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119th Congress Taxation

H.R. 7959: IRS Whistleblower Program Improvement Act

Passed HouseApr 27, 2026

  1. Introduced (completed)Mar 17, 2026
  2. Passed House (completed)Apr 27, 2026, 346–10
  3. Passed Senate (not reached)
  4. To the President (not reached)
  5. Became law (not reached)

Summary

Introduced in House, Mar 17, 2026

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.
Read the full summary

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.)

Written by the Congressional Research Service, Library of Congress.

Key votes

House final vote, Apr 27, 2026

On Motion to Suspend the Rules and Pass, as Amended

Passed 346–10

Yea 346two-thirds 238Nay 10

  • Democrats183 yea, 1 nay
  • Republicans162 yea, 9 nay
  • Independents1 yea, 0 nay

Broke with their party: Keith Self (R-TX), Chip Roy (R-TX), Ralph Norman (R-SC), Thomas Massie (R-KY), Clay Higgins (R-LA), Andy Harris (R-MD), Randall Fine (R-FL), Lizzie Fletcher (D-TX), Josh Brecheen (R-OK) and Eric Burlison (R-MO) voted Nay

See how all 356 members voted

Showing 429 of 429 members

Yea 346

Republicans (162)

Democrats (183)

Independents (1)

Nay 10

Republicans (9) broke with their party

Democrats (1) broke with their party

Not voting 73

Republicans (45)

Senate

Not yet voted

Passed the House Apr 27, 2026. Awaiting Senate action.

Roll calls

1 vote on this bill

Showing 1 of 1 roll calls

  • Apr 27, 2026HouseOn Motion to Suspend the Rules and Pass, as AmendedFinal passagePassed, yea-nay 346–10
    Roll call 138 tally by party
    PartyYeaNayPresentNot voting
    Democrats1831028
    Republicans1629045
    Independents1000
    Total34610073

    House roll call 138: On Motion to Suspend the Rules and Pass, as Amended. Passed.

    10 crossed party lines: 1 Democrat, 9 Republicans

    How each member voted (429)

Amendments

0 offered

No amendments were offered to this bill.

Cosponsors

5

Bipartisan support.

Who scored on this bill

148 points earned
  1. 1Mike Kelly R-PA SponsorDrew cross-party cosponsors, introduced, marked up, reported, passed House5 events+68
  2. 2Josh Brecheen R-OK1 maverick vote1 event+6
  3. 2Eric Burlison R-MO1 maverick vote1 event+6
  4. 2Randall Fine R-FL1 maverick vote1 event+6
  5. 2Lizzie Fletcher D-TX1 maverick vote1 event+6
See all scorers and every scoring event

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

Other bills by Mike Kelly

History

  1. Apr 27, 2026Passed the House, 346–10.
  2. Mar 17, 2026Introduced in the House by Mike Kelly.
Show the full action history (15 actions)
  1. Apr 28, 2026Received in the Senate and Read twice and referred to the Committee on Finance.
  2. Apr 27, 2026Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  3. Apr 27, 2026Considered under suspension of the rules. (consideration: CR H3104-3106)
  4. Apr 27, 2026DEBATE - The House proceeded with forty minutes of debate on H.R. 7959.
  5. 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.
  6. Apr 27, 2026Considered as unfinished business. (consideration: CR H3117-3118)
  7. 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)
  8. 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)
  9. Apr 27, 2026Motion to reconsider laid on the table Agreed to without objection.
  10. Apr 9, 2026Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-606.
  11. Apr 9, 2026Placed on the Union Calendar, Calendar No. 526.
  12. Mar 25, 2026Committee Consideration and Mark-up Session Held
  13. Mar 25, 2026Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.
  14. Mar 17, 2026Introduced in House
  15. Mar 17, 2026Referred to the House Committee on Ways and Means.