IRS Whistleblower Program Improvement Act

Where it stands

1. Introduced Done · Mar 17, 2026
2. Committee Done · Mar 17, 2026
3. Passed House Done · Apr 27, 2026
4. Passed Senate Not yet
5. President Not yet
6. Law Not yet

From the official actions on Congress.gov.

Key points

What it changes

A plain-language summary isn't ready yet. The official summary below describes the bill.

Who it affects

A plain-language summary isn't ready yet. The official summary below describes the bill.

What it costs

No cost estimate yet.

Where it stands

Received in the Senate and Read twice and referred to the Committee on Finance. (Apr 28, 2026)

What happens next

The Senate would need to pass it next.

Official 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 the Congressional Research Service (Introduced in House version), via Congress.gov. These are proposed provisions, not enacted law.

Recorded votes

1. HOUSEFinal passageApr 27, 2026 · roll call 138

   On Motion to Suspend the Rules and Pass, as Amended: Passed (346–10)

   This vote decided whether the bill passes this chamber.
   Votes by party

   How each party voted on roll call 138

   Party	Yes	No	Present	Did not vote	Share voting Yes
   Democratic	183	1	0	28
   Republican	162	9	0	45
   Independent	1	0	0	0

   Party totals from the official roll call.

   Map: how each state voted

   All voted YesSplitAll voted NoNo Yes or No votes

   Each state is shaded by the share of its U.S. House members who voted Yes, out of those who voted Yes or No. Colors show the vote, not party.

   Office of the Clerk, U.S. House ↗ — includes how every member voted

Vote types come from the official question text. How we label votes

Legislative history

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