LawLinter
Back to search
HR 5349 - 119

TAS Act

Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.

Bill highlights

Votes, text signals, source context, and latest movement from this record.

House votes
None linked

No House roll call vote is attached to this bill yet.

View votes
Source context
Linked data

8 sectors · 1 CBO estimate · spending context

Review context
Bill text
191
analyzed sections
87 deadlines 60 dollar signals 194 tax signals
Open stats
Latest action
Sep 30, 2026

Measure laid before Senate by unanimous consent. (consideration: CR S5207-5208)

View timeline

Bill Text Stats

191
Analyzed sections
$13.0M
Detected dollar total
194
Tax signals
87
Deadlines

Signal counts

Tax density 101.6%
Spending density 34.0%
Tax 194
Amendments 98
Deadline 87
Spending 65
Enforcement 42
Benefits 25
Statutory Reference 20
Studies 20
Courts 19
Agency 12
Privacy 5
Fees 1
Rulemaking 1

Top agencies

Secretary of State and the 2
Secretary of Education 1
Secretary of Education shall annually submit a 1
Secretary of Health and Human Services 1
Secretary of Labor 1
Secretary of State shall provide the 1
Secretary of the Interior 1
Secretary of the Treasury 1

Statutory references

section 330 of title 31 7
22 U.S.C. 1741b 2
22 U.S.C. 1741 1
26 U.S.C. 7801 1
2 U.S.C. 900 1
2 U.S.C. 905 1
section 1342 of title 31 1
section 330 of title 31 1

House Votes

No House roll call votes have been linked to this bill yet.

Timeline

Sep 30, 2026

Measure laid before Senate by unanimous consent. (consideration: CR S5207-5208)

Sep 30, 2026

Senate Committee on Finance discharged by Unanimous Consent.

Sep 30, 2026

Senate Committee on Finance discharged by Unanimous Consent.

Sep 30, 2026

Measure laid before Senate by unanimous consent.

Sep 30, 2026

Passed/agreed to in Senate: Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.

Sep 30, 2026

Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.

Dec 2, 2025

Received in the Senate and Read twice and referred to the Committee on Finance.

Dec 1, 2025

Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

Dec 1, 2025

Considered under suspension of the rules. (consideration: CR H4942-4944)

Dec 1, 2025

DEBATE - The House proceeded with forty minutes of debate on H.R. 5349.

Dec 1, 2025

Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4942-4944)

Dec 1, 2025

On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4942-4944)

Dec 1, 2025

Motion to reconsider laid on the table Agreed to without objection.

Oct 3, 2025

Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-335.

Oct 3, 2025

Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-335.

Oct 3, 2025

Placed on the Union Calendar, Calendar No. 287.

Sep 17, 2025

Committee Consideration and Mark-up Session Held

Sep 17, 2025

Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.

Sep 15, 2025

Introduced in House

Sep 15, 2025

Introduced in House

Sep 15, 2025

Referred to the House Committee on Ways and Means.

Affected Sectors

How to read this

Sectors are deterministic matches from official Congress.gov data and cached bill text. They are source-derived signals, not conclusions about intent or economic effect.

Evidence matches count official fields, normalized subjects, cached text snippets, or extracted entities that matched the sector rules.

Impact is a bill-level rollup used for sorting and filtering. It is not an economic impact estimate.

Confidence is the strongest individual match score behind that sector.

Evidence snippets show why a sector matched and can repeat when Congress.gov repeats the same phrase across official fields.

Finance and banking
569 evidence matches
Impact 100% Confidence 80%

Secretary of Education shall annually submit a written report to the Secretary of the Treasury secretary of education shall annually submit a written report to the secretary of the treasury

Secretary of the Treasury secretary of the treasury

Secretary of the Treasury or the Secretary secretary of the treasury or the secretary

Technology and data privacy
33 evidence matches
Impact 100% Confidence 81%

he subject of such determination, and (B) such other information as the Secretary determines appropriate to protect the privacy of such persons.. (2) Conforming amendment Section 6103(p)(3)(A) is amended by striking or (9) and inserting (9)

striking ``or (9)'' and inserting determines appropriate to protect the privacy of such persons.''. (2) Conforming amendment.--Section 6103(p)(3)(A) is amended by striking ``or (9)'' and inserting ``(9), or (16)''. (d) Requirement to Includ

is amended by SEC. 703. WHISTLEBLOWER PRIVACY PROTECTIONS. (a) In General.--Paragraph (6) of section 7623(b) is amended by adding at the end the following new subparagraph: ``(D) Whistleblower anonymity before the tax court.--Notwithstandin

Education
26 evidence matches
Impact 100% Confidence 84%

Secretary of Education secretary of education

Secretary of Education secretary of education

Secretary of Education secretary of education

Labor and employment
19 evidence matches
Impact 100% Confidence 82%

Secretary of Labor secretary of labor

Secretary of Labor secretary of labor

Secretary of Labor ng the Secretary, the Administrator of the Small Business Administration, the Secretary of Commerce, the Secretary of Health and Human Services, the Secretary of the Interior, the Secretary of Labor, and the Secretary of

Healthcare
17 evidence matches
Impact 100% Confidence 82%

Secretary of Health and Human Services secretary of health and human services

Secretary of Health and Human Services secretary of health and human services

ding the Secretary, the Administrator of the Small Business Administration, the Secretary of Commerce, the Secretary of Health and Human Services, the Secretary of the Interior, the Secretary of Labor, and the Secretary of Education, or the

Small business
12 evidence matches
Impact 100% Confidence 86%

Administrator of the Small Business Administration administrator of the small business administration

Administrator of the Small Business Administration rative changes to increase practices that promote employer-provided child care benefits, and (G) coordinate with other Federal agencies and officials, including the Secretary, the Administr

nefits, and (G) coordinate with other Federal agencies and officials, including the Secretary, the Administrator of the Small Business Administration, the Secretary of Commerce, the Secretary of Health and Human Services, the Secretary of t

Tribal governments
3 evidence matches
Impact 94% Confidence 82%

heir employees, state workforce boards, state economic development agencies, child care resource and referral agencies, tribal organizations (as defined in section 4(l) of the Indian Self-Determination and Education Assistance Act), and oth

esses considering providing or expanding child care benefits for their employees, state workforce boards, state economic development agencies, child care resource and referral agencies, tribal organizations (as defined in section 4(l) of th

yer-provided child care benefit advocates, businesses considering providing or expanding child care benefits for their employees, state workforce boards, state economic development agencies, child care resource and referral agencies, tribal

Transportation
4 evidence matches
Impact 93% Confidence 80%

ents for certain information returns relating to foreign gifts and trusts (a) In general Section 2006(b) of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 is amended by striking paragraphs (9) and (10). (

is amended by RETURNS RELATING TO FOREIGN GIFTS AND TRUSTS. (a) In General.--Section 2006(b) of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 is amended by striking paragraphs (9) and (10). (b) Effective

Effective date and trusts (a) In general Section 2006(b) of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 is amended by striking paragraphs (9) and (10). (b) Effective date The amendment made by this sec

CBO Cost Estimates

Official Congressional Budget Office cost estimate links associated with this bill through Congress.gov records.

How to read this

CBO estimates are official source documents with their own assumptions, scope, and publication dates. They can score a bill, a version of a bill, or a broader legislative package.

LawLinter stores the source link from Congress.gov and does not replace the CBO document. Use these cards as pointers for source review, not as independent fiscal advice.

CBO context shows source-attributed Congressional Budget Office cost estimates linked from official Congress.gov bill records. It is research context only; read the official CBO source document for assumptions, scope, and dates.

Existing agency spending context

Official USAspending.gov award records for agencies connected through bill-text agency signals. This helps show the existing agency spending landscape around the bill, not spending caused by the bill.

How to read this

USAspending records describe federal awards, grants, contracts, loans, direct payments, recipients, agencies, and dates reported through the official public spending system.

LawLinter links this context through agency names detected in bill text. That bridge is a research shortcut and should not be read as a legal or budget conclusion.

USAspending context shows official public award records for agencies connected through LawLinter bill-text agency signals. It is historical spending and award context only, not proof that this bill caused, authorized, required, or changed any award, grant, contract, payment, or program spending.

Agency sample by amount

Where the local sample is concentrated

$204.2B
Department of Health and Human Services $146.2B
569 sampled awards
Department of Education $37.7B
227 sampled awards
Department of Labor $13.8B
579 sampled awards
Department of State $6.5B
121 sampled awards

Amounts reflect the local USAspending sample linked through agency text signals, not bill-caused spending.

Largest sampled awards

Award records in this context

MICHIGAN DEPARTMENT OF HEALTH AND HUMAN SERVICES $18.8B
grants · Department of Health and Human Services
MICHIGAN DEPARTMENT OF HEALTH AND HUMAN SERVICES $17.6B
grants · Department of Health and Human Services
MICHIGAN DEPARTMENT OF HEALTH AND HUMAN SERVICES $17.5B
grants · Department of Health and Human Services
MICHIGAN DEPARTMENT OF HEALTH AND HUMAN SERVICES $16.2B
grants · Department of Health and Human Services
MICHIGAN DEPARTMENT OF HEALTH AND HUMAN SERVICES $16.1B
grants · Department of Health and Human Services
DEPARTMENT OF EDUCATION CALIFORNIA $2.3B
grants · Department of Health and Human Services

These bars summarize the visible sampled awards below so large awards are easier to scan.

Agency spending context

Department of Health and Human Services

Matched bill text signal: Secretary of Health and Human Services
Sampled awards569
Award amount in local sample$146,150,587,987
Open official USAspending agency page
Agency spending context

Department of Education

Matched bill text signal: Secretary of Education
Sampled awards227
Award amount in local sample$37,746,730,819
Open official USAspending agency page
Agency spending context

Department of State

Matched bill text signal: Secretary of State and the
Sampled awards121
Award amount in local sample$6,544,964,503
Open official USAspending agency page

Campaign Finance Context

Related FEC/OpenFEC campaign-finance records for lawmakers and candidates tied to this bill through source-attributed legislative relationships. These are not donations to the bill itself.

How to read this

Amounts shown here are campaign-finance totals for sponsor or cosponsor-linked candidates and their committees in the displayed FEC cycle.

They are not donations to this bill, spending on this bill, or proof that money influenced or caused sponsorship, cosponsorship, votes, or legislative outcomes.

If multiple linked lawmakers have FEC records, this section can show multiple candidate cards and separate sponsor/cosponsor rollups.

Campaign-finance context uses source-attributed FEC/OpenFEC records that are related or relevant to the displayed bill, lawmaker, candidate, committee, or legislative relationship through deterministic links. It is research context only, not proof of influence, causation, endorsement, or that money caused a sponsorship, vote, or legislative outcome.

No FEC/OpenFEC campaign-finance context is currently linked for this bill.

Lobbying Context

Related LDA.gov filings where public lobbying activity descriptions reference this bill. These records are source-attributed research context, not evidence of influence or causation.

How to read this

LDA filings are public lobbying disclosure records. LawLinter links them here only when the filing activity text contains an exact-looking reference to this bill.

A filing can mention many issues, clients, agencies, or bills. A match should be treated as a pointer for review, not as a conclusion about why legislation changed or how any lawmaker acted.

Lobbying context uses source-attributed LDA.gov records that appear related to this bill through bill references in public lobbying activity descriptions. It is research context only, not proof of influence, causation, endorsement, lobbying effectiveness, or legislative intent.

No LDA.gov lobbying disclosure context is currently linked for this bill.

Summary

00 Introduced in House Dec 1, 2025

Tax Court Improvement Act This bill expands the authority of the U.S. Tax Court to issue subpoenas, authorizes the Tax Court to extend certain petition deadlines, and makes other changes related to Tax Court procedures. The bill authorizes the Tax Court to issue subpoenas compelling the production of documents and other items from a litigant or witness for evidentiary or discovery purposes (whether or not it is in connection with a scheduled hearing). (Under current law, the Tax Court may issue subpoenas only to compel the attendance and testimony of witnesses and the production of evidence at a scheduled hearing or deposition.) The bill authorizes the Tax Court to extend (or toll) the deadline to file a Tax Court petition contesting an Internal Revenue Service (IRS) deficiency notice if it is equitable to do so (known as equitable tolling). Further, under the bill, the dismissal of a petition contesting an IRS deficiency notice because the petition is not filed before the deadline and equitable tolling is denied is not treated as a decision of the Tax Court. This allows a subsequent claim to be filed in U.S. district court if certain conditions are met. The bill also expands the type of Tax Court proceedings for which special trial judges may be appointed, authorizes Tax Court special trial judges to impose fines up to $5,000 and up to 30 days in jail for contempt of court, and requires Tax Court judges and special trial judges to recuse themselves in certain circumstances.

Sponsors

Amendments

2 amendments
119/samdt/6847 Sep 30, 2026

In the nature of a substitute.

Amendment SA 6847 agreed to in Senate by Unanimous Consent.

119/samdt/6848 Sep 30, 2026

To amend the title.

Amendment SA 6848 agreed to in Senate by Unanimous Consent.

Compiled bill record. Bill pages combine Congress.gov source payloads, normalized relationships, cached text analysis, vote links, and deterministic sector/signal extraction. This is not an official government record or legal advice; use the official source link when accuracy matters.
DisclaimerReport issue