[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9499 Engrossed in House (EH)]

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119th CONGRESS
  2d Session
                                H. R. 9499

_______________________________________________________________________

                                 AN ACT


 
    To amend the Internal Revenue Code of 1986 to apply tax return 
  preparation penalties to improperly altered returns, 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. SHORT TITLE.

    This Act may be cited as the ``Protecting Taxpayers from Ghost 
Preparers Act''.

SEC. 2. LIMITATION PERIOD NOT EXTENDED FOR VICTIMS OF PREPARER FRAUD.

    (a) In General.--Section 6501(c)(1) of the Internal Revenue Code of 
1986 is amended by inserting ``by the taxpayer'' after ``intent''.
    (b) Effective Date.--The amendment made by this section shall apply 
to assessments made or proceedings begun after the date of the 
enactment of this Act.

SEC. 3. TECHNICAL AMENDMENT RELATED TO THE DISASTER RELATED EXTENSION 
              OF DEADLINES ACT.

    (a) In General.--Subsection (f) of section 7508A of the Internal 
Revenue Code of 1986 (as added by the Disaster Related Extension of 
Deadlines Act) is redesignated as subsection (g).
    (b) Effective Date.--The amendment made by this section shall take 
effect as if included in section 2(a) of the Disaster Related Extension 
of Deadlines Act.

            Passed the House of Representatives September 15, 2026.

            Attest:

                                                                 Clerk.
119th CONGRESS

  2d Session

                               H. R. 9499

_______________________________________________________________________

                                 AN ACT

    To amend the Internal Revenue Code of 1986 to apply tax return 
  preparation penalties to improperly altered returns, and for other 
                               purposes.