Bill Sponsor
House Bill 7959
119th Congress(2025-2026)
IRS Whistleblower Program Improvement Act
Active
Active
Passed House on Apr 27, 2026
Overview
Text
Bill Intelligence

This IRS Whistleblower Program Improvement Act aims to enhance the protection and awards for whistleblowers who report tax violations to the IRS. The bill proposes allowing whistleblowers to remain anonymous before the Tax Court, modifying IRS whistleblower report requirements, including the top tax avoidance schemes disclosed by whistleblowers, providing interest on whistleblower awards, and correcting deductions for attorney's fees. It also outlines specific effective dates for these changes. These amendments seek to improve the process and incentives for individuals to report tax violations and enhance privacy and fairness for whistleblowers throughout the legal proceedings.

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Sponsor
Introduced
Mar 17, 2026
Latest Action
Apr 28, 2026
Origin Chamber
House
Type
Bill
Bill
The primary form of legislative measure used to propose law. Depending on the chamber of origin, bills begin with a designation of either H.R. or S. Joint resolution is another form of legislative measure used to propose law.
Bill Number
7959
Congress
119
Policy Area
Taxation
Taxation
Primary focus of measure is all aspects of income, excise, property, inheritance, and employment taxes; tax administration and collection. Measures concerning state and local finance may fall under Economics and Public Finance policy area.
Sponsorship by Party
Republican
Pennsylvania
Democrat
California
Republican
Nebraska
Republican
West Virginia
House Votes (1)
Senate Votes (0)
checkPassed on April 27, 2026
Question
On Motion to Suspend the Rules and Pass, as Amended
Status
Passed
Type
Roll Call Vote
Roll Call Vote
A vote that records the individual position of each Member who voted. Such votes occurring on the House floor (by the "yeas and nays" or by "recorded vote") are taken by electronic device. The Senate has no electronic voting system; in such votes, Senators answer "yea" or "nay" as the clerk calls each name aloud. Each vote is compiled by clerks and receives a roll call number (referenced in Congress.gov as a "Record Vote" [Senate] or "Roll no." [House]).
Roll Call Type
2/3 Yea-And-Nay
Roll Number
138
House Roll Call Votes
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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.)

Text (4)
April 28, 2026
April 27, 2026
April 9, 2026
March 17, 2026
Actions (15)
04/28/2026
Received in the Senate and Read twice and referred to the Committee on Finance.
04/27/2026
Motion to reconsider laid on the table Agreed to without objection.
04/27/2026
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)
04/27/2026
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)
04/27/2026
Considered as unfinished business. (consideration: CR H3117-3118)
04/27/2026
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.
04/27/2026
DEBATE - The House proceeded with forty minutes of debate on H.R. 7959.
04/27/2026
Considered under suspension of the rules. (consideration: CR H3104-3106)
04/27/2026
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
04/09/2026
Placed on the Union Calendar, Calendar No. 526.
04/09/2026
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-606.
03/25/2026
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.
03/25/2026
Committee Consideration and Mark-up Session Held
03/17/2026
Referred to the House Committee on Ways and Means.
03/17/2026
Introduced in House
Public Record
Record Updated
Jun 11, 2026 9:14:31 PM