The new bill authored by U.S. Rep. Mike Kelly in the U.S. House aims to improve whistleblower protections and benefits under the Internal Revenue Code, according to the U.S. Congress.
H.R.7959 was introduced on March 17, 2026 during the 2026 regular session of the 119th Congress. The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
In essence, this bill amends the Internal Revenue Code of 1986 to enhance protections and benefits for whistleblowers. It includes provisions for a de novo review process of whistleblower award determinations, allowing whistleblowers to remain anonymous in Tax Court unless a compelling societal interest warrants disclosure of their identity. The bill requires modifications to IRS whistleblower reports to include a list of significant tax avoidance schemes. Furthermore, it establishes that awards to whistleblowers will accrue interest if the Treasury Secretary fails to notify the whistleblower of a preliminary award recommendation within a specified timeframe. Additional corrections regarding attorney’s fee deductions are also included. These amendments aim to strengthen the whistleblower program and will take effect 180 days after the bill’s enactment or on specified dates for certain provisions.
The bill was introduced by Rep. Mike Kelly (Republican-PA-16th District) and co-sponsored by Rep. Mike Thompson (Democrat-PA-4th District).
Since the beginning of the current session, Rep. Kelly has introduced another 23 bills.
A related bill, S.3931, was also introduced in the Senate on Feb. 26, 2026. Congressional records list it as a related bill to H.R.7959.
Congressional bills can originate in either the U.S. House of Representatives or the U.S. Senate, except for revenue-related measures, which must begin in the House. After introduction, bills are assigned to committees for review, hearings, amendments and debate before they can advance to a vote in each chamber. If both chambers approve identical versions, the legislation is sent to the president, who may sign it into law or veto it. Congress operates in two-year terms, with each term numbered sequentially and divided into two annual sessions. The legislative process and official bill records are maintained by the U.S. Congress and published through Congress.gov.
Mike Kelly is a Representative from Pennsylvania, serving since January 3, 2011, after being elected as a Republican to the One Hundred Twelfth and to the seven succeeding Congresses. He graduated with a B.A. from Notre Dame University in 1970 and has held local offices as a member of the Butler school board from 1992 to 1995 and on the Butler County council from 2006 to 2009.
| Bill Number | Date Introduced | Short Description |
|---|---|---|
| H.R.7959 | 03/17/2026 | IRS Whistleblower Program Improvement Act |
| H.R.6446 | 12/04/2025 | To modify the procedures for investigating claims of evasion of antidumping and countervailing duty orders. |
| H.R.5275 | 09/10/2025 | Diagnostic Accuracy in Sepsis Act of 2025 |
| H.R.4566 | 07/21/2025 | Washington’s Trail—1753 National Historic Trail Feasibility Study Act of 2025 |
| H.R.4547 | 07/17/2025 | To advance Thomas B. Hagen on the retired list of the Navy. |
| H.R.4231 | 06/27/2025 | Treat and Reduce Obesity Act of 2025 |
| H.R.4184 | 06/26/2025 | To amend the Internal Revenue Code of 1986 to exclude from gross income certain compensation to clinical trial participants, and for other purposes. |
| H.R.3687 | 06/03/2025 | To amend the Internal Revenue Code of 1986 to renew and enhance opportunity zones, and for other purposes. |
| H.R.3514 | 05/20/2025 | Improving Seniors’ Timely Access to Care Act of 2025 |
| H.R.3450 | 05/15/2025 | To amend the Internal Revenue Code of 1986 to provide for special rules allowing taxpayers to deduct qualified passenger vehicle loan interest paid or accrued during the taxable year on certain indebtedness, and for other purposes. |
| H.R.3105 | 04/30/2025 | Promotion and Expansion of Private Employee Ownership Act of 2025 |
| H.R.3006 | 04/24/2025 | To amend title XVIII of the Social Security Act to limit the coinsurance amount for certain services furnished in an ambulatory surgical center. |
| H.R.2854 | 04/10/2025 | Neighborhood Homes Investment Act |
| H.R.2369 | 03/26/2025 | PHIT Act of 2025 |
| H.R.2199 | 03/18/2025 | Restore Protections for Dialysis Patients Act |
| H.R.2198 | 03/18/2025 | To amend the Internal Revenue Code of 1986 to restore the taxable REIT subsidiary asset test. |
| H.R.2062 | 03/11/2025 | To amend the Internal Revenue Code of 1986 to treat membership in a health care sharing ministry as a medical expense, and for other purposes. |
| H.R.2002 | 03/10/2025 | MATCH IT Act of 2025 |
| H.R.1873 | 03/05/2025 | Broadband Grant Tax Treatment Act |
| H.R.1705 | 02/27/2025 | Supporting Innovation in Agriculture Act of 2025 |
| H.R.1614 | 02/26/2025 | To amend title XVIII of the Social Security Act to expand practitioners eligible to furnish telehealth services under the Medicare program. |
| H.R.1529 | 02/24/2025 | Access Technology Affordability Act of 2025 |
| H.R.682 | 01/23/2025 | Heartbeat Protection Act of 2025 |
| H.R.516 | 01/16/2025 | To amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit. |
Information in this article was obtained from the U.S. Congress. The source data can be found here.
