Bill

H.R. 7959 (119th): IRS Whistleblower Program Improvement Act

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.)

house · Substantive

Rankings updated October 26, 2026, 11:44 AM ET · Votes through September 30, 2026
Exported candidates: 719 | Filings on file, by office: H: 5838 | P: 1467 | S: 1567. These counts include every filing for that office, so they are larger than the ranked list. One person can have more than one filing. Non-voting delegates are left out.

Official source

Summary

Recorded summary

The bill amends the Internal Revenue Code's whistleblower program. It changes Tax Court review of whistleblower awards from abuse-of-discretion to de novo review on the administrative record plus any new or previously unavailable evidence. It allows whistleblowers anonymity in Tax Court proceedings unless a societal interest in disclosure outweighs potential harm to the whistleblower. It requires the IRS whistleblower report to list up to 10 top tax avoidance schemes disclosed by whistleblowers. It requires interest on mandatory awards when the IRS fails to give timely notice of an award recommendation. It extends the attorney-fee adjusted-gross-income deduction to discretionary awards, not only mandatory ones.

abuse_accountabilityadministrative_procedurecivil_forfeiture_abusetax_policywhistleblower_protection

Theological note: The bill concerns the fair administration of tax law and the treatment of private persons who report tax avoidance. Scripture supports truthful reporting and just treatment of those who bring wrongdoing to light, and it also requires honest dealing in public and commercial life. The measure's main issues are procedural fairness, protection of informants, and the orderly administration of awards. These are prudential questions of governance and do not on their face involve direct moral evil.

Scoring

How this bill is scored

Debt and war Cloture and Tier 1 Procedural votes Scoring mechanics abuse accountability

Roll

Recorded votes

Roll 138 · 27-Apr-2026 7:00 PM · On Motion to Suspend the Rules and Pass, as Amended · Passed

Yea 346 · Nay 10 · Other 73

Yea

Nay

Other

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