119th Congress
H.R. 5349
TAS Act
- Introduced
- In committee
- Passed House
- Passed Senate
- To President
- Became law
- Sponsor
- Nathaniel Moran(R-TX)
- Introduced
- Sep 15, 2025
- Policy area
- Taxation
- Committees
- House Committee on Ways and Means; Senate Committee on Finance
- Official text
- Engrossed Amendment Senate · Congress.gov page
Cosponsors (1)
Original cosponsors (1)
- Terri A. Sewell (D-AL)
Summary
Summary by the Congressional Research Service· describes the “Introduced in House” version
Tax Court Improvement Act
This bill expands the authority of the U.S. Tax Court to issue subpoenas, authorizes the Tax Court to extend certain petition deadlines, and makes other changes related to Tax Court procedures.
The bill authorizes the Tax Court to issue subpoenas compelling the production of documents and other items from a litigant or witness for evidentiary or discovery purposes (whether or not it is in connection with a scheduled hearing). (Under current law, the Tax Court may issue subpoenas only to compel the attendance and testimony of witnesses and the production of evidence at a scheduled hearing or deposition.)
The bill authorizes the Tax Court to extend (or toll) the deadline to file a Tax Court petition contesting an Internal Revenue Service (IRS) deficiency notice if it is equitable to do so (known as equitable tolling). Further, under the bill, the dismissal of a petition contesting an IRS deficiency notice because the petition is not filed before the deadline and equitable tolling is denied is not treated as a decision of the Tax Court. This allows a subsequent claim to be filed in U.S. district court if certain conditions are met.
The bill also
• expands the type of Tax Court proceedings for which special trial judges may be appointed,
• authorizes Tax Court special trial judges to impose fines up to $5,000 and up to 30 days in jail for contempt of court, and
• requires Tax Court judges and special trial judges to recuse themselves in certain circumstances.
Roll-call votes
No recorded votes on this bill.
Actions
- Sep 30, 2026 · Senate
Passed Senate with an amendment and an amendment to the Title by Unanimous Consent. - Sep 30, 2026 · Senate
Measure laid before Senate by unanimous consent. (consideration: CR S5207-5208) - Sep 30, 2026 · Senate
Senate Committee on Finance discharged by Unanimous Consent. - Dec 2, 2025 · Senate
Received in the Senate and Read twice and referred to the Committee on Finance. - Dec 1, 2025 · House
Motion to reconsider laid on the table Agreed to without objection. - Dec 1, 2025 · House
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4942-4944) - Dec 1, 2025 · House
DEBATE - The House proceeded with forty minutes of debate on H.R. 5349. - Dec 1, 2025 · House
Considered under suspension of the rules. (consideration: CR H4942-4944) - Dec 1, 2025 · House
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. - Oct 3, 2025 · House
Placed on the Union Calendar, Calendar No. 287. - Oct 3, 2025 · House
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-335. - Sep 17, 2025
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0. - Sep 17, 2025
Committee Consideration and Mark-up Session Held - Sep 15, 2025 · House
Referred to the House Committee on Ways and Means. - Sep 15, 2025
Introduced in House