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

<DOC>





                                                 Union Calendar No. 705
119th CONGRESS
  2d Session
                                H. R. 9499

                          [Report No. 119-806]

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 29, 2026

 Ms. Malliotakis introduced the following bill; which was referred to 
                    the Committee on Ways and Means

                           September 8, 2026

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed
 [Strike out all after the enacting clause and insert the part printed 
                               in italic]
 [For text of introduced bill, see copy of bill as introduced on June 
                               29, 2026]


_______________________________________________________________________

                                 A BILL


 
    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.
                                                 Union Calendar No. 705

119th CONGRESS

  2d Session

                               H. R. 9499

                          [Report No. 119-806]

_______________________________________________________________________

                                 A BILL

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

_______________________________________________________________________

                           September 8, 2026

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed