This bill authorizes the Internal Revenue Service's Office of the Taxpayer Advocate to continue operating and spending money during a federal government shutdown or lapse in appropriations. Normally, federal agencies must stop spending when Congress fails to approve funding, but this legislation creates an exception that allows the Taxpayer Advocate to incur expenses to help taxpayers experiencing economic hardship caused by IRS actions or inactions, as well as to comply with Taxpayer Assistance Orders. The bill affects taxpayers who need help from the Taxpayer Advocate during a shutdown and ensures that vulnerable individuals can still receive assistance even when the rest of the IRS is not fully operational. The legislation contains no specific funding amount or timeline, instead authorizing whatever spending is necessary to continue these operations. This measure was introduced on April 6, 2026, and referred to the House Committee on Ways and Means.
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