IRS Whistleblower Program Improvement Act

referredUnited States· United States Congress· EN

Introduced

17 March 2026

Last action

28 April 2026 · Introduced

Status

Received in the Senate and Read twice and referred to the Committee on Finance.

Summary

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.)

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

17 March 2026
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
17 March 2026
Introduced
Introduced in House
Source: IntroReferral
17 March 2026
Introduced
Introduced in House
Source: IntroReferral
25 March 2026
Vote
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.
Source: Committee
25 March 2026
Committee
Committee Consideration and Mark-up Session Held
Source: Committee
9 April 2026
Calendars
Placed on the Union Calendar, Calendar No. 526.
Source: Calendars
9 April 2026
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-606.
Source: Committee
9 April 2026
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-606.
Source: Committee
27 April 2026
Passed
Motion to reconsider laid on the table Agreed to without objection.
Source: Floor
27 April 2026
Vote
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)
Source: Floor
27 April 2026
Vote
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)
Source: Floor
27 April 2026
Floor
Considered under suspension of the rules. (consideration: CR H3104-3106)
Source: Floor
27 April 2026
Vote
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.
Source: Floor
27 April 2026
Floor
DEBATE - The House proceeded with forty minutes of debate on H.R. 7959.
Source: Floor
27 April 2026
Floor
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Source: Floor
28 April 2026
Introduced
Received in the Senate and Read twice and referred to the Committee on Finance.
Source: IntroReferral

Votes

27 April 2026 · passed · On Motion to Suspend the Rules and Pass, as Amended · Passed · Official source

Yes 346 · No 10 · Abstain — · Absent/not voting 73

Showing the first 4 recorded positions. Vote totals above are complete.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

5 official files

Referred in Senate

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Referred in Senate
Referred in Senate · EN · 28 April 2026
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Engrossed in House
Engrossed in House · EN · 27 April 2026
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Reported in House
Reported in House · EN · 9 April 2026
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Introduced in House
Introduced in House · EN · 17 March 2026
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Introduced in House
summary · EN · 17 March 2026
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Related records

related to → TAS Act
related to ← IRS Whistleblower Program Improvement Act

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/119th-congress/house-bill/7959
Open data entity: https://api.congress.gov/v3/bill/119/hr/7959
us · 119-hr-7959 · source updated 23 July 2026