Nathaniel Moran
House of Representatives · Republican · Texas's 1st district · since Jan 2023
Wednesday, Sep 30
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 sponsored · 25
H.R. 10582 · Motion Picture, Television, and Entertainment Revitalization Act
Referred to the House Committee on Ways and Means. · Sep 24, 2026
H.R. 9921 · American Shipyard Investment Act of 2026
Referred to the House Committee on Ways and Means. · Jul 23, 2026
H.R. 9644 · Medicare Advantage MLR Transparency Act
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 42 - 0. · Jul 15, 2026
H.R. 9477 · AI Incident Reporting Act
Referred to the House Committee on Energy and Commerce. · Jun 25, 2026
H.R. 8797 · Army Organic Industrial Base Mineral Partnerships Act of 2026
Referred to the House Committee on Armed Services. · May 13, 2026
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
Referred to the House Committee on Energy and Commerce. · Sep 24, 2026
H.R. 10542 · Combating Pasture Mealybug Act
Referred to the House Committee on Agriculture. · Sep 24, 2026
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
Referred to the House Committee on Oversight and Government Reform. · 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.