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![handle is hein.congrecreports/crptxahfo0001 and id is 1 raw text is: AUT-ENTICATED
US. GOVERNMENT
INFORMATION
GP
119TH CONGRESS REPORT
1st Session HOUSE OF REPRESENTATIVES 119-46
NATIONAL TAXPAYER ADVOCATE ENHANCEMENT ACT OF
2025
MARCH 27, 2025.-Committed to the Committee of the Whole House on the State
of the Union and ordered to be printed
Mr. SMITH of Missouri, from the Committee on Ways and Means,
submitted the following
REPORT
[To accompany H.R. 997]
The Committee on Ways and Means, to whom was referred the
bill (H.R. 997) to amend the Internal Revenue Code of 1986 to con-
form to the intent of the Internal Revenue Service Restructuring
and Reform Act of 1998, as set forth in the joint explanatory state-
ment of the committee of conference accompanying Conference Re-
port 105-599, that the National Taxpayer Advocate be able to hire
and consult counsel as appropriate, having considered the same, re-
ports favorably thereon with an amendment and recommends that
the bill as amended do pass.
CONTENTS
Page
I. SUMMARY AND BACKGROUND ............................................................... 2
A. Purpose and Sum m ary ..................................................................... 2
B. Background and Need for Legislation .................... 2
C. Legislative H istory ........................................................................... . 3
D . Designated H earing .......................................................................... 3
II. EXPLANATION OF THE BILL .................................................................. 3
III. VOTE OF THE COM M ITTEE ..................................................................... 5
IV. BUDGET EFFECTS OF THE BILL ............................................................ 5
A. Committee Estimate of Budgetary Effects .................. 5
B. Statement Regarding New Budget Authority and Tax Expendi-
tures Budget Authority .................................................................. 5
C. Cost Estimate Prepared by the Congressional Budget Office ....... 6
V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF
TH E H O U SE ............................................................................................. 6
A. Committee Oversight Findings and Recommendations ................. 6
B. Statement of General Performance Goals and Objectives ............. 6
C. Applicability of House Rule XXI, Clause 5(b) ................ 6
D. Information Relating to Unfunded Mandates ................ 6
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