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.

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.

Clerk.