{"bill":{"id":"119-hr-7959","congress":119,"type":"HR","number":7959,"title":"IRS Whistleblower Program Improvement Act","originChamber":"House","introducedDate":"2026-03-17","sponsors":[{"bioguideId":"K000376","fullName":"Rep. Kelly, Mike [R-PA-16]","party":"R","state":"PA","district":16}],"cosponsorsCount":5,"latestAction":{"actionDate":"2026-04-28","text":"Received in the Senate and Read twice and referred to the Committee on Finance."},"policyArea":"Taxation","subjects":["Administrative remedies","Congressional oversight","Department of the Treasury","Executive agency funding and structure","Government studies and investigations","Interest, dividends, interest rates","Internal Revenue Service (IRS)","Judicial review and appeals","Legal fees and court costs","Right of privacy","Specialized courts","Tax administration and collection, taxpayers"],"actions":[{"date":"2026-04-28","text":"Received in the Senate and Read twice and referred to the Committee on Finance.","type":"IntroReferral","chamber":"Senate","hasVote":false},{"date":"2026-04-27","text":"Motion to reconsider laid on the table Agreed to without objection.","type":"Floor","chamber":"House floor actions","hasVote":false},{"date":"2026-04-27","text":"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)","type":"Floor","chamber":"House floor actions","hasVote":true},{"date":"2026-04-27","text":"Passed/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)","type":"Floor","chamber":"Library of Congress","hasVote":true},{"date":"2026-04-27","text":"Considered as unfinished business. (consideration: CR H3117-3118)","type":"Floor","chamber":"House floor actions","hasVote":false},{"date":"2026-04-27","text":"At 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.","type":"Floor","chamber":"House floor actions","hasVote":false},{"date":"2026-04-27","text":"DEBATE - The House proceeded with forty minutes of debate on H.R. 7959.","type":"Floor","chamber":"House floor actions","hasVote":false},{"date":"2026-04-27","text":"Considered under suspension of the rules. (consideration: CR H3104-3106)","type":"Floor","chamber":"House floor actions","hasVote":false},{"date":"2026-04-27","text":"Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.","type":"Floor","chamber":"House floor actions","hasVote":false},{"date":"2026-04-09","text":"Placed on the Union Calendar, Calendar No. 526.","type":"Calendars","chamber":"House floor actions","hasVote":false},{"date":"2026-04-09","text":"Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-606.","type":"Committee","chamber":"House floor actions","hasVote":false},{"date":"2026-04-09","text":"Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-606.","type":"Committee","chamber":"Library of Congress","hasVote":false},{"date":"2026-03-25","text":"Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.","type":"Committee","chamber":"House committee actions","hasVote":false},{"date":"2026-03-25","text":"Committee Consideration and Mark-up Session Held","type":"Committee","chamber":"House committee actions","hasVote":false},{"date":"2026-03-17","text":"Referred to the House Committee on Ways and Means.","type":"IntroReferral","chamber":"House floor actions","hasVote":false},{"date":"2026-03-17","text":"Introduced in House","type":"IntroReferral","chamber":"Library of Congress","hasVote":false},{"date":"2026-03-17","text":"Introduced in House","type":"IntroReferral","chamber":"Library of Congress","hasVote":false}],"summary":"<p><strong>IRS Whistleblower Program Improvement Act</strong></p><p>This bill modifies provisions of the Internal Revenue Code relating to whistleblower awards and protections.</p><p>Specifically, the bill</p><ul><li>revises the standard for review of whistleblower awards in the Tax Court to require a<em> de novo</em> review (rather than the current&nbsp;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,</li><li>allows whistleblowers anonymity in proceedings before the Tax Court&nbsp;(unless a societal interest in disclosing a whistleblower's identity outweighs potential harm to the whistleblower),</li><li>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</li><li>requires payment of interest on mandatory whistleblower awards if the IRS fails to provide timely notice to a whistleblower of an award&nbsp;recommendation.</li></ul><p>The bill also allows payments of the attorney fees of whistleblowers to be deducted when calculating adjusted gross income for tax purposes&nbsp;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.)</p>","updateDate":"2026-06-11T21:14:31Z"},"markets":[],"stateBills":[],"meta":{"sources":["congress.gov"],"latencyMs":313,"ts":"2026-07-14T06:53:40.565Z"},"nextActions":{"inspect":[],"related":[{"description":"Search related legislation","method":"GET","url":"https://simplefunctions.dev/api/public/query-gov?q=IRS%20Whistleblower%20Program%20Improvement%20Act"}]}}