Budget & Taxes

This bill, the IRS Whistleblower Program Improvement Act, aims to strengthen protections and incentives for individuals who report tax violations to the Internal Revenue Service. It directly affects whistleblowers who submit information about tax evasion or avoidance schemes and the IRS officials who evaluate those reports. Key changes include requiring Tax Court reviews of whistleblower awards to be conducted de novo based on the original administrative record, granting whistleblowers anonymity before the Tax Court unless a societal interest outweighs potential harm, and adding interest to award amounts if the IRS delays providing preliminary recommendations. The legislation also modifies IRS annual reports to include descriptions of top tax avoidance schemes disclosed by whistleblowers and corrects a provision regarding attorney fee deductions for whistleblowers.

Clergy Act This bill establishes a two-year window for certain members of the clergy and Christian Science practitioners to revoke their exemption from Social Security and Medicare taxes on ministerial earnings. Under current law, such individuals who object to participation in public insurance programs on religious or conscientious grounds may apply to the Internal Revenue Service (IRS) for an irrevocable exemption and will not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment. The IRS must develop a plan to inform members of the clergy and Christian Science practitioners of their eligibility to revoke prior exemptions, pursuant to the bill's changes.

This resolution expresses support for the Working Families Tax Cuts, a law already enacted in July 2025 that provides various tax benefits to American taxpayers. The bill directly affects individuals and families by recognizing specific provisions that reduce tax liability, including expanded child tax credits, increased standard deductions, and tax relief for tipped workers and overtime pay. Key provisions include making a four-person household earning under $73,000 generally face zero federal income tax, increasing the child tax credit to $2,200 per child, and allowing 529 accounts to cover K-12 and trade school expenses. The resolution also acknowledges tax relief for seniors, auto loan interest deductions for American-made vehicles, and expanded health savings account access. This is a procedural measure that formally acknowledges existing tax policies rather than creating new legislation.