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H.R. 5349119th CongressTaxation
TAS Act
Sponsored by Rep. Nathaniel Moran (R-TX) · 1 active : 1 Democrat
Latest action: Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.
Where it standsBefore the House35 representatives score as swing votes
Passed both chambers, awaiting the President
- House: passedDec 1, 2025
- Senate: passedSep 30, 2026
- President: Awaiting action
Summary
, via Congress.govTax 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.
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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.
Committees and subjects
Committees
- House Committee on Ways and Means · HouseReported by · Markup by · Referred to
- Senate Committee on Finance · SenateDischarged from · Referred to
Subjects
- Civil actions and liability
- Evidence and witnesses
- Internal Revenue Service (IRS)
- Judges
- Judicial procedure and administration
- Specialized courts
How the Senate breaks down
- 7Swing 70–100
- 65Middle 30–70
- 28Entrenched 0–30
Members fall into . All 100 senators have enough data to score. The bill is not before the Senate right now; these scores show where members would stand.
Key players in the Senate
Ranked by swing score, 0–100 · swing-v2Bars show each input from 0 to 100: ideology gap, scorecard gap, . is the seat’s partisan lean, and shows how much of the input data a score has.
Similar past votes, Senate
Earlier behind swing-v3’s inputLoading similar votes
Cosponsors
1 activeShow all 1 cosponsors
- Terri A. Sewell (D-AL-7)
How the swing score works
Ideology gapHow far a member’s DW-NOMINATE voting score sits from their party’s median in the same chamber.
Scorecard gapHow far their Heritage Action and LCV ratings stray from their party’s average, using the groups’ votes on similar bills where available.
Cross-pressureHow strongly their district or state leans toward the other party, from our own computed partisan lean.
Similar votesHow often they voted against their own party on earlier roll calls about this bill or similar ones.
Committee bonusMembers of the committees handling the bill decide whether it moves, so they get a boost.
Cosponsor checkThe sponsor and active cosponsors have already committed, so they drop toward entrenched.
