1HOUSE · MAR 31, 2025
Passed the House
385–0PASSED
R 192–0 D 193–0
On Motion to Suspend the Rules and Pass, as Amended · roll 85 · 45 not voting
House bill · 119th Congress · Latest step: Passed Senate
National Taxpayer Advocate Enhancement Act of 2025
Official title: To amend the Internal Revenue Code of 1986 to conform to the intent of the Internal Revenue Service Restructuring and Reform Act of 1998, as set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105-599, that the National Taxpayer Advocate be able to hire and consult counsel as appropriate.
Sponsor: Rep. Randy Feenstra R-IAWhere it went
- IntroducedFeb 5, 2025
- Committee actionFeb 12, 2025
- Passed HouseMar 31, 2025 · 385–0
- Passed SenateSep 28, 2026 · by unanimous consent
- To the President—
- Became law—
Latest action: Oct 14, 2026 — Message on Senate action sent to the House.
Cost and committee reports
Official records Congress.gov attaches to H.R. 997.
- CBO cost estimateThe Congressional Budget Office published “H.R. 997, National Taxpayer Advocate Enhancement Act of 2025” on April 1, 2025. CBO’s description reads “As passed by the House of Representatives on March 31, 2025”.Read the CBO estimate ↗Source: Congressional Budget Office, April 1, 2025 ↗
Evidence
- Field in the Congress.gov record
- cboCostEstimates
- CBO publication
- https://www.cbo.gov/publication/61283
- CBO publication date
- April 1, 2025
- Congress.gov bill record
- H.R. 997, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/997
- Record last updated by Congress.gov
- October 15, 2026
- PORKER copy retrieved
- October 19, 2026
- Stored copy, SHA-256 of the file
420dd1de538f832cbeeae8d3c7556bef0976ac51102a4101673990d9d1ad9b62
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. 119-46 ↗. The Congress.gov committee record lists a “Reported By” entry for the Ways and Means Committee on March 27, 2025.Source: Congress.gov, reported March 27, 2025 ↗
Evidence
- Field in the Congress.gov record
- committeeReports
- Report API records
- https://api.congress.gov/v3/committee-report/119/HRPT/46
- Congress.gov bill record
- H.R. 997, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/997
- Record last updated by Congress.gov
- October 15, 2026
- PORKER copy retrieved
- October 19, 2026
- Stored copy, SHA-256 of the file
420dd1de538f832cbeeae8d3c7556bef0976ac51102a4101673990d9d1ad9b62
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. FEENSTRA, as printed in the Congressional Record (Vol. 171, No. 24, February 5, 2025, Page H505):Article I, Section 8, clause 1 (Taxing and Spending Clause)Source: Congress.gov, Congressional Record February 5, 2025 ↗
Evidence
- Field in the Congress.gov record
- constitutionalAuthorityStatementText
- Statement length
- 59 characters
- Congress.gov bill record
- H.R. 997, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/997
- Record last updated by Congress.gov
- October 15, 2026
- PORKER copy retrieved
- October 19, 2026
- Stored copy, SHA-256 of the file
420dd1de538f832cbeeae8d3c7556bef0976ac51102a4101673990d9d1ad9b62
PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.
Sent to: Ways and Means Committee, Finance CommitteeBills with a CBO estimateBills with a committee reportSee it in the Data Web
From the Congress.gov bill record for H.R. 997, 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
1 recorded roll-call vote on H.R. 997. The vote that moved the bill is first.
Yea–nay by party (R = Republicans, D = Democrats, I = independents). Counts for present and not-voting members are shown where there were any. Showing all 1 of 1 recorded votes. Sorted by date; within a chamber by roll-call number.
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. Randy Feenstra.
Related bills
- S. 1704 (119th) National Taxpayer Advocate Enhancement Act of 2025Identical bill
- H.R. 2755 (118th) National Taxpayer Advocate Enhancement Act of 2023Cross-Congress related bill
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.