Rep. Steube’s Bill to Strengthen Taxpayer Rights Passes House, Heads to U.S. Senate
WASHINGTON–On Tuesday, the U.S. House of Representatives passed Congressman Greg Steube’s H.R. 9498, the Taxpayer Advocate Participation Act (TAPA), under suspension of the rules. Introduced by Rep. Steube (R-Fla.) alongside Congresswoman Suzan DelBene (D-Wash.), the bipartisan legislation authorizes the National Taxpayer Advocate (NTA) to appear as amicus curiae in federal tax cases on issues that may broadly affect taxpayer rights.
“American taxpayers deserve someone in their corner when their rights are at stake in federal court,” said Rep. Steube. “The National Taxpayer Advocate already fights for taxpayers across the country, but current law does not authorize the Advocate to weigh in on court cases that could impact millions of Americans. My bill closes that gap and makes sure the taxpayer’s voice is heard. I’m pleased to see the House pass TAPA, and I urge the Senate to get it to President Trump’s desk.”
“The National Taxpayer Advocate plays an important role in championing the interests of American taxpayers,” said Ways and Means Committee Chairman Jason Smith (MO-08). “However, current law prohibits the Advocate from doing so when taxpayer rights are at stake in litigation before a court of law. This is a serious weakness in the office’s ability to carry out its mission. With the Taxpayer Advocate Participation Act, Representative Steube has identified a targeted solution and one that is reflective of his ongoing, successful work to advance the interests of American taxpayers.”
“American taxpayers deserve to have an independent voice represent them in court, especially in cases that could impact them and their tax bill. This bipartisan bill will allow the National Taxpayer Advocate to weigh in on behalf of millions of Americans in these vital cases,” said Rep. DelBene. “I thank my colleagues on both sides of the aisle for their efforts to get this through the Ways and Means Committee and now the House so we can better advocate for taxpayers.”
Under current law, the NTA is barred from submitting amicus briefs in federal tax litigation, even in major precedent-setting cases. TAPA closes this statutory gap by amending Section 7803(c)(2) of the Internal Revenue Code, granting the Advocate targeted amicus authority modeled after recommendations in the NTA’s 2026 Purple Book.
The bill does not authorize the NTA to represent individual taxpayers, but ensures the Advocate’s systemic expertise can inform judicial proceedings. TAPA is backed by key organizations, including the National Taxpayers Union, Small Business & Entrepreneurship (SBE) Council, Intuit, 60 Plus Association, and National Association of Consumer Advocates.
The bill unanimously passed the House Committee on Ways and Means on July 1, 2026. Following this week’s passage in the House, TAPA now heads to the U.S. Senate for consideration.
Watch Rep. Steube’s remarks on the House floor here.
Background: Protecting taxpayers and strengthening taxpayer rights has been a consistent focus of Rep. Steube’s work on the Ways and Means Committee. In the nearly forty years since the landmark Tax Reform Act of 1986, Rep. Steube is one of only two Members of Congress who did not chair the committee to have sponsored tax legislation signed into law by presidents of both parties. The House passage of TAPA is another example of what Congress can accomplish when taxpayers are put first.
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