3.0.0 832 2022-02-03T05:26:44Z 2022-02-03T05:26:44Z Senate S S 2005-04-18 109 ssfi00 Finance Committee Senate Standing Referred to 2005-04-18T21:04:05Z Telephone Excise Tax Repeal and Taxpayer Protection and Assistance Act of 2006 109 1321 S 2006-09-15 Placed on Senate Legislative Calendar under General Orders. Calendar No. 614. Procedurally related Senate 2006-06-28 ssfi00 Finance Committee Senate Committee on Finance. Measure incorporated into measure S.1321 ordered to be reported. Committee 2005-04-21 Sponsor introductory remarks on measure. (CR S4102-4104) IntroReferral B00100 9 Library of Congress 2005-04-18 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3826-3828) IntroReferral 2005-04-18 Sponsor introductory remarks on measure. (CR S3825-3826) IntroReferral B00100 9 Library of Congress 2005-04-18 Introduced in Senate IntroReferral 10000 9 Library of Congress B000468 Sen. Bingaman, Jeff [D-NM] JESSE BINGAMAN D NM FRANCIS N S001142 Sen. Smith, Gordon H. [R-OR] GORDON SMITH R OR H. 2005-04-18 True B000243 Sen. Baucus, Max [D-MT] MAX BAUCUS D MT SIEBEN 2005-04-18 True G000386 Sen. Grassley, Chuck [R-IA] Charles Grassley R IA E. 2005-04-18 True A000069 Sen. Akaka, Daniel K. [D-HI] DANIEL AKAKA D HI KOHIKINA 2005-04-18 True S000148 Sen. Schumer, Charles E. [D-NY] Charles Schumer D NY E. 2005-04-18 True P000590 Sen. Pryor, Mark L. [D-AR] Mark Pryor D AR Lunsford 2005-04-18 True T000024 Sen. Talent, Jim [R-MO] JIM TALENT R MO 2005-05-11 False K000148 Sen. Kerry, John F. [D-MA] JOHN KERRY D MA FORBES 2005-11-04 False D000563 Sen. Durbin, Richard J. [D-IL] Richard Durbin D IL J. 2006-01-25 False L000304 Sen. Lieberman, Joseph I. [D-CT] JOSEPH LIEBERMAN D CT I. 2006-04-26 False F000062 Sen. Feinstein, Dianne [D-CA] Dianne Feinstein D CA 2006-06-13 False Taxation Administrative fees Administrative procedure Administrative remedies Alaska Bank accounts Charities Commerce Community development banking Congress Congressional reporting requirements Consumer education Continuing education Debit cards Department of the Treasury Earned income tax credit Economics and Public Finance Education Electronic funds transfers Employment tests English language Federal aid to Indians Fees Finance and Financial Sector Fines (Penalties) Government Operations and Politics Government publicity Governmental investigations Grants-in-aid Hawaiians Higher education Identification devices Income tax Indigenous peoples Interest rates Labor and Employment Labor unions Law Legal fees Loans Minorities Poverty Public service advertising Science, Technology, Communications Social Welfare Tax administration Tax courts Tax penalties Tax preparers Tax refunds Tax returns Tax-exempt organizations Taxpayers Volunteer workers Taxation 00 2005-04-18 Introduced in Senate 2005-05-17T18:51:45Z Taxpayer Protection and Assistance Act of 2005 - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to: (1) make grants to establish tax return preparation clinics for low-income taxpayers; (2) regulate the conduct of enrolled agents before the Internal Revenue Service (IRS); (3) regulate and test paid income tax preparers; (4) contract for the development or administration of examinations for paid income tax preparers; (5) require the registration of refund anticipation loan facilitators; and (6) award demonstration project grants to assist low-income taxpayers without bank accounts to obtain such accounts with federally insured depository institutions.

Establishes in the IRS the Office of Professional Responsibility to administer the regulation of paid income tax preparers.

Requires refund anticipation loan facilitators to make specified disclosures to taxpayers about refund loan transactions.

Requires a set aside of a portion of Tax Court practitioner fees for assistance to pro se taxpayers in the Tax Court.

]]> Taxpayer Protection and Assistance Act of 2005 Short Titles as Introduced Taxpayer Protection and Assistance Act of 2005 Display Title Taxpayer Protection and Assistance Act of 2005 Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to provide taxpayer protection and assistance, and for other purposes. Introduced in Senate 2005-04-18T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-109s832is/xml/BILLS-109s832is.xml 2006-06-28 Committee on Finance. Measure incorporated into measure S.1321 ordered to be reported. text/xml EN 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. Congressional Research Service, Library of Congress 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.