A bill to provide additional support to whistleblowers who report information about noncompliance with Federal tax laws.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4639 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4639 To provide additional support to whistleblowers who report information about noncompliance with Federal tax laws. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES May 21, 2026 Mr. Grassley (for himself and Mr. Wyden) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To provide additional support to whistleblowers who report information about noncompliance with Federal tax laws. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``IRS Whistleblower Program Improvement Act''. SEC. 2. STANDARD AND SCOPE OF REVIEW OF WHISTLEBLOWER AWARD DETERMINATIONS. (a) In General.--Paragraph (4) of section 7623(b) of the Internal Revenue Code of 1986 is amended-- (1) by striking ``appealed to'' and inserting ``reviewed by''; and (2) by adding at the end the following: ``Any review by the Tax Court under the preceding sentence shall be de novo and shall be based on the administrative record established at the time of the original determination and any additional newly discovered or previously unavailable evidence.''. (b) Conforming Amendment.--The heading of paragraph (4) of section 7623(b) of the Internal Revenue Code of 1986 is amended by striking ``Appeal'' and inserting ``Review''. (c) Effective Date.--The amendments made by this section shall apply to petitions under section 7623(b)(4) of the Internal Revenue Code of 1986 which are pending on, or filed on or after, the date of the enactment of this Act. SEC. 3. EXEMPTION FROM SEQUESTRATION. (a) In General.--Section 255 of the Balanced Budget and Emergency Deficit Control Act of 1985 (2