119th Congress
H.R. 7959
IRS Whistleblower Program Improvement Act
- Introduced
- In committee
- Passed House
- Passed Senate
- To President
- Became law
- Sponsor
- Mike Kelly(R-PA)
- Introduced
- Mar 17, 2026
- Policy area
- Taxation
- Committees
- House Committee on Ways and Means; Senate Committee on Finance
- Official text
- Referred in Senate · Congress.gov page
Cosponsors (5)
Original cosponsors (1)
- Mike Thompson (D-CA)
Added later (4)
- Adrian Smith (R-NE) · Mar 24, 2026
- Carol D. Miller (R-WV) · Mar 24, 2026
- Nathaniel Moran (R-TX) · Mar 24, 2026
- Vern Buchanan (R-FL) · Mar 24, 2026
Summary
Summary by the Congressional Research Service· describes the “Introduced in House” version
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.)
Roll-call votes
| Date | Vote | Result | Your members |
|---|---|---|---|
| Apr 27, 2026 House #138 | On Motion to Suspend the Rules and Pass, as Amended: IRS Whistleblower Program Improvement Act | Passed | Set your home to see |
Actions
- Apr 28, 2026 · Senate
Received in the Senate and Read twice and referred to the Committee on Finance. - Apr 27, 2026 · House
Motion to reconsider laid on the table Agreed to without objection. - Apr 27, 2026 · 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) - Apr 27, 2026 · House
Considered as unfinished business. (consideration: CR H3117-3118) - Apr 27, 2026 · House
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. - Apr 27, 2026 · House
DEBATE - The House proceeded with forty minutes of debate on H.R. 7959. - Apr 27, 2026 · House
Considered under suspension of the rules. (consideration: CR H3104-3106) - Apr 27, 2026 · House
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. - Apr 9, 2026 · House
Placed on the Union Calendar, Calendar No. 526. - Apr 9, 2026 · House
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-606. - Mar 25, 2026
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0. - Mar 25, 2026
Committee Consideration and Mark-up Session Held - Mar 17, 2026 · House
Referred to the House Committee on Ways and Means. - Mar 17, 2026
Introduced in House