Taxpayer Advocate Continuity Act
- Bill Number
- H.R. 8208
- Origin Chamber
- House
- Congress
- 119th Congress, Session 2
- Policy Area
- Taxation
- Status
- Introduced
- Latest Action
- 2026-04-06: Referred to the House Committee on Ways and Means.
- Last Updated
- 2026-04-21T20:32:42Z
AI-Generated Summary
Taxpayer Advocate Continuity Act (H.R. 8208)
Purpose
To ensure the Office of the Taxpayer Advocate and the IRS Commissioner can continue operations to help taxpayers facing economic hardships during a government shutdown (lapse in appropriations for the IRS).
Key Provisions
- Exception to spending restrictions: Overrides the Antideficiency Act (31 U.S.C. § 1341(a)), which generally bars federal agencies from spending money without congressional appropriations.
- Allowed activities during lapses:
- Assist taxpayers experiencing economic hardship (defined under tax law as severe financial distress caused by IRS actions or failures to act, like wrongful tax collections).
- Comply with Taxpayer Assistance Orders (formal directives from the Taxpayer Advocate to pause IRS actions harming taxpayers).
- Applies only to necessary obligations in advance of appropriations.
Significant Changes to Existing Law
- Creates a narrow exception to the Antideficiency Act specifically for the IRS Taxpayer Advocate and Commissioner during IRS funding lapses.
- Previously, all IRS operations, including taxpayer assistance, would halt during shutdowns, except for essential activities.
Potential Impacts
- On citizens: Taxpayers in financial distress can receive timely help (e.g., stopping collections), preventing further harm during shutdowns.
- On government agencies: Minimal added burden on IRS; ensures continuity for a small, targeted office without broad spending authority.
- No direct impact on international relations.
Main Stakeholders Affected
- Taxpayers: Especially those facing economic hardship from IRS actions.
- Office of the Taxpayer Advocate: Gains ability to operate independently during funding gaps.
- IRS Commissioner: Authorized to support these efforts.
- Congress: Retains oversight via future appropriations.
Notable Legal, Constitutional, or Political Implications
- Legal: Carves out a specific waiver to the Antideficiency Act, a key law preventing unauthorized spending; relies on tax code definitions for hardship and assistance orders.
- Constitutional: Aligns with Congress's power of the purse but delegates limited emergency authority during lapses.
- Political: Addresses disruptions from government shutdowns, potentially reducing public backlash over delayed taxpayer relief without expanding IRS powers broadly.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Rep. Suozzi, Thomas R. [D-NY-3]
Recent Actions
- 2026-04-06: Referred to the House Committee on Ways and Means.
- 2026-04-06: Introduced in House
- 2026-04-06: Introduced in House
Bill Versions
- Taxpayer Advocate Continuity Act — issued 2026-04-06 — PDF (2 pages)