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HR 894 109th Congress House Taxation Administrative fees Administrative procedure Bank deposits Colleges Community and school Computer software Congress Congressional reporting requirements Cost control Earned income tax credit Economics and Public Finance Education Electronic data interchange Electronic funds transfers Fees Finance and Financial Sector Financial services Fines (Penalties) Government Operations and Politics

Low-Income Taxpayer Protection Act of 2005

Introduced: February 17, 2005 See on congress.gov
This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 22, 2005
Referred to the Subcommittee on Financial Institutions and Consumer Credit.
Feb 18, 2005
Sponsor introductory remarks on measure. (CR E279)
Feb 17, 2005
Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Feb 17, 2005
Introduced in House
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 Plain-English summary Congressional Research Service
Low-Income Taxpayer Protection Act of 2005 - Amends the Internal Revenue Code to: (1) require the registration of income tax preparers, including tax refund anticipation loan providers, and subjects unregistered preparers and providers to a $500 per incident violation fine; (2) provide for improved taxpayer services, including, improved electronic filing services, tele-filing, terminating the debt indicator program, assisting low-income taxpayers in receiving direct deposits from the Treasury, and establishing pilot mobile tax return offices; (3) provide for demonstration grants to eligible entities (federally insured depository institutions, State agencies, Indian tribal organizations, labor organizations, and etc.) to provide tax preparation services and assistance along with establishing an account in a federally insured depository institution for individuals not having such an account; and (4) provide grants for matching funds for the development, expansion, or continuation of qualified tax preparation clinics for low-income tax payers.
What's happening now March 22, 2005

Referred to the Subcommittee on Financial Institutions and Consumer Credit.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 3
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APA
U.S. Congress. (2026). H.R. 894: Low-Income Taxpayer Protection Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-HR-894/
MLA
"H.R. 894: Low-Income Taxpayer Protection Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-894/.
Bluebook (legal)
H.R. 894, 109th Cong. (2026), https://openamerica.io/bill/109-HR-894/.
Markdown link
[H.R. 894: Low-Income Taxpayer Protection Act of 2005](https://openamerica.io/bill/109-HR-894/)
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