The record

LegislationLegislation· Sep 2026
HR 5349 Passed both chambers

Sponsored by Nathaniel Moran (R)

Tax Court Improvement Act

Expands customer service tools, judicial review, and protections for taxpayers and small businesses.

Tradeoff

Makes multiple changes to tax administration and procedures with minimal net revenue effect (less than $500,000 over ten years). No major fiscal tradeoff.

What's in it

See official bill text

Reduces the deficit by $6 million over 10 years (2026-2035).

The $6 million reduction in the deficit over 10 years is primarily a small federal revenue effect from tax administration changes; the policy's real impact is on Tax Court operations and taxpayer procedural rights, with federal implementation costs under $500,000.

H.R. 5349, Tax Court Improvement Act · Nov 2025

Passed the House by on December 1, 2025. Passed the Senate by on September 30, 2026.

  1. House

    Introduced

    (Sep 15, 2025)

  2. House

    Committee on Ways and Means(Sep 15, 2025)

  3. House

    The Committee on Ways and Means voted to send it to the floor

    Reported 40 - 0(Sep 17, 2025)

    Committee report H. Rept. 119-335.

  4. House

    Passage of the bill

    Passed by (Dec 1, 2025)

    No individual votes were recorded.

  5. Senate

    Received from the House

    on Finance(Dec 2, 2025)

  6. Senate · Amended

    Senator Crapo's

    Agreed to by (S.Amdt. 6847 · Sep 30, 2026)

    Renames the bill TAS Act and adds ten titles of IRS taxpayer provisions, including Tax Court refund suits up to $2,000,000, while dropping equitable tolling.

    No individual votes were recorded.

  7. Senate

    Passage of the bill

    Passed by (Sep 30, 2026)

    No individual votes were recorded.

  8. Senate

    Taken away from the Committee on Finance

    Discharged(Sep 30, 2026)