Legislative Oversight

Stable identifiers

{
  "congress": 119,
  "bill_type": "hr",
  "bill_number": 7959,
  "sponsor_bioguide_id": null
}

Canonical URL: https://www.congress.gov/bill/119th-congress/house-bill/7959

Official text excerpt

119 HR 7959 IH: IRS Whistleblower Program Improvement Act 
 U.S. House of Representatives 
 2026-03-17 
 text/xml 
 EN 
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. 
 
 
 
 I 119th CONGRESS 2d Session H. R. 7959 IN THE HOUSE OF REPRESENTATIVES March 17, 2026 Mr. Kelly of Pennsylvania (for himself and Mr. Thompson of California ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to make improvements with respect to the treatment of whistleblowers, and for other purposes. 
 1. Short title; etc 
 (a) Short title This Act may be cited as the IRS Whistleblower Program Improvement Act . (b) Amendment of 1986 code Except as otherwise expressly provided, whenever in this Act an amendment is expressed in terms of an amendment to a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. 
 (c) References to Secretary For purposes of this Act, the term Secretary means the Secretary of the Treasury or the Secretary's delegate. (d) Table of contents The table of contents of this Act is as follows: 
 
 Sec. 1. Short title; etc. 
 Sec. 2. Standard and scope of review of whistleblower award determinations. 
 Sec. 3. Whistleblower privacy protections. 
 Sec. 4. Modification of IRS whistleblower report. 
 Sec. 5. Interest on whistleblower awards. 
 Sec. 6. Correction regarding deductions for attorney’s fees. 
 2. Standard and scope of review of whistleblower award determinations 
 (a) In general Paragraph (4) of section 7623(b) is amended— (1) by striking appealed to and inserting reviewed by , and 
 (2) by adding at the end the following: Any review by the Tax Court under the preceding sentence shall be de novo and shall be based on the administrative record established at the time of the original determination and any add…

Raw official payload (JSONB)

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Contributing member votes

Citations

• Congress.gov