PSI Sci

Before you vote › Federal bills

H.R. 9498: Taxpayer Advocate Participation Act

119th Congress · introduced 2026-06-29 · Taxation · Latest: Received in the Senate and Read twice and referred to the Committee on Finance.

federal

What does this mean?

Official title

Taxpayer Advocate Participation Act

Plain summary

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.

Congressional Research Service summary (Introduced in House), quoted unchanged (nonpartisan). Read the source.

What a vote does

A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

Taxpayer Advocate Participation Act

Source: Congressional Research Service summary (Introduced in House)

AI explanation – may be wrong, check the official text

No AI explanation yet. It takes up to a minute to write and is then saved for everyone.

Limited to a few requests an hour per person.

The strongest published arguments

Arguments for (supporters)

Needs sources: no published arguments on this side yet. We only show items backed by a published source. Suggest one.

Arguments against (opponents)

Needs sources: no published arguments on this side yet. We only show items backed by a published source. Suggest one.

Alternatives

Needs sources: no published alternatives yet (for example a different bill, a law instead of an amendment, or keeping current law). We only show items backed by a published source. Suggest one.

Officials and money

Sponsor: Rep. Steube, W. Gregory [R-FL-17] · 1 cosponsors

Money: CBO cost estimate: H.R. 9498, Taxpayer Advocate Participation Act (2026-08-20) No linked contracts or vendors yet.

Words on this page, explained (1)
Bill
A proposed law. It becomes law only if it passes the legislature and is signed by the president or governor (or a veto is overridden).

Plain meanings written from linked sources. All words.

Sources

Record fed-us-cong119-hr9498 · catalog fed-us-congress-bills-cong119 · updated 2026-11-03 by psicol fed-bills