AI-assisted analysis based on the official CRS summary. Source version: Jul 24, 2026. Analysis updated: Sep 18, 2026.
01 — The Text
What.
- Authorizes the National Taxpayer Advocate to appear as amicus curiae (friend of the court) and submit amicus briefs in U.S. court cases involving federal tax law
- Requires federal courts to permit such appearances by the National Taxpayer Advocate
- Limits the Advocate's brief submissions to issues that may broadly affect taxpayers' rights
- The National Taxpayer Advocate leads the Taxpayer Advocate Service, an independent IRS organization that helps taxpayers resolve problems with the IRS
- Current law does not authorize the National Taxpayer Advocate to appear as amicus curiae or submit amicus briefs in federal tax cases
02 — The Stakes
So what?
- The bill grants a new authority to the National Taxpayer Advocate; the documented effect on courts, taxpayers, or litigation outcomes is not established in the official summary
- The restriction to issues affecting broad taxpayer rights limits the scope of potential filings, but no specific impact is quantified
- No documented effects on case outcomes, court procedures, or IRS operations are stated in the summary
03 — The Path
Now what?
- House passed the bill on September 15, 2026, by voice vote under suspension of rules
- House Ways and Means Committee reported an amended version on September 8, 2026
- Committee ordered the bill to be reported as a substitute on July 1, 2026, with unanimous support (39-0)
- No Senate action is recorded as of the most recent date
Legislative History
Actions.
- Sep 15, 2026 — Motion to reconsider laid on the table Agreed to without objection.
- Sep 15, 2026 — On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
- Sep 15, 2026 — Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
- Sep 15, 2026 — DEBATE - The House proceeded with forty minutes of debate on H.R. 9498.
- Sep 15, 2026 — Considered under suspension of the rules.
- Sep 15, 2026 — Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Sep 8, 2026 — Placed on the Union Calendar, Calendar No. 699.
- Sep 8, 2026 — Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-799.