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…
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This bill amends the Internal Revenue Code to: (1) direct the Internal Revenue Service to ensure that all procedures and questions used to determine eligibility for the earned income tax credit, the child tax credit, and the American Opportunity, Hope Scholarship, and Lifetime Learning tax credits are substantially the same regardless of the method used for preparing and filing a tax return; and (2) extend the due diligence requirement for determining eligibility for the earned income tax credit to tax return preparers who prepare returns claiming such other tax credits.
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF Formatted XML
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U.S. Congress. (2026). 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.. 114th Congress. Open America. https://openamerica.io/bill/114-HR-3430/
"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.." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-3430/.
H.R. 3430, 114th Cong. (2026), https://openamerica.io/bill/114-HR-3430/.
[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.](https://openamerica.io/bill/114-HR-3430/)