H.R. 9498 – Reading Mode

IIB

119th CONGRESS

2d Session

H. R. 9498

IN THE SENATE OF THE UNITED STATES

September 16, 2026

Received; read twice and referred to the Committee on Finance

AN ACT

To amend the Internal Revenue Code of 1986 to authorize the National Taxpayer Advocate to appear as amicus curiae in Federal tax cases, and for other purposes.

Short title

This Act may be cited as the Taxpayer Advocate Participation Act.

Authorization for National Taxpayer Advocate to appear as amicus curiae in Federal tax cases

(a)

In general

Section 7803(c)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:

(F)

Appearances as amicus curiae

(i)

In general

The National Taxpayer Advocate may appear as amicus curiae in any action brought in a court of the United States related to Federal tax law. In any such action, the National Taxpayer Advocate may present the views of the National Taxpayer Advocate only with respect to an issue which may broadly affect the rights of taxpayers, particularly the rights described in subsection (a)(3).

(ii)

Federal courts

A court of the United States may grant the application of the National Taxpayer Advocate to appear in any action described in clause (i) for the purposes described in such clause.

(b)

Effective date

The amendment made by this section shall take effect on the date of the enactment of this Act.

Passed the House of Representatives September 15, 2026.

Kevin F. McCumber,

Clerk.