National Taxpayer Advocate Enhancement Act of 2025
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TQL analysis
C70
70 / 90 · methodology full_text_v3
The National Taxpayer Advocate Enhancement Act of 2025 amends the Internal Revenue Code to allow the National Taxpayer Advocate to appoint counsel within their office. This change aims to align with the intent of the IRS Restructuring and Reform Act of 1998, enhancing the Advocate's ability to consult legal counsel as needed.
Structural flags
⚑ No enforcement or oversight — imposes duties but names no enforcement or oversight mechanism
⚑ Spends without a pay-for — authorizes new spending with no stated offset or pay-for
Legislative structure
Criterion breakdown8 criteria · max 90
Advanced Full criterion breakdown
The letter, score, and explanation above are free. The point-by-point breakdown of all eight scored criteria — with each criterion's value and how it moved the grade — is a Quiet Ledger research capability.
Access options →Recorded vote · House roll call 85 · 2025-03-31
385 Yea · 0 Nay · 0 Present · 45 Not voting — Passed
Actions (17)
| Date | Time | Action |
|---|---|---|
| 2025-02-05 | — | Referred to the House Committee on Ways and Means. |
| 2025-02-05 | — | Introduced in House |
| 2025-02-05 | — | Introduced in House |
| 2025-02-12 | — | Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0. |
| 2025-02-12 | — | Committee Consideration and Mark-up Session Held |
| 2025-03-27 | — | Placed on the Union Calendar, Calendar No. 33. |
| 2025-03-27 | — | Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-46. |
| 2025-03-27 | — | Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-46. |
| 2025-03-31 | 16:53:05 | Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. |
| 2025-03-31 | 16:53:21 | Considered under suspension of the rules. (consideration: CR H1349-1351) |
| 2025-03-31 | 16:53:22 | DEBATE - The House proceeded with forty minutes of debate on H.R. 997. |
| 2025-03-31 | 17:02:44 | 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. |
| 2025-03-31 | 18:56:16 | Considered as unfinished business. (consideration: CR H1356-1357) |
| 2025-03-31 | 19:03:39 | On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 385 - 0 (Roll no. 85). (text: CR H1349-1350) |
| 2025-03-31 | 19:03:39 | 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): 385 - 0 (Roll no. 85). |
| 2025-03-31 | 19:03:42 | Motion to reconsider laid on the table Agreed to without objection. |
| 2025-04-01 | — | Received in the Senate and Read twice and referred to the Committee on Finance. |
Provenance
- Methodology
- full_text_v3
- Calculated
- 2026-09-18 16:58:30.149+00
- Source version
- 2025-04-01
- Assessments
- —
The Quiet Ledger grades legislation on its content. A bill grade is analysis of the bill — not a grade of its sponsor or of any member who voted on it.