[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3430 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 3430

 To amend the Internal Revenue Code of 1986 to provide for a reduction 
in improper claims of refundable credits by directing the Secretary of 
 the Treasury to ensure consistency of requirements for self and paid 
             tax return preparers, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 29, 2015

Mr. Young of Indiana introduced the following bill; which was referred 
                   to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to provide for a reduction 
in improper claims of refundable credits by directing the Secretary of 
 the Treasury to ensure consistency of requirements for self and paid 
             tax return preparers, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. REDUCTION OF IMPROPER CLAIMS.

    (a) Earned Income Credit.--Section 32 of the Internal Revenue Code 
of 1986 is amended by adding at the end the following:
    ``(n) Procedures To Reduce Improper Claims.--The Secretary shall 
ensure that all procedures and questions (as prescribed through forms 
and instructions) used to determine eligibility for the credit allowed 
by this section are substantially the same regardless of method used 
for preparing and filing the return of tax.''.
    (b) Child Credit.--Section 24 of the Internal Revenue Code of 1986 
is amended by adding at the end the following:
    ``(g) Procedures To Reduce Improper Claims.--The Secretary shall 
ensure that all procedures and questions (as prescribed through forms 
and instructions) used to determine eligibility for the credit allowed 
by this section are substantially the same regardless of method used 
for preparing and filing the return of tax.''.
    (c) American Opportunity, Hope, and Lifetime Learning Tax 
Credits.--Section 25A of the Internal Revenue Code of 1986 is amended 
by redesignating subsection (j) as subsection (k) and by inserting 
after subjection (i) the following:
    ``(j) Procedures To Reduce Improper Claims.--The Secretary shall 
ensure that all procedures and questions (as prescribed through forms 
and instructions) used to determine eligibility for the credit allowed 
by this section are substantially the same regardless of method used 
for preparing and filing the return of tax.''.
    (d) Due Diligence Requirements.--Section 6695(g) of the Internal 
Revenue Code of 1986 is amended--
            (1) by striking ``section 32''and inserting ``section 24, 
        25A, or 32'', and
            (2) in the heading by inserting ``Child Tax Credit; 
        American Opportunity, Hope, and Lifetime Learning Tax Credits; 
        and'' before ``Earned Income Credit''.
    (e) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 2015.
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