HR 5349
Tax Court Improvement Act
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 14, 2026, 4:37 AM
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- Passed House
- Passed Senate
- To President
- Became Law
Bill overview
The Tax Court Improvement Act makes several changes to how the U.S. Tax Court operates. It allows the Tax Court to issue subpoenas to gather evidence for cases, and to extend deadlines for filing petitions contesting IRS notices when it’s fair to do so. The bill also expands the types of cases special trial judges can handle and gives them the authority to impose fines and jail time for contempt of court. Finally, it clarifies the Tax Court’s ability to toll deadlines for filing petitions in situations where filing locations are inaccessible.
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