H.R. 7959IRS Whistleblower Program Improvement Act

1 recorded actionWhat the measure does Read on Congress.gov

Sponsor: Mike Kelly [R-PA-16]
Cosponsors: 5 · 4 Republicans · 1 Democrat
Policy area: Taxation
Committees: Ways and Means Committee, Finance Committee
Latest action: Apr 28, 2026 · Received in the Senate and Read twice and referred to the Committee on Finance.

IntroducedMar 17, 2026
Passed the HouseApr 27, 2026
Passed the SenateNot yet reached
Sent to the PresidentNot yet reached
Became lawNot yet reached

What the measure doesCRS summary

This bill modifies provisions of the Internal Revenue Code relating to whistleblower awards and protections.

Specifically, the bill

revises the standard for review of whistleblower awards in the Tax Court to require a de novo review (rather than the current abuse of discretion review) based on the administrative record established at the time of the whistleblower award determination and any new or previously unavailable evidence,
allows whistleblowers anonymity in proceedings before the Tax Court (unless a societal interest in disclosing a whistleblower's identity outweighs potential harm to the whistleblower),
modifies the Internal Revenue Service (IRS) whistleblower report to require inclusion of a list and description of up to 10 of the top tax avoidance schemes disclosed by whistleblowers, and
requires payment of interest on mandatory whistleblower awards if the IRS fails to provide timely notice to a whistleblower of an award recommendation.

The bill also allows payments of the attorney fees of whistleblowers to be deducted when calculating adjusted gross income for tax purposes regardless of whether the whistleblower award was paid through the mandatory or the discretionary whistleblower award program. (Under current law, the deduction is limited to attorney fees paid in connection with mandatory awards.)

Written by the nonpartisan Congressional Research Service, describing H.R. 7959 as introduced in House on Mar 17, 2026. It is not the text of the measure; a later amendment may have changed what it does.

How every member votedHouse roll call 138

House Apr 27, 2026

On Motion to Suspend the Rules and Pass, as Amended

IRS Whistleblower Program Improvement Act

Passed · Two-thirds required

346 Yea 10 Nay 73 not voting

Crossed both parties 10 of 356 voting members broke with their own party: 1 Democrat, 9 Republicans.

Open the official roll call

How the chamber split

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DemocratsIndependentsRepublicansFilled: YeaRing: NayGrey: not voting or present

By party select a segment to filter

All members429 members

Democratic212 members

Independent1 member

Republican216 members

marks half of the votes cast. A party’s majority is the side most of its voting members took.

Cosponsors5 · 4 Republicans · 1 Democrat

Signing on is not a vote: a member can cosponsor H.R. 7959 and vote against it. 1 signed when it was filed.

DMike Thompson [D-CA-04]Original2026 profile

RCarol D. Miller [R-WV-01]Joined Mar 24, 20262026 profile

RVern Buchanan [R-FL-16]Joined Mar 24, 2026

RNathaniel Moran [R-TX-01]Joined Mar 24, 20262026 profile

RAdrian Smith [R-NE-03]Joined Mar 24, 20262026 profile

Loading the public record

H.R. 7959IRS Whistleblower Program Improvement Act

What the measure doesCRS summary

How every member votedHouse roll call 138

On Motion to Suspend the Rules and Pass, as Amended

How the chamber split

Cosponsors5 · 4 Republicans · 1 Democrat

H.R. 7959IRS Whistleblower Program Improvement Act

What the measure doesCRS summary

How every member votedHouse roll call 138

On Motion to Suspend the Rules and Pass, as Amended

How the chamber split

Cosponsors5 · 4 Republicans · 1 Democrat

Who lobbied on H.R. 79593 organizations

Who lobbied on H.R. 79593 organizations