Legislative update: House Ways and Means approves five tax relief and tax administration bills; JCT descriptions
Tax bills aimed at providing taxpayer assistance and improving tax administration
The House Committee on Ways and Means today marked up and approved five tax bills aimed at providing taxpayer assistance and improving tax administration.
In advance of the markup, the staff of the Joint Committee on Taxation (JCT) released descriptions of the bills and the amendments in the nature of a substitute.
H.R. 2347, the “Survivor Justice Tax Prevention Act,” (approved by a vote of 41-0) would allow taxpayers to exclude damages (other than punitive damages) received on account of any sexual act or sexual contact from taxable income.
- Text of the bill
- JCT description
- Amendment in the nature of a substitute
- JCT description of the amendment in the nature of a substitute
H.R. 5366, the “Federal Disaster Tax Relief Act of 2025,” (approved by a vote of 43-0) would allow taxpayers to deduct disaster-related losses and exclude wildfire compensatory payments from taxable income.
- Text of the bill
- JCT description
- Amendment in the nature of a substitute
- JCT description of the amendment in the nature of a substitute
H.R. 5334, the “Supporting Early-childhood Educators’ Deductions Act of 2025,” (approved by a vote of 43-0) would make early childhood educators eligible for the classroom supplies tax deduction.
- Text of the bill
- JCT description
- Amendment in the nature of a substitute
- JCT description of the amendment in the nature of a substitute
H.R. 7971, the “Taxpayer Experience Improvement Act,” (approved by a vote of 43-0) would require the IRS to establish a dashboard to inform taxpayers of backlogs and wait times, and to expand electronic access to information about returns and refunds, callback technology, and online accounts.
- Text of the bill
- JCT description
- Amendment in the nature of a substitute
- JCT description of the amendment in the nature of a substitute
H.R. 7959, the “IRS Whistleblower Program Improvement Act,” (approved by a vote of 41-0) would strengthen the IRS Whistleblower Program by improving whistleblower protections, ensuring fairer judicial review, and incentivizing timely program administration.