Nathaniel Moran

House of Representatives · Republican · Texas's 1st district · since Jan 2023

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‹ Sep 28 – Oct 4 ›

Wednesday, Sep 30

Their bill moved

H.R. 5349 · TAS Act

Passed/agreed to in Senate: Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.

What it would change

Tax Court Improvement Act

This bill expands the authority of the U.S. Tax Court to issue subpoenas, authorizes the Tax Court to extend certain petition deadlines, and makes other changes related to Tax Court procedures.

The bill authorizes the Tax Court to issue subpoenas compelling the production of documents and other items from a litigant or witness for evidentiary or discovery purposes (whether or not it is in connection with a scheduled hearing). (Under current law, the Tax Court may issue subpoenas only to compel the attendance and testimony of witnesses and the production of evidence at a scheduled hearing or deposition.)

The bill authorizes the Tax Court to extend (or toll) the deadline to file a Tax Court petition contesting an Internal Revenue Service (IRS) deficiency notice if it is equitable to do so (known as equitable tolling). Further, under the bill, the dismissal of a petition contesting an IRS deficiency notice because the petition is not filed before the deadline and equitable tolling is denied is not treated as a decision of the Tax Court. This allows a subsequent claim to be filed in U.S. district court if certain conditions are met.

The bill also

  • expands the type of Tax Court proceedings for which special trial judges may be appointed,
  • authorizes Tax Court special trial judges to impose fines up to $5,000 and up to 30 days in jail for contempt of court, and
  • requires Tax Court judges and special trial judges to recuse themselves in certain circumstances.

Summary by the Congressional Research Service

Votes and bills from the official record; every item links to its source.

Bills they cosponsored · 256

H.R. 10628 · Biosimilars Access and Affordability Act

Referred to the Committee on Energy and Commerce, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. · Sep 28, 2026

H.R. 10542 · Combating Pasture Mealybug Act

Referred to the House Committee on Agriculture. · Sep 24, 2026

H.Res. 1511 · Recognizing the 25th anniversary of the terrorist attacks of September 11, 2001, honoring the memory of the victims, recognizing the courage and sacrifice of the heroes who answered the call to serve, acknowledging the charitable organizations that continue to support survivors and victims' families, and reaffirming the enduring commitment of the United States to never forget.

Referred to the Committee on Oversight and Government Reform, and in addition to the Committees on the Judiciary, Armed Services, Transportation and Infrastructure, Veterans' Affairs, Homeland Security, and Intelligence (Permanent Select), for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. · Sep 3, 2026

Committees

  • House Committee on Ethics Member
  • House Committee on Ways and Means Member
  • Oversight Member
  • Social Security Member
  • Work and Welfare Member
  • House Select Committee on the Strategic Competition Between the United States and the Chinese Communist Party Member

Bills and committee seats from the official record.