Politiparty
Politiparty
LeaderboardCongressBills

119th Congress Taxation

H.R. 5349: TAS Act

Tax Court Improvement Act

Resolving DifferencesSep 30, 2026

  1. Introduced (completed)Sep 15, 2025
  2. Passed House (completed)Dec 1, 2025
  3. Passed Senate (completed)Sep 30, 2026
  4. Differences resolved (not reached)
  5. To the President (not reached)
  6. Became law (not reached)

Summary

Introduced in House, Sep 15, 2025

This bill expands the authority of the U.S. Tax Court to issue subpoenas, authorizes the Tax Court to extend certain petition deadlines, and makes other changes related to Tax Court procedures.

The bill authorizes the Tax Court to issue subpoenas compelling the production of documents and other items from a litigant or witness for evidentiary or discovery purposes (whether or not it is in connection with a scheduled hearing). (Under current law, the Tax Court may issue subpoenas only to compel the attendance and testimony of witnesses and the production of evidence at a scheduled hearing or deposition.)

The bill authorizes the Tax Court to extend (or toll) the deadline to file a Tax Court petition contesting an Internal Revenue Service (IRS) deficiency notice if it is equitable to do so (known as equitable tolling). Further, under the bill, the dismissal of a petition contesting an IRS deficiency notice because the petition is not filed before the deadline and equitable tolling is denied is not treated as a decision of the Tax Court. This allows a subsequent claim to be filed in U.S. district court if certain conditions are met.

Read the full summary

The bill also

  • expands the type of Tax Court proceedings for which special trial judges may be appointed,
  • authorizes Tax Court special trial judges to impose fines up to $5,000 and up to 30 days in jail for contempt of court, and
  • requires Tax Court judges and special trial judges to recuse themselves in certain circumstances.

Written by the Congressional Research Service, Library of Congress.

Roll calls

0 votes on this bill

No roll call votes have been held on this bill.

Amendments

2 offered

Showing 2 of 2 amendments

  • S.Amdt. 6848Michael Crapo R-IDAgreedSep 30, 2026Sep 30, 2026: Amendment SA 6848 agreed to in Senate by Unanimous Consent.
  • S.Amdt. 6847Michael Crapo R-IDAgreedSep 30, 2026Sep 30, 2026: Amendment SA 6847 agreed to in Senate by Unanimous Consent.

Cosponsors

1

Bipartisan support.

Who scored on this bill

180 points earned
  1. 1Nathaniel Moran R-TX SponsorDrew cross-party cosponsors, introduced, marked up, reported, passed House, discharged, passed Senate7 events+132
  2. 2Michael Crapo R-ID2 amendments offered, 2 agreed4 events+44
  3. 3Terri Sewell D-ALCosponsored; cosponsored bill passed2 events+4
See all scorers and every scoring event

Introductions and cosponsorships count toward weekly caps and show no points.

Other bills by Nathaniel Moran

History

  1. Sep 30, 2026Passed the Senate with an amendment by unanimous consent.
  2. Dec 1, 2025Passed the House by voice vote.
  3. Sep 15, 2025Introduced in the House by Nathaniel Moran.
Show the full action history (18 actions)
  1. Sep 30, 2026Measure laid before Senate by unanimous consent. (consideration: CR S5207-5208)
  2. Sep 30, 2026Senate Committee on Finance discharged by Unanimous Consent.
  3. Sep 30, 2026Measure laid before Senate by unanimous consent.
  4. Sep 30, 2026Passed/agreed to in Senate: Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.
  5. Sep 30, 2026Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.
  6. Dec 2, 2025Received in the Senate and Read twice and referred to the Committee on Finance.
  7. Dec 1, 2025Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  8. Dec 1, 2025Considered under suspension of the rules. (consideration: CR H4942-4944)
  9. Dec 1, 2025DEBATE - The House proceeded with forty minutes of debate on H.R. 5349.
  10. Dec 1, 2025Passed/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)
  11. Dec 1, 2025On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4942-4944)
  12. Dec 1, 2025Motion to reconsider laid on the table Agreed to without objection.
  13. Oct 3, 2025Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-335.
  14. Oct 3, 2025Placed on the Union Calendar, Calendar No. 287.
  15. Sep 17, 2025Committee Consideration and Mark-up Session Held
  16. Sep 17, 2025Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
  17. Sep 15, 2025Introduced in House
  18. Sep 15, 2025Referred to the House Committee on Ways and Means.