 0.
Summary (plain-language)
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.
Sponsors
- W. Gregory Steube (primary)
- Suzan K. DelBene
Text versions
- Introduced in House — 2026-06-29 — XML
What analysts say
No nonpartisan analysis on file for this measure yet.
What politicians say
No linked claims or utterances yet — no one on record has cited this measure to justify a public argument.
Action History
| Date | Action |
|---|---|
| 2026-07-01 | Committee Consideration and Mark-up Session Held |
| 2026-07-01 | Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 39 - 0. |
| 2026-06-29 | Introduced in House |
| 2026-06-29 | Referred to the House Committee on Ways and Means. |
Lobbying on this bill
Showing 2 of 2 bill mentions.
Honesty note: each filer below disclosed lobbying on this bill — that much the filing tells us. But the dollar figure is their total lobbying spend for the whole quarter across all their issues, not the amount spent on this bill, and the filing never says whether they supported or opposed it.
| Registrant (lobbying firm) | Client | Period | Reported quarterly amount | Extraction |
|---|---|---|---|---|
| NATIONAL TREASURY EMPLOYEES UNION | NATIONAL TREASURY EMPLOYEES UNION | Q2 2026 | $340,000 | |
| SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL) | SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL) | Q2 2026 | $45,000 |
Source: Senate LDA filings.