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Bills Would Boost Taxpayer Protections, Improve IRS Tech Usage

September 15, 2026

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NTU urges all members to vote “YES” on the below bills being considered on the House floor today. Three of these bills help increase protections for taxpayers, while the other bill encourages better use of technology at the IRS to improve tax collection and administration.

H.R. 9496 - End Tax Penalties on American Hostages Act

Sponsored by Representatives Claudia Tenney (R-NY), and co-sponsored by Dina Titus (D-NV) and Don Beyer (D-VA), this legislation would extend federal tax deadlines for American citizens and their spouses who are wrongfully detained or held hostage while abroad. The bill would also allow for refunds of interest, penalties, or additional taxes levied for failing to meet a deadline while in detention, which is similar to the rules that apply for military service members in areas of conflict as well as those who are affected by serious national disasters. This helps fix an ongoing issue affecting a small but important group of Americans who, after years of wrongful confinement, return home to large tax penalties for bills that they were unable to pay while incarcerated. The bill is endorsed by the American Institute of CPAs, and has a negligible cost to taxpayers.

H.R. 9498 - Taxpayer Advocate Participation Act

Sponsored by Representatives Greg Steube (R-FL) and Suzan DelBene (D-WA), this legislation would allow the National Taxpayer Advocate to appear as an amicus curiae (“friend of the court”) in federal tax-related court cases. As an independent watchdog within the Internal Revenue Service (IRS), the Office of the Taxpayer Advocate possesses extensive knowledge of the challenges taxpayers face when navigating an increasingly complex tax code, but currently is not allowed to represent the interests of taxpayers in court. Allowing the Advocate to provide this expertise isn’t just a question of promoting a more efficient tax system; it helps restore trust in government by ensuring the American people have an independent voice that advocates for the fair and consistent application of tax laws when taxpayer rights are at stake. NTU supported this low-cost bill in markup at the Ways and Means Committee, where it passed unanimously.

H.R. 9501 - AI Tax Integrity Act

This bipartisan legislation, led by Representatives Vern Buchanan (R-FL) and Steven Horsford (D-NV) and cosponsored by Aaron Bean (R-FL) and David Schweikert (R-AZ), would require the Treasury Department and the IRS to create a pilot program that uses artificial intelligence (AI) to identify inaccurate federal tax returns, including those resulting from improper preparation, fraudulent claims, or identity theft. The bill also requires the creation and submission of a report to Congress by the Government Accountability Office (GAO) on the new program’s performance, including the amount of improper refunds detected and the accuracy of the AI tool. The legislation aims to test AI technology on a limited basis before any large-scale investment is made. It passed the Ways and Means Committee unanimously.

H.R. 9499 - Protecting Taxpayers from Ghost Prepayers Act

Led by Nicole Malliotakis (R-NY), this legislation would prevent taxpayers who are victims of fraud by tax preparers from being punished for actions they did not commit. It clarifies the statute of limitations for fraudulent returns when a taxpayer uses a “ghost preparer”—an unlicensed tax professional who prepares a return but does not sign it. Current law subjects taxpayers to an indefinite statute of limitations for fraud causes perpetrated by a dishonest tax preparer, even if the taxpayer did not intend to dodge their tax obligations. This low cost bill would limit this unlimited statute of limitations rule to just instances when a taxpayer intended to commit fraud, while expanding penalties for tax preparers for creating fraudulent tax return documents. It passed the Ways and Means Committee with a unanimous vote.

Roll call votes will be included in NTU’s annual Rating of Congress and “YES” votes will be considered the pro-taxpayer position.

If you have any questions, please contact NTU Senior Policy Manager David Timmons at dtimmons@ntu.org.