HR 7959 119th Congress

IRS Whistleblower Program Improvement Act

Latest Action

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

Congress.gov

Sponsors

Rep. Kelly, Mike [R-PA-16]

Rep. Kelly, Mike [R-PA-16]

R — PA

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.)

Vote Result

Passed 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)

Actions

2026-04-28T00:00:00

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

2026-04-27T00:00:00

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

2026-04-27T00:00:00

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)

2026-04-27T00:00:00

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)

2026-04-27T00:00:00

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

2026-04-27T00:00:00

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.

2026-04-27T00:00:00

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

2026-04-27T00:00:00

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

2026-04-27T00:00:00

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

2026-04-09T00:00:00

Placed on the Union Calendar, Calendar No. 526.

2026-04-09T00:00:00

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

2026-04-09T00:00:00

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

2026-03-25T00:00:00

Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.

2026-03-25T00:00:00

Committee Consideration and Mark-up Session Held

2026-03-17T00:00:00

Referred to the House Committee on Ways and Means.

2026-03-17T00:00:00

Introduced in House

2026-03-17T00:00:00

Introduced in House

Policy Areas

Taxation

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