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    <number>3983</number>
    <updateDate>2023-01-15T10:32:59Z</updateDate>
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    <originChamber>House</originChamber>
    <originChamberCode>H</originChamberCode>
    <type>HR</type>
    <introducedDate>2004-03-17</introducedDate>
    <congress>108</congress>
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        <name>Financial Services Committee</name>
        <chamber>House</chamber>
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            <name>Consumer Protection and Financial Institutions Subcommittee</name>
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                <name>Referred to</name>
                <date>2004-03-29T16:23:04Z</date>
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    <relatedBills>
      <item>
        <title>Low Income Taxpayer Protection Act of 2003</title>
        <congress>108</congress>
        <number>685</number>
        <type>S</type>
        <latestAction>
          <actionDate>2003-03-21</actionDate>
          <text>Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4284-4285)</text>
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        <actionDate>2004-03-29</actionDate>
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        <text>Referred to the Subcommittee on Financial Institutions and Consumer Credit, for a period to be subsequently determined by the Chairman.</text>
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      <item>
        <actionDate>2004-03-17</actionDate>
        <text>Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, 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.</text>
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        <actionDate>2004-03-17</actionDate>
        <text>Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, 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.</text>
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        <actionDate>2004-03-17</actionDate>
        <text>Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, 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.</text>
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        <actionDate>2004-03-17</actionDate>
        <text>Sponsor introductory remarks on measure. (CR E399-400)</text>
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        <bioguideId>B000287</bioguideId>
        <fullName>Rep. Becerra, Xavier [D-CA-31]</fullName>
        <firstName>XAVIER</firstName>
        <lastName>BECERRA</lastName>
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        <state>CA</state>
        <district>31</district>
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        <bioguideId>B000944</bioguideId>
        <fullName>Rep. Brown, Sherrod [D-OH-13]</fullName>
        <firstName>Sherrod</firstName>
        <lastName>Brown</lastName>
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        <state>OH</state>
        <district>13</district>
        <sponsorshipDate>2004-03-17</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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      <item>
        <bioguideId>F000392</bioguideId>
        <fullName>Rep. Frost, Martin [D-TX-24]</fullName>
        <firstName>MARTIN</firstName>
        <lastName>FROST</lastName>
        <party>D</party>
        <state>TX</state>
        <district>24</district>
        <sponsorshipDate>2004-03-17</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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      <item>
        <bioguideId>M000312</bioguideId>
        <fullName>Rep. McGovern, James P. [D-MA-3]</fullName>
        <firstName>JAMES</firstName>
        <lastName>MCGOVERN</lastName>
        <party>D</party>
        <state>MA</state>
        <middleName>P.</middleName>
        <district>3</district>
        <sponsorshipDate>2004-03-17</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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    <policyArea>
      <name>Taxation</name>
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          <name>Administrative fees</name>
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          <name>Administrative procedure</name>
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          <name>Bank deposits</name>
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          <name>Colleges</name>
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          <name>Community and school</name>
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          <name>Computer software</name>
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        <item>
          <name>Congress</name>
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          <name>Congressional reporting requirements</name>
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        <item>
          <name>Cost control</name>
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        <item>
          <name>Earned income tax credit</name>
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          <name>Economics and Public Finance</name>
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          <name>Education</name>
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          <name>Fines (Penalties)</name>
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          <name>Government Operations and Politics</name>
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          <name>Government paperwork</name>
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        <item>
          <name>Governmental investigations</name>
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          <name>Grants-in-aid</name>
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          <name>Higher education</name>
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          <name>Identification devices</name>
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          <name>Income tax</name>
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          <name>Indian lands</name>
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          <name>Interest rates</name>
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          <name>Law</name>
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          <name>Licenses</name>
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        <item>
          <name>Loans</name>
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        <item>
          <name>Minorities</name>
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        <item>
          <name>Native Americans</name>
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          <name>Science, Technology, Communications</name>
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          <name>Social Welfare</name>
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          <name>Tax administration</name>
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        <item>
          <name>Tax penalties</name>
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          <name>Tax preparers</name>
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        <item>
          <name>Tax refunds</name>
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        <item>
          <name>Tax returns</name>
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        <item>
          <name>Tax-exempt organizations</name>
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        <item>
          <name>Volunteer workers</name>
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        <name>Taxation</name>
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    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2004-03-17</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2004-05-05T14:38:04Z</updateDate>
        <text><![CDATA[ Low Income Taxpayer Protection Act of 2004 - Amends the Internal Revenue Code to: (1) require the registration of income tax preparers, including tax refund anticipation loan providers, and subjects unregistered preparers and providers to a $500 per incident violation fine; (2) provide for improved taxpayer services, including, improved electronic filing services, tele-filing, terminating the debt indicator program, assisting low-income taxpayers in receiving direct deposits from the U.S. Treasury, and establishing pilot mobile tax return offices; (3) provide for demonstration grants to eligible entities (federally insured depository institutions, State agencies, Indian tribal organizations, labor organizations, and etc.) to provide tax preparation services and assistance along with establishing an account in a federally insured depository institution for individuals not having such an account; and (4) provide grants for matching funds for the development, expansion, or continuation of qualified tax preparation clinics for low-income tax payers.]]></text>
      </summary>
    </summaries>
    <title>Low Income Taxpayer Protection Act of 2004</title>
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      <item>
        <titleType>Display Title</titleType>
        <title>Low Income Taxpayer Protection Act of 2004</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>To assist low income taxpayers in preparing and filing their tax returns and to protect taxpayers from unscrupulous refund anticipation loan providers, and for other purposes.</title>
        <billTextVersionName>Introduced in House</billTextVersionName>
        <billTextVersionCode>IH</billTextVersionCode>
      </item>
      <item>
        <titleType>Short Titles as Introduced</titleType>
        <title>Low Income Taxpayer Protection Act of 2004</title>
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        <type>Introduced in House</type>
        <date>2004-03-17T05:00:00Z</date>
        <formats/>
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    <latestAction>
      <actionDate>2004-03-29</actionDate>
      <text>Referred to the Subcommittee on Financial Institutions and Consumer Credit, for a period to be subsequently determined by the Chairman.</text>
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    <dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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