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House bill · H.R. 7959 (119th Congress)

IRS Whistleblower Program Improvement Act

U.S. House of Representatives

Latest action Apr 28, 2026

Sponsor: Mike Kelly (U.S. Representative, PA-16, Republican)

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From Congress.gov and official rosters. This record was last updated Sep 8, 2026. About our data

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 from the Congressional Research Service. How we handle summaries

Where it stands

Passed one of the two chambers; it still needs the other.

  1. Introduced
  2. In committee
  3. Up for a vote
  4. Passed one chamber
  5. Passed
  6. Enacted

Committee

House Committee on Ways and Means · U.S. House of Representatives

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Cosponsors

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Read on Congress.gov (opens in a new tab)
  • Republican3
  • Democratic1

This bill has cosponsors from more than one party.

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Recorded votes

  • Vote: On Motion to Suspend the Rules and Pass, as Amended

    U.S. HouseApr 27, 2026Result: Passed

    (346) (10) (0) (73)

Related bills

As identified by Congress.gov.

Full history

  1. Apr 28, 2026

    In committee

    Received in the Senate and Read twice and referred to the Committee on Finance.

    U.S. House

  2. Apr 28, 2026

    Sent to the executive

    Received in the Senate and Read twice and referred to the Committee on Finance.

    U.S. Senate

  3. Apr 27, 2026

    Considered as Unfinished business. (consideration: cr H3117-3118)

    Considered as unfinished business. (consideration: CR H3117-3118)

  4. Apr 27, 2026

    Considered as Unfinished business. (consideration: cr H3117-3118)

    Considered as unfinished business. (consideration: CR H3117-3118)

  5. Apr 27, 2026

    Considered as Unfinished business. (consideration: cr H3117-3118)

    Considered as unfinished business. (consideration: CR H3117-3118)

Show full history (20 earlier events)
  1. Apr 27, 2026

    Debate - the House Proceeded With Forty Minutes of Debate on H.R. 7959.

    DEBATE - The House proceeded with forty minutes of debate on H.R. 7959.

    U.S. House of Representatives

  2. Apr 27, 2026

    Passed a chamber

    Motion to reconsider laid on the table Agreed to without objection.

  3. Apr 27, 2026

    Passed a chamber

    Motion to reconsider laid on the table Agreed to without objection.

  4. Apr 27, 2026

    Passed a chamber

    Motion to reconsider laid on the table Agreed to without objection.

  5. Apr 27, 2026

    Passed a chamber

    Passed/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)

    U.S. House of Representatives

  6. Apr 9, 2026

    Placed on the Union Calendar, Calendar No. 526.

  7. Apr 9, 2026

    Placed on the Union Calendar, Calendar No. 526.

  8. Apr 9, 2026

    Placed on the Union Calendar, Calendar No. 526.

  9. Apr 9, 2026

    Reported out of committee

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-606.

  10. Apr 9, 2026

    Reported out of committee

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-606.

  11. Apr 9, 2026

    Reported out of committee

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-606.

  12. Mar 25, 2026

    Committee vote

    Committee Consideration and Mark-up Session Held

  13. Mar 25, 2026

    Committee vote

    Committee Consideration and Mark-up Session Held

  14. Mar 25, 2026

    Committee vote

    Committee Consideration and Mark-up Session Held

  15. Mar 25, 2026

    Reported out of committee

    Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.

  16. Mar 25, 2026

    Reported out of committee

    Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.

  17. Mar 25, 2026

    Reported out of committee

    Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.

  18. Mar 17, 2026

    Introduced

    Introduced in House

    U.S. House of Representatives

  19. Mar 17, 2026

    Introduced

    Introduced in U.S. House

    U.S. House

  20. Mar 17, 2026

    Referred to committee

    Referred to the House Committee on Ways and Means.

    U.S. House of Representatives

Read the record