Tax Court Improvement Act
Introduced
Moved
Reached a final decision
Introduced 2025-09-15
Derived from the official record below.
Officially: “Tax Court Improvement Act” Read the full text
Taxation
What it does
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
Summary by the Congressional Research Service, from the official record. Plain-language AI rewrite coming. Not legal advice.
Where it is
Introduced · 2025-09-15
In the House.
Passed the House · 2025-12-01
Senate floor vote · next
Official documents
Full bill textread it on this site, version rfs (Referred in Senate), as published by GovInfo
officialCongressional Budget Office cost estimatewhat it would cost, by the nonpartisan CBO
officialThe on-site text is shown verbatim from the GovInfo publication, captured 2026-07-23. The same version at GovInfo.
The numbers
29%
of bills that passed one chamber became law in the 118th Congress, 2023 to 2024 (n=939)
2
sponsors, out of 218 needed to pass
Who is lobbying on this
NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS)via NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS)
4 filingsSMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL)via SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL)
2 filingsFrom 6 filings in federal lobbying disclosures (LDA), via lda.gov, naming this bill (2025 to 2026). Filings are self-reported by lobbying firms and show who is paid to influence this bill. They do not say which side, or whether it worked.
Every fact on this page links to its source, starting with the official bill record. Last action: Received in the Senate and Read twice and referred to the Committee on Finance. (2025-12-02).