H.R. 7959 Passed the House Taxation

IRS Whistleblower Program Improvement Act

To amend the Internal Revenue Code of 1986 to make improvements with respect to the treatment of whistleblowers, and for other purposes.

  1. Introduced
  2. Committee
  3. Passed House
  4. Passed Senate
  5. To President
  6. Became law
Sponsor Rep. Kelly, Mike [R-PA-16] Introduced March 17, 2026 Cosponsors 5 (1 D, 4 R) Latest action April 28, 2026

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, Library of Congress.

Congress.gov

Roll-call votes

Actions

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

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