H.R. 7959Passed HouseTAXATION
IRS Whistleblower Program Improvement Act
Administrative remedies · Congressional oversight · Department of the Treasury
Key facts
Introduced: Mar 17, 2026
Chamber: House
Cosponsors: 5
Congress: 119th
Latest action · Apr 28, 2026
Received in the Senate and Read twice and referred to the Committee on Finance.
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.)
Summary by Congressional Research Service.
Floor Votes
House Roll Call #138 · Apr 27, 2026
House Roll Call #138 · Apr 27, 2026
Timeline
- Apr 28, 2026Received in the Senate and Read twice and referred to the Committee on Finance.
- Apr 27, 2026Motion to reconsider laid on the table Agreed to without objection.
- Apr 27, 2026On 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)
- Apr 27, 2026Passed/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)
- Apr 27, 2026Considered as unfinished business. (consideration: CR H3117-3118)
- Apr 27, 2026At 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.
- Apr 27, 2026DEBATE - The House proceeded with forty minutes of debate on H.R. 7959.
- Apr 27, 2026Considered under suspension of the rules. (consideration: CR H3104-3106)
- Apr 27, 2026Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Apr 9, 2026Placed on the Union Calendar, Calendar No. 526.
- Apr 9, 2026Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-606.
- Apr 9, 2026Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-606.
- Mar 25, 2026Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.
- Mar 25, 2026Committee Consideration and Mark-up Session Held
- Mar 17, 2026Referred to the House Committee on Ways and Means.
- Mar 17, 2026Introduced in House
- Mar 17, 2026Introduced in House
Cosponsors
In the News
- House Overwhelmingly Passes Bill to Strengthen IRS Whistleblower Program - Legis1
- Congress Vote: The House has passed H.R. 7959 - IRS Whistleblower Program Improvement Act - Quiver Quantitative
- Bills Will Improve the IRS, Help Taxpayers - National Taxpayers Union
- Legislation To Strengthen IRS Tax Whistleblower Program Moves Forward - Forbes
- House Ways and Means Committee Passes Five Bipartisan Bills By Unanimous Votes - Current Federal Tax Developments
- House Ways and Means Committee Votes to Reform IRS Whistleblower Program - Whistleblower Network News
- Bills Would Improve Integrity and Quality of Operations at the IRS - National Taxpayers Union
- Revitalize the IRS Whistleblower Program: Congress Must Act Now - Whistleblower Network News
- New Bill: Representative Mike Kelly introduces H.R. 7959: IRS Whistleblower Program Improvement Act - Quiver Quantitative
View official record on Congress.gov →