US Congress · 119th Congress (2025-2026)

HR 7959In Second Chamber

IRS Whistleblower Program Improvement Act

Source of recordUS Congress · congress.govLast synced Jul 24, 2026

Chamber

House

Progress

Where this bill stands in the legislative process.

Introduced
Passed House
Passed Senate
To President
Became Law

Overview

The IRS Whistleblower Program Improvement Act aims to strengthen protections and incentives for individuals who report tax fraud to the Internal Revenue Service. It changes how the Tax Court reviews whistleblower award determinations to a ‘de novo’ standard, allows whistleblowers to remain anonymous in court proceedings (except when disclosure is deemed necessary), and requires IRS reports to include a list of the top tax avoidance schemes disclosed. The bill also addresses interest accrual on awards and clarifies deductions for attorney fees related to whistleblower claims.

Key provisions

Requires the Tax Court to review whistleblower award determinations ‘de novo’.
Allows whistleblowers to proceed anonymously in Tax Court proceedings unless a societal interest outweighs potential harm.
Mandates that IRS whistleblower reports include a list of the top 10 tax avoidance schemes disclosed.
Establishes interest accrual on mandatory whistleblower awards if the IRS fails to provide timely notice.
Modifies deductions for attorney fees paid by whistleblowers.
Clarifies the ‘applicable date’ for interest accrual calculations.
Amends the section regarding deductions for attorney fees to reference section 7623.

Who is affected

Individuals who report tax fraud to the IRS (whistleblowers)
The Internal Revenue Service (IRS)
Taxpayers
Tax Court
The Department of the Treasury

Bill text

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Mar 17, 2026XMLView source

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Legislative history

17 recorded actions · showing the most recent 12

Apr 9, 2026House

Placed on the Union Calendar, Calendar No. 526.

Apr 9, 2026House

Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-606.

Apr 9, 2026

Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-606.

Apr 27, 2026House

Motion to reconsider laid on the table Agreed to without objection.

Apr 27, 2026House

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

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)

Apr 27, 2026House

Considered as unfinished business. (consideration: CR H3117-3118)

Apr 27, 2026House

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, 2026House

DEBATE - The House proceeded with forty minutes of debate on H.R. 7959.

Apr 27, 2026House

Considered under suspension of the rules. (consideration: CR H3104-3106)

Apr 27, 2026House

Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

Apr 28, 2026Senate

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

Votes

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Recorded roll calls

Geography

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IRS Whistleblower Program Improvement Act

Progress