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IRS Whistleblower Program: Enhanced Protections and Interest on Awards

This act aims to strengthen protections for tax whistleblowers and streamline the award payment process. These changes may encourage more individuals to report tax fraud, potentially increasing government revenue and promoting greater tax fairness. Whistleblowers will gain more certainty regarding anonymity and timely payments.
Key points
Tax whistleblowers can now remain anonymous in Tax Court unless there's an exceptionally high societal interest in disclosing their identity.
Whistleblower awards will be exempt from budget cuts, ensuring they receive the full amount of their deserved award.
Interest will be paid on whistleblower awards if payment is delayed by more than 12 months after the proceeds from the fraud are collected.
Deducting attorney's fees related to obtaining an award from taxes has been clarified and simplified.
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Additional Information
Print number: 118_HR_1300
Sponsor: Rep. Kelly, Mike [R-PA-16]
Process start date: 2023-03-01
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Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

IRS Whistleblower Program Improvement Act of 2023

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_HR_1300.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2023-03-01.

What are the main provisions?

Key points include:

  • Tax whistleblowers can now remain anonymous in Tax Court unless there's an exceptionally high societal interest in disclosing their identity.
  • Whistleblower awards will be exempt from budget cuts, ensuring they receive the full amount of their deserved award.
  • Interest will be paid on whistleblower awards if payment is delayed by more than 12 months after the proceeds from the fraud are collected.
  • Deducting attorney's fees related to obtaining an award from taxes has been clarified and simplified.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Kelly, Mike [R-PA-16].

What is the latest detailed status?

The latest detailed status is: Introduced in House

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-24.

CATEGORIES

Taxes Courts and Law