H.R. 7959 · 119th Congress · pending
IRS Whistleblower Program Improvement Act
Received in the Senate and Read twice and referred to the Committee on Finance.
Latest official action 2026-04-28 · Referred
The bill, briefly
IRS Whistleblower Program Improvement Act This bill modifies provisions of the Internal Revenue Code relating to whistleblower awards and protections. Specifically, the bill revises the standard for review of whistleblower awards in the Tax Court to require a de novo review (rather than the current abuse of discretion review) based on the administrative record established at the time of the whistleblower award determination and any new or previously unavailable evidence, allows whistleblowers anonymity in proceedings before the Tax Court (unless a societal interest in disclosing a whistleblower's identity outweighs potential harm to the whistleblower), modifies the Internal Revenue Service (IRS) whistleblower report to require inclusion of a list and description of up to 10 of the top tax avoidance schemes disclosed by whistleblowers, and requires payment of interest on mandatory whistleblower awards if the IRS fails to provide timely notice to a whistleblower of an award recommendation. The bill also allows payments of the attorney fees of whistleblowers to be deducted when calculating adjusted gross income for tax purposes regardless of whether the whistleblower award was paid through the mandatory or the discretionary whistleblower award program. (Under current law, the deduction is limited to attorney fees paid in connection with mandatory awards.)
Congressional Research Service · 2026-03-17
Who reported lobbying on this bill?
Amount spent specifically on this bill: not disclosed
The reports below name this bill and disclose an organization’s overall lobbying expenses or a firm’s client income for the period. They can cover many bills and issues. These amounts are not payments to the bill or its politicians.
No matching lobbying report is imported yet. This is not evidence that no lobbying occurred.
2,409 latest lobbying reports imported. Some source imports are still in progress.
Politicians behind the bill
Sponsors and cosponsors from the official source, limited to members currently in office. Campaign amounts are cycle-wide and are not payments for this bill.
Sponsor
Mike Kelly
House · PA District 16 · Republican
$951,468PAC receipts · 2025–2026
Cosponsor
Mike Thompson
House · CA District 4 · Democratic
$1,885,724PAC receipts · 2025–2026
Cosponsor
Carol D. Miller
House · WV District 1 · Republican
$1,270,919PAC receipts · 2025–2026
Cosponsor
Vern Buchanan
House · FL District 16 · Republican
$537,704PAC receipts · 2025–2026
Cosponsor
Nathaniel Moran
House · TX District 1 · Republican
$844,910PAC receipts · 2025–2026
Cosponsor
Adrian Smith
House · NE District 3 · Republican
$1,398,745PAC receipts · 2025–2026
5 of 5 source cosponsor records retrieved; only current officials and unwithdrawn sponsorships appear.
PAC donors to the listed sponsors
These are all-cycle contributions to the listed sponsors’ and cosponsors’ campaigns. FEC does not attribute them to this bill. A donation plus sponsorship does not establish why a politician acted.
AMERICAN BANKERS ASSOCIATION PAC (BANKPAC)$52,500
Mike Kelly · Sponsor · $10,000
Mike Thompson · Cosponsor · $10,000
Carol D. Miller · Cosponsor · $10,000
Vern Buchanan · Cosponsor · $5,000
Nathaniel Moran · Cosponsor · $7,500
Adrian Smith · Cosponsor · $10,000
Official PAC recordTHE COUNCIL OF INSURANCE AGENTS & BROKERS POLITICAL ACTION COMMITTEE$51,000
Mike Kelly · Sponsor · $10,000
Mike Thompson · Cosponsor · $10,000
Carol D. Miller · Cosponsor · $10,000
Vern Buchanan · Cosponsor · $5,000
Nathaniel Moran · Cosponsor · $6,000
Adrian Smith · Cosponsor · $10,000
Official PAC recordNEW YORK LIFE INSURANCE COMPANY POLITICAL ACTION COMMITTEE$50,500
Mike Kelly · Sponsor · $10,000
Mike Thompson · Cosponsor · $5,500
Carol D. Miller · Cosponsor · $10,000
Vern Buchanan · Cosponsor · $5,000
Nathaniel Moran · Cosponsor · $10,000
Adrian Smith · Cosponsor · $10,000
Official PAC recordNATIONAL MULTIFAMILY HOUSING COUNCIL AND REAL ESTATE TECHNOLOGY AND TRANSFORMATION CENTER POLITICAL ACTION COMMITTEE (NMHC PAC)$50,000
Mike Kelly · Sponsor · $5,000
Mike Thompson · Cosponsor · $10,000
Carol D. Miller · Cosponsor · $10,000
Vern Buchanan · Cosponsor · $5,000
Nathaniel Moran · Cosponsor · $10,000
Adrian Smith · Cosponsor · $10,000
Official PAC recordERNST & YOUNG POLITICAL ACTION COMMITTEE$49,000
Mike Kelly · Sponsor · $7,500
Mike Thompson · Cosponsor · $10,000
Carol D. Miller · Cosponsor · $6,500
Vern Buchanan · Cosponsor · $5,000
Nathaniel Moran · Cosponsor · $10,000
Adrian Smith · Cosponsor · $10,000
Official PAC recordAMERICAN HOSPITAL ASSOCIATION PAC$46,000
Mike Kelly · Sponsor · $5,000
Mike Thompson · Cosponsor · $8,000
Carol D. Miller · Cosponsor · $10,000
Vern Buchanan · Cosponsor · $5,000
Nathaniel Moran · Cosponsor · $9,500
Adrian Smith · Cosponsor · $8,500
Official PAC recordDAVITA INC. POLITICAL ACTION COMMITTEE (DAPAC)$41,000
Mike Kelly · Sponsor · $9,500
Mike Thompson · Cosponsor · $7,000
Carol D. Miller · Cosponsor · $8,500
Vern Buchanan · Cosponsor · $4,000
Nathaniel Moran · Cosponsor · $5,000
Adrian Smith · Cosponsor · $7,000
Official PAC recordAMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS POLITICAL ACTION COMMITTEE$40,000
Mike Kelly · Sponsor · $7,500
Mike Thompson · Cosponsor · $10,000
Carol D. Miller · Cosponsor · $5,000
Vern Buchanan · Cosponsor · $5,000
Nathaniel Moran · Cosponsor · $5,000
Adrian Smith · Cosponsor · $7,500
Official PAC recordNATIONAL ASSOCIATION OF INSURANCE AND FINANCIAL ADVISORS POLITICAL ACTION COMM$40,000
Mike Kelly · Sponsor · $10,000
Mike Thompson · Cosponsor · $7,500
Carol D. Miller · Cosponsor · $7,500
Nathaniel Moran · Cosponsor · $5,000
Adrian Smith · Cosponsor · $10,000
Official PAC recordTHE HOME DEPOT INC. POLITICAL ACTION COMMITTEE$40,000
Mike Kelly · Sponsor · $7,500
Mike Thompson · Cosponsor · $7,500
Carol D. Miller · Cosponsor · $5,000
Vern Buchanan · Cosponsor · $2,500
Nathaniel Moran · Cosponsor · $7,500
Adrian Smith · Cosponsor · $10,000
Official PAC recordNATIONAL BEER WHOLESALERS ASSOCIATION POLITICAL ACTION COMMITTEE$39,000
Mike Kelly · Sponsor · $10,000
Mike Thompson · Cosponsor · $10,000
Carol D. Miller · Cosponsor · $5,000
Vern Buchanan · Cosponsor · $2,500
Nathaniel Moran · Cosponsor · $6,500
Adrian Smith · Cosponsor · $5,000
Official PAC recordNATIONAL RURAL ELECTRIC COOPERATIVE ASSOCIATION AMERICA'S ELECTRIC COOPERATIVES PAC$39,000
Mike Kelly · Sponsor · $8,000
Mike Thompson · Cosponsor · $10,000
Carol D. Miller · Cosponsor · $7,000
Vern Buchanan · Cosponsor · $2,000
Nathaniel Moran · Cosponsor · $4,000
Adrian Smith · Cosponsor · $8,000
Official PAC recordELEVANCE HEALTH, INC. POLITICAL ACTION COMMITTEE (ELEVANCE HEALTH PAC)$38,500
Mike Kelly · Sponsor · $5,000
Mike Thompson · Cosponsor · $5,000
Carol D. Miller · Cosponsor · $6,000
Vern Buchanan · Cosponsor · $2,500
Nathaniel Moran · Cosponsor · $10,000
Adrian Smith · Cosponsor · $10,000
Official PAC recordHONEYWELL INTERNATIONAL INC. TECHNOLOGIES PUBLIC AFFAIRS COUNCIL (HONPAC)$37,500
Mike Kelly · Sponsor · $1,000
Mike Thompson · Cosponsor · $9,500
Carol D. Miller · Cosponsor · $9,500
Vern Buchanan · Cosponsor · $2,000
Nathaniel Moran · Cosponsor · $6,000
Adrian Smith · Cosponsor · $9,500
Official PAC recordAMERICAN COUNCIL OF ENGINEERING COMPANIES (ACEC/PAC)$36,925
Mike Kelly · Sponsor · $6,500
Mike Thompson · Cosponsor · $7,500
Carol D. Miller · Cosponsor · $6,425
Vern Buchanan · Cosponsor · $2,000
Nathaniel Moran · Cosponsor · $4,500
Adrian Smith · Cosponsor · $10,000
Official PAC recordBURNS AND MCDONNELL INC. PAC$35,500
Mike Kelly · Sponsor · $10,000
Mike Thompson · Cosponsor · $10,000
Carol D. Miller · Cosponsor · $5,500
Adrian Smith · Cosponsor · $10,000
Official PAC recordNATIONAL ASSOCIATION OF REAL ESTATE INVESTMENT TRUSTS, INC. POLITICAL ACTION COMMITTEE$35,500
Mike Kelly · Sponsor · $8,000
Mike Thompson · Cosponsor · $5,000
Carol D. Miller · Cosponsor · $5,000
Vern Buchanan · Cosponsor · $2,000
Nathaniel Moran · Cosponsor · $7,500
Adrian Smith · Cosponsor · $8,000
Official PAC recordAMERICA'S CREDIT UNIONS PAC$35,000
Mike Kelly · Sponsor · $10,000
Mike Thompson · Cosponsor · $10,000
Carol D. Miller · Cosponsor · $5,000
Nathaniel Moran · Cosponsor · $5,000
Adrian Smith · Cosponsor · $5,000
Official PAC recordFINSECA PAC$35,000
Mike Kelly · Sponsor · $2,500
Mike Thompson · Cosponsor · $10,000
Carol D. Miller · Cosponsor · $5,500
Vern Buchanan · Cosponsor · $4,500
Nathaniel Moran · Cosponsor · $8,000
Adrian Smith · Cosponsor · $4,500
Official PAC recordNATIONAL AUTOMOBILE DEALERS ASSOCIATION POLITICAL ACTION COMMITTEE$35,000
Mike Kelly · Sponsor · $5,000
Mike Thompson · Cosponsor · $10,000
Carol D. Miller · Cosponsor · $10,000
Nathaniel Moran · Cosponsor · $10,000
Official PAC recordTHRIVENT FINANCIAL FOR LUTHERANS POLITICAL ACTION COMMITTEE$35,000
Mike Kelly · Sponsor · $10,000
Mike Thompson · Cosponsor · $10,000
Carol D. Miller · Cosponsor · $3,500
Nathaniel Moran · Cosponsor · $8,500
Adrian Smith · Cosponsor · $3,000
Official PAC recordHUMANA INC. POLITICAL ACTION COMMITTEE$33,000
Mike Kelly · Sponsor · $5,000
Mike Thompson · Cosponsor · $7,500
Carol D. Miller · Cosponsor · $5,000
Vern Buchanan · Cosponsor · $5,000
Nathaniel Moran · Cosponsor · $2,500
Adrian Smith · Cosponsor · $8,000
Official PAC recordNATIONAL ASSOCIATION OF REALTORS POLITICAL ACTION COMMITTEE$33,000
Mike Kelly · Sponsor · $5,000
Mike Thompson · Cosponsor · $5,000
Carol D. Miller · Cosponsor · $5,000
Vern Buchanan · Cosponsor · $3,000
Nathaniel Moran · Cosponsor · $10,000
Adrian Smith · Cosponsor · $5,000
Official PAC recordUBS AMERICAS INC. POLITICAL ACTION COMMITTEE (UBS PAC)$32,500
Mike Thompson · Cosponsor · $5,000
Carol D. Miller · Cosponsor · $7,500
Vern Buchanan · Cosponsor · $5,000
Nathaniel Moran · Cosponsor · $5,000
Adrian Smith · Cosponsor · $10,000
Official PAC recordNATIONAL ELECTRICAL CONTRACTORS ASSOCIATION POLITICAL ACTION COMMITTEE$31,000
Mike Kelly · Sponsor · $5,000
Mike Thompson · Cosponsor · $10,000
Carol D. Miller · Cosponsor · $10,000
Vern Buchanan · Cosponsor · $5,000
Nathaniel Moran · Cosponsor · $1,000
Official PAC recordAMERICAN PHYSICAL THERAPY ASSOCIATION PHYSICAL THERAPY POLITICAL ACTION COMMITTEE (PT-PAC)$30,000
Mike Kelly · Sponsor · $5,000
Mike Thompson · Cosponsor · $3,500
Carol D. Miller · Cosponsor · $10,000
Vern Buchanan · Cosponsor · $5,000
Nathaniel Moran · Cosponsor · $1,000
Adrian Smith · Cosponsor · $5,500
Official PAC recordBUILD POLITICAL ACTION COMMITTEE OF THE NATIONAL ASSOCIATION OF HOME BUILDERS (BUILDPAC)$30,000
Mike Kelly · Sponsor · $3,500
Mike Thompson · Cosponsor · $8,000
Carol D. Miller · Cosponsor · $10,000
Nathaniel Moran · Cosponsor · $3,500
Adrian Smith · Cosponsor · $5,000
Official PAC recordMR. SOUTHERN MISSOURIAN IN THE HOUSE PAC$30,000
Mike Kelly · Sponsor · $5,000
Carol D. Miller · Cosponsor · $10,000
Vern Buchanan · Cosponsor · $5,000
Nathaniel Moran · Cosponsor · $5,000
Adrian Smith · Cosponsor · $5,000
Official PAC recordNATIONAL APARTMENT ASSOCIATION POLITICAL ACTION COMMITTEE$29,000
Mike Kelly · Sponsor · $10,000
Mike Thompson · Cosponsor · $7,000
Carol D. Miller · Cosponsor · $7,500
Nathaniel Moran · Cosponsor · $4,500
Official PAC recordAMERICAN ASSOCIATION OF NURSE ANESTHETISTS SEPARATE SEGREGATED FUND (CRNA-PAC)$27,500
Mike Kelly · Sponsor · $2,500
Mike Thompson · Cosponsor · $2,500
Carol D. Miller · Cosponsor · $10,000
Vern Buchanan · Cosponsor · $2,500
Adrian Smith · Cosponsor · $10,000
Official PAC recordDELOITTE POLITICAL ACTION COMMITTEE$27,500
Mike Thompson · Cosponsor · $7,500
Carol D. Miller · Cosponsor · $5,000
Vern Buchanan · Cosponsor · $5,000
Nathaniel Moran · Cosponsor · $2,500
Adrian Smith · Cosponsor · $7,500
Official PAC recordELI LILLY AND COMPANY POLITICAL ACTION COMMITTEE$27,500
Mike Kelly · Sponsor · $10,000
Carol D. Miller · Cosponsor · $4,000
Vern Buchanan · Cosponsor · $5,000
Nathaniel Moran · Cosponsor · $4,500
Adrian Smith · Cosponsor · $4,000
Official PAC recordFEDERATION OF EXCHANGE ACCOMODATORS 1031 PAC$27,500
Mike Thompson · Cosponsor · $10,000
Carol D. Miller · Cosponsor · $5,000
Vern Buchanan · Cosponsor · $5,000
Nathaniel Moran · Cosponsor · $5,000
Adrian Smith · Cosponsor · $2,500
Official PAC recordJOHNSON & JOHNSON POLITICAL ACTION COMMITTEE$27,500
Mike Kelly · Sponsor · $5,000
Mike Thompson · Cosponsor · $3,000
Carol D. Miller · Cosponsor · $6,500
Vern Buchanan · Cosponsor · $5,000
Nathaniel Moran · Cosponsor · $3,500
Adrian Smith · Cosponsor · $4,500
Official PAC recordPFIZER INC. PAC$27,500
Mike Kelly · Sponsor · $10,000
Mike Thompson · Cosponsor · $2,000
Carol D. Miller · Cosponsor · $4,000
Vern Buchanan · Cosponsor · $1,500
Nathaniel Moran · Cosponsor · $5,500
Adrian Smith · Cosponsor · $4,500
Official PAC recordTHE NORTHWESTERN MUTUAL LIFE INSURANCE COMPANY POLITICAL ACTION COMMITTEE (NMPAC)$27,500
Mike Kelly · Sponsor · $7,000
Mike Thompson · Cosponsor · $5,000
Carol D. Miller · Cosponsor · $3,500
Vern Buchanan · Cosponsor · $5,000
Nathaniel Moran · Cosponsor · $5,000
Adrian Smith · Cosponsor · $2,000
Official PAC recordUNITEDHEALTH GROUP INCORPORATED PAC (UNITEDHEALTH GROUP PAC)$27,500
Mike Kelly · Sponsor · $3,000
Mike Thompson · Cosponsor · $2,500
Carol D. Miller · Cosponsor · $5,500
Vern Buchanan · Cosponsor · $5,000
Nathaniel Moran · Cosponsor · $4,500
Adrian Smith · Cosponsor · $7,000
Official PAC recordVALERO ENERGY CORPORATION POLITICAL ACTION COMMITTEE$27,500
Mike Kelly · Sponsor · $10,000
Carol D. Miller · Cosponsor · $2,500
Nathaniel Moran · Cosponsor · $5,000
Adrian Smith · Cosponsor · $10,000
Official PAC recordNATIONAL COTTON COUNCIL OF AMERICA COMMITTEE FOR THE ADVANCEMENT OF COTTON$27,000
Mike Kelly · Sponsor · $5,000
Mike Thompson · Cosponsor · $7,000
Carol D. Miller · Cosponsor · $5,000
Nathaniel Moran · Cosponsor · $2,500
Adrian Smith · Cosponsor · $7,500
Official PAC recordEMPLOYEE OWNED S CORPORATIONS OF AMERICA PAC (ESCA PAC)$26,500
Mike Kelly · Sponsor · $4,500
Mike Thompson · Cosponsor · $10,000
Carol D. Miller · Cosponsor · $3,000
Vern Buchanan · Cosponsor · $5,000
Nathaniel Moran · Cosponsor · $1,000
Adrian Smith · Cosponsor · $3,000
Official PAC recordThe largest 40 donor totals appear here. Open each politician for their complete, paginated PAC donor list.
What happened after enactment?
This bill is not enacted. Post-enactment results do not apply yet.