IRS Whistleblower Program Improvement Act
This bill expands financial rewards, tax breaks, and privacy protections for people who report tax fraud to the IRS. Whistleblowers can keep their identities anonymous during Tax Court disputes unless a judge finds a compelling public reason to reveal them, and courts can examine newly discovered evidence when deciding reward amounts. If the IRS delays recommending an award for more than a year after fully collecting the back taxes, the government must add interest to the final payout. The bill also allows all IRS whistleblowers to deduct their legal fees from their taxable income and requires annual public reports on the top ten tax schemes exposed.
What this bill touches.
Who it helps · who it burdens.
Who it helps
- IRS whistleblowersGains the right to proceed anonymously before the Tax Court (Sec. 3(a)), receives de novo court review of award decisions including new evidence (Sec. 2(a)), accrues interest on delayed award notices after collections and liabilities are finalized (Sec. 5(a)), and receives an above-the-line tax deduction for attorney fees and legal costs associated with discretionary awards (Sec. 6(a)).
Who it burdens
- Internal Revenue ServiceMust pay interest on whistleblower awards if preliminary award recommendation notices are delayed more than 12 months after proceeds are collected and liabilities are finalized (Sec. 5(a)), and must include descriptions of up to 10 top tax avoidance schemes in its annual whistleblower report (Sec. 4(a)).
- U.S. Tax CourtRequired to conduct de novo review of whistleblower award decisions using the administrative record plus newly discovered or previously unavailable evidence (Sec. 2(a)), and must evaluate whether societal interests outweigh harm to the whistleblower before denying an election to proceed anonymously (Sec. 3(a)).
The provisions, in plain language.
Show all 5 provisions
Requires the Tax Court to conduct an independent review of IRS whistleblower award decisions using the existing administrative record and any newly discovered or previously unavailable evidence.
Allows whistleblowers to remain anonymous in Tax Court proceedings unless the court rules that the societal interest in naming them outweighs the potential harm to them.
Requires the IRS to pay interest on whistleblower awards if it does not notify the whistleblower of a preliminary award recommendation within one year after collecting the tax proceeds and finalizing the taxpayer's liabilities.
Extends the above-the-line tax deduction for attorney fees and court costs to whistleblowers receiving discretionary IRS awards.
Requires the annual IRS whistleblower report to include descriptions of up to 10 of the top tax avoidance schemes disclosed by whistleblowers during the year.
Requires the Tax Court to conduct an independent review of IRS whistleblower award decisions using the existing administrative record and any newly discovered or previously unavailable evidence.
Allows whistleblowers to remain anonymous in Tax Court proceedings unless the court rules that the societal interest in naming them outweighs the potential harm to them.
Requires the IRS to pay interest on whistleblower awards if it does not notify the whistleblower of a preliminary award recommendation within one year after collecting the tax proceeds and finalizing the taxpayer's liabilities.
Extends the above-the-line tax deduction for attorney fees and court costs to whistleblowers receiving discretionary IRS awards.
How your members of Congress line up
How members voted on IRS Whistleblower Program Improvement Act.
Recorded roll calls on this bill, most recent first. Open one to see each member's position.
How it moved.
Show all 15 actions
- Received in the Senate and Read twice and referred to the Committee on Finance.
- Motion to reconsider laid on the table Agreed to without objection.
- 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)
- Passed/agreed to in House: 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)
- Considered as unfinished business. (consideration: CR H3117-3118)
- 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.
- DEBATE - The House proceeded with forty minutes of debate on H.R. 7959.
- Considered under suspension of the rules. (consideration: CR H3104-3106)
- Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Placed on the Union Calendar, Calendar No. 526.
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-606.
- Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.
- Committee Consideration and Mark-up Session Held
- Referred to the House Committee on Ways and Means.
- Introduced in House
- Received in the Senate and Read twice and referred to the Committee on Finance.
- Motion to reconsider laid on the table Agreed to without objection.
- 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)
- Passed/agreed to in House: 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)
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-606.
- Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.
- Introduced in House
Read it for yourself.
Sources & provenance
Cite this page
Civic Herald. “IRS Whistleblower Program Improvement Act (H.R. 7959, 119th Congress).” https://civicherald.app/bills/119-hr-7959. Congress.gov record as of Jul 23, 2026.