Strengthening Taxpayer Advocacy Act
A bill to amend the Internal Revenue Code of 1986 to enhance the authority of the National Taxpayer Advocate.
The bill SB5162 aims to strengthen the role of the National Taxpayer Advocate within the Internal Revenue Code of 1986. This advocate, who helps represent the rights of taxpayers, would gain additional authority to better assist and protect taxpayers. The bill is currently in its early stages, having been introduced and referred to the Senate Committee on Finance on July 29, 2026.
Those who would be directly affected by this bill are primarily taxpayers and possibly the Internal Revenue Service (IRS), as it could change how the National Taxpayer Advocate operates and interacts with taxpayers. Enhanced authority could lead to more effective resolution of taxpayer issues and improved taxpayer services.
As of the last update on July 29, 2026, the bill has been read twice in the Senate and referred to the Committee on Finance. This means it is now under review by the committee, which will determine the next steps for the bill, including whether to hold hearings or make recommendations for changes.
