Bill Sponsor
BILLSPONSOR
Bill Sponsor
Politicians
Bills
House Bill 9498
119th Congress(2025-2026)
Taxpayer Advocate Participation Act
Active
Active
Passed House on Sep 15, 2026
Overview
Text
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
Jump To
H. R. 9498 (Referred-in-Senate)


119th CONGRESS
2d Session
H. R. 9498

IN THE SENATE OF THE UNITED STATES

September 16, 2026

Received; read twice and referred to the Committee on Finance

AN ACT

To amend the Internal Revenue Code of 1986 to authorize the National Taxpayer Advocate to appear as amicus curiae in Federal tax cases, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Taxpayer Advocate Participation Act”.

SEC. 2. Authorization for National Taxpayer Advocate to appear as amicus curiae in Federal tax cases.

(a) In general.—Section 7803(c)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:

“(F) APPEARANCES AS AMICUS CURIAE.—

“(i) IN GENERAL.—The National Taxpayer Advocate may appear as amicus curiae in any action brought in a court of the United States related to Federal tax law. In any such action, the National Taxpayer Advocate may present the views of the National Taxpayer Advocate only with respect to an issue which may broadly affect the rights of taxpayers, particularly the rights described in subsection (a)(3).

“(ii) FEDERAL COURTS.—A court of the United States may grant the application of the National Taxpayer Advocate to appear in any action described in clause (i) for the purposes described in such clause.”.

(b) Effective date.—The amendment made by this section shall take effect on the date of the enactment of this Act.

Passed the House of Representatives September 15, 2026.

    Attest:kevin f. mccumber,   
    Clerk.