NONPARTISAN · SOURCED FROM CONGRESS.GOV, OPENFEC, SENATE & HOUSE CLERKS · UPDATED REGULARLY
119th Congress · House bill · Last action Sep 30, 2026
Bills›Taxation›H.R. 5349Congress.gov ↗
H.R. 5349Passed Both ChambersTaxation

TAS Act

Sponsor: Rep. Moran, Nathaniel (R-TX)1 cosponsorIntroduced Sep 15, 2025
✆
In plain English

H.R. 5349, sponsored by Rep. Nathaniel Moran (R-TX), expands the Tax Court's authority to issue subpoenas for documents and evidence beyond what it can currently compel, and allows the Tax Court to extend deadlines for filing petitions against IRS deficiency notices when appropriate. The bill also expands the types of cases where special trial judges can be appointed, authorizes those judges to impose fines up to $5,000 and jail time up to 30 days for contempt of court, and requires Tax Court judges and special trial judges to recuse themselves in certain circumstances. When an IRS deficiency petition is dismissed for missing the filing deadline, it is no longer treated as a Tax Court decision, allowing the case to proceed in federal district court under certain conditions. The Senate passed the bill by unanimous consent on September 30, 2026, with an amendment to the title.

Generated by ThePolitibase from the bill text and CRS summary. Read the official text →
Note: the official CRS summary for this bill was written on 2025-09-15, but the bill text was revised on 2026-09-30T04:00:00Z. Provisions may have been added since the summary was written — the section list above reflects the current text.

Where it is in the process

✓
Introduced
Sep 15
✓
House committee
Sep 17
✓
House floor
Dec 1
✓
Senate
Sep 30
5
Signed
-
What happens next: Cleared both chambers. Heads to the President's desk.

Community vote

How readers of ThePolitibase feel about this bill. Reader sentiment only — not a scientific poll, and not a measure of public opinion.

- support · - oppose · - total

District map

Scroll or use + / − to zoom, drag to pan. Search a ZIP or district to jump there.
Now showing: community pulse — reader sentiment, not a scientific poll
Hover a district to see the member and how they voted.
Add your voice
Reader sentiment only — not a scientific poll, one vote per network. Find your district above (by ZIP or code), then weigh in.
No district selected

Sponsor

Cosponsors (1)

TR
All Democratic.

Activity timeline

Sep 30
Sep 30
Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.
Sep 30
Sep 30
Passed/agreed to in Senate: Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.
Sep 30
Sep 30
Measure laid before Senate by unanimous consent. (consideration: CR S5207-5208)
Sep 30
Sep 30
Senate Committee on Finance discharged by Unanimous Consent.
Sep 30
Sep 30
Senate Committee on Finance discharged by Unanimous Consent.
Dec 2
Dec 2, 2025
Received in the Senate and Read twice and referred to the Committee on Finance.
Dec 1
Dec 1, 2025
Motion to reconsider laid on the table Agreed to without objection.
Dec 1
Dec 1, 2025
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4942-4944)
Dec 1
Dec 1, 2025
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4942-4944)
Dec 1
Dec 1, 2025
DEBATE - The House proceeded with forty minutes of debate on H.R. 5349.
Read the bill text
Official text via Congress.gov. Opens in a new tab.
Read full text →

Full action log

All 20 recorded actions since introduction · Source: Congress.gov
2026
Sep 30
SENATEPassed Senate with an amendment and an amendment to the Title by Unanimous Consent.
Sep 30
Passed/agreed to in Senate: Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.
Sep 30
SENATEMeasure laid before Senate by unanimous consent. (consideration: CR S5207-5208)
Sep 30
SENATESenate Committee on Finance discharged by Unanimous Consent.
Sep 30
Senate Committee on Finance discharged by Unanimous Consent.
2025
Dec 2
SENATEReceived in the Senate and Read twice and referred to the Committee on Finance.
Dec 1
HOUSEMotion to reconsider laid on the table Agreed to without objection.
Dec 1
HOUSEOn motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4942-4944)
Dec 1
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4942-4944)
Dec 1
HOUSEDEBATE - The House proceeded with forty minutes of debate on H.R. 5349.
Dec 1
HOUSEConsidered under suspension of the rules. (consideration: CR H4942-4944)
Dec 1
HOUSEMr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Oct 3
HOUSEPlaced on the Union Calendar, Calendar No. 287.
Oct 3
HOUSEReported (Amended) by the Committee on Ways and Means. H. Rept. 119-335.
Oct 3
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-335.
Sep 17
HOUSEOrdered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
Sep 17
HOUSECommittee Consideration and Mark-up Session Held
Sep 15
HOUSEReferred to the House Committee on Ways and Means.
Sep 15
Introduced in House
Sep 15
Introduced in House

All 1 cosponsor

1 Democrat · 0 Republicans
Democrats (1)
Vote alerts
Know how your reps voted on this bill

One email when they vote against their own party. Nothing else.

Nonpartisan · Unsubscribe in one click · We never sell your address
Track this bill
Get an alert when it moves to the next stage or gets a vote.
Share
Embed this tracker on your site
Paste this HTML into your blog post or website to show a live tracker for this bill.
The embedded card updates automatically as the bill progresses. Preview →