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Congress·Passed House·3 months ago

More Time and Fairer Rules for Tax Court Cases

Also known as: Tax Court Improvement Act

Legislative Progress

✓ Filed
✓ Review
✓ House
Senate
President

Key Points

  • Lets the court require people to show up and bring records before a hearing so both sides share information sooner, which can speed up settlements
  • Allows special Tax Court judges to hear more kinds of cases if both sides agree, and to punish bad behavior in court
  • Requires Tax Court judges to step aside if they have a conflict of interest, using the same rules as other federal courts
  • Gives taxpayers a chance to file late if they had a strong, fair reason, like serious illness, disaster, or getting bad directions from the government
  • Extends deadlines when the court office or online filing system is closed, including during a government shutdown, by the closed days plus 14 more
TaxesConsumer ProtectionSmall Business

Milestones

5 milestones15 actions
Dec 2, 2025Senate

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

Dec 1, 2025House

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

Dec 1, 2025House

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

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, 2025House

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

Source Information

Document Type

Congressional Bill

Official Title

Tax Court Improvement Act

Bill NumberHR 5349
Congress119th Congress
ChamberHouse of Representatives
Latest ActionMotion to reconsider laid on the table Agreed to without objection.

Sponsor

Cosponsors

(1)
D: 1

Analysis generated by AI. While we strive for accuracy, this should not be considered legal or professional advice. Always verify information with official government sources.