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H. Rept. 119-606 1 (2026-04-09)

handle is hein.congrecreports/crptxaifr0001 and id is 1 raw text is: AUTHENTICATED r U.S. GOVERNMENT INFORMATION 4 119TH CONGRESS REPORT 2d Session j HOUSE OF REPRESENTATIVES 119-606 IRS WHISTLEBLOWER PROGRAM IMPROVEMENT ACT APRIL 9, 2026.-Committed to the Committee of the Whole House on the State of the Union and ordered to be printed Mr. SMITH of Missouri, from the Committee on Ways and Means, submitted the following REPORT together with ADDITIONAL VIEWS [To accompany H.R. 7959] The Committee on Ways and Means, to whom was referred the bill (H.R. 7959) to amend the Internal Revenue Code of 1986 to make improvements with respect to the treatment of whistle- blowers, and for other purposes, having considered the same, re- ports favorably thereon with an amendment and recommends that the bill as amended do pass. CONTENTS Page I. SUMMARY AND BACKGROUND ............................................................... 3 A. Purpose and Sum m ary ..................................................................... 3 B. Background and Need for Legislation .................... 3 C. Legislative H istory ........................................................................... . 4 D . Designated H earing .......................................................................... 4 II. EXPLANATION OF THE BILL .................................................................. 5 A. Standard and Scope of Review of Whistleblower Award Deter- m ination s ......................................................................................... 5 B. W histleblower Privacy Protections .................................................. 7 C. Modification of IRS Whistleblower Report .................. 8 D. Interest on W histleblower Rewards ................................................ 8 E. Correction Regarding Deductions for Attorneys' Fees ................... 9 III. VOTE OF THE COM M ITTEE ...................................................................... 10 IV. BUDGET EFFECTS OF THE BILL ............................................................ 11 A. Committee Estimate of Budgetary Effects .................. 11 B. Statement Regarding New Budget Authority and Tax Expendi- tures Budget Authority ................................................................. 11 C. Cost Estimate Prepared by the Congressional Budget Office ....... 11 69-006