House bill · 119th Congress · Latest step: Passed Senate
Tax Court Improvement Act
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.
Open in Bill Explorer →Where it went
- IntroducedSep 15, 2025
- Committee actionSep 17, 2025
- Passed HouseDec 1, 2025 · by voice vote
- Passed SenateSep 30, 2026 · by unanimous consent
- To the President—
- Became law—
Latest action: Sep 30, 2026 — Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.
Cost and committee reports
Official records Congress.gov attaches to H.R. 5349.
- CBO cost estimateThe Congressional Budget Office published “H.R. 5349, Tax Court Improvement Act” on November 19, 2025. CBO’s description reads “As reported by the House Committee on Ways and Means on October 3, 2025”.Read the CBO estimate ↗Source: Congressional Budget Office, November 19, 2025 ↗
Evidence
- Field in the Congress.gov record
- cboCostEstimates
- CBO publication
- https://www.cbo.gov/publication/61904
- CBO publication date
- November 19, 2025
- Congress.gov bill record
- H.R. 5349, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/5349
- Record last updated by Congress.gov
- October 15, 2026
- PORKER copy retrieved
- October 19, 2026
- Stored copy, SHA-256 of the file
d2c6080067cccc6f20e84de422caea1abafdaa699bb4437ebd1e670ada898da6
PORKER links to the estimate and does not repeat its dollar figures. Each estimate is for the version of the bill its description names; the bill may have changed since.
- Committee reportCongress.gov lists 1 committee report for this bill: H. Rept. 119-335 ↗. The Congress.gov committee record lists a “Reported By” entry for the Ways and Means Committee on October 3, 2025.Source: Congress.gov, reported October 3, 2025 ↗
Evidence
- Field in the Congress.gov record
- committeeReports
- Report API records
- https://api.congress.gov/v3/committee-report/119/HRPT/335
- Congress.gov bill record
- H.R. 5349, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/5349
- Record last updated by Congress.gov
- October 15, 2026
- PORKER copy retrieved
- October 19, 2026
- Stored copy, SHA-256 of the file
d2c6080067cccc6f20e84de422caea1abafdaa699bb4437ebd1e670ada898da6
A committee report is the committee’s own explanation of the bill. PORKER lists it and links to it; reading it is up to you.
- Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. MORAN, as printed in the Congressional Record (Vol. 171, No. 150, September 15, 2025, Page H4311):Article I, Section 8Source: Congress.gov, Congressional Record September 15, 2025 ↗
Evidence
- Field in the Congress.gov record
- constitutionalAuthorityStatementText
- Statement length
- 20 characters
- Congress.gov bill record
- H.R. 5349, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/5349
- Record last updated by Congress.gov
- October 15, 2026
- PORKER copy retrieved
- October 19, 2026
- Stored copy, SHA-256 of the file
d2c6080067cccc6f20e84de422caea1abafdaa699bb4437ebd1e670ada898da6
PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.
From the Congress.gov bill record for H.R. 5349, last updated October 15, 2026. PORKER’s copy was retrieved October 19, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.
Vote results
No recorded roll-call votes on this bill in PORKER’s records (voice votes and unanimous consent are not roll calls; roll-call records start in 2011).
Cosponsors
1 cosponsor — 1 Democrat
1 of 1 cosponsors (100%) are from the other party.
More from the sponsor
Other 119th Congress bills sponsored by Rep. Nathaniel Moran.
- H.R. 6506 (119th) Taxpayer Due Process Enhancement Act
- H.R. 1724 (119th) No Dollars to Uyghur Forced Labor Act
- H.R. 9644 (119th) Medicare Advantage MLR Transparency Act
- H.R. 10582 (119th) Motion Picture, Television, and Entertainment Revitalization Act
- H.R. 3781 (119th) Visa Overstays Penalties Act
- H.R. 445 (119th) Border Security Investment Act
Related bills
Relationships as recorded by Congress.gov.
Sponsor’s state and district
Data as of Oct 19, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.