H.R. 9498: Taxpayer Advocate Participation Act
A House bill (H.R.) in the 119th U.S. Congress.
Overview
| Congress | 119th U.S. Congress (2025–2026) |
|---|---|
| Type | House bill (H.R.) |
| Originating chamber | House |
| Introduced | 2026-06-29 |
| Sponsor | Rep. Steube, W. Gregory [R-FL-17] |
| Policy area | Taxation |
| Cosponsors | 1 |
| Latest action | 2026-07-01 — Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 39 - 0. |
| Last updated | 2026-07-24 |
Summary
Official summary (Introduced in House, 2026-06-29):
Taxpayer Advocate Participation Act
This bill authorizes the National Taxpayer Advocate to appear as amicus curiae and submit amicus briefs in a U.S. court in cases involving federal tax law.
Further, the bill requires federal courts to permit such appearances. (An amicus curiae is a person or group that is not a party in a court case but has an interest in the case and may be permitted to submit a brief, known as an amicus brief, to the court in relation to the case.) Under the bill, the National Taxpayer Advocate may present the views of the National Taxpayer Advocate in such a case only with respect to an issue which may broadly affect certain rights of taxpayers.
As background, the National Taxpayer Advocate leads the Taxpayer Advocate Service, which is an independent organization within the Internal Revenue Service (IRS) responsible for helping taxpayers resolve problems with the IRS. The National Taxpayer Advocate is also responsible for proposing administrative and legislative changes to mitigate such problems. Under current law, the National Taxpayer Advocate is not authorized to appear as amicus curiae or submit amicus briefs in cases involving federal tax law.
Cosponsors (1)
| Name | Party / state |
|---|---|
| Suzan K. DelBene | D WA (original cosponsor) 2026-06-29 |
Full text & official record
The official bill text, section-by-section summary, amendments, committee reports, and the complete legislative timeline for H.R. 9498 are published by Congress on congress.gov.
View H.R. 9498 on congress.gov →
Frequently asked questions
What is H.R. 9498?
H.R. 9498 is a House bill (H.R.) introduced in the 119th U.S. Congress, originating in the House. Official title: Taxpayer Advocate Participation Act.
Where can I read the full bill text?
The full text, cosponsors, amendments, and legislative status for H.R. 9498 are available on congress.gov.
Bill data: congress.gov API (official congressional records).