S 1209
118th Congress
Senate
Taxation
Tax Refund Protection Act
Introduced: April 19, 2023
Introduced by:
Booker, Cory A.
Democratic
· New Jersey
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 19, 2023
Read twice and referred to the Committee on Finance.
Apr 19, 2023
Introduced in Senate
Plain-English summary
Tax Refund Protection Act
This bill authorizes the Department of the Treasury to certify or decertify (for incompetence or willful misrepresentation) the practice of tax return preparers and impose fees on such preparers. It also authorizes Treasury to require tax return preparers to provide disclosures to person receiving tax return preparation services and regarding refund anticipation payment arrangements.
Treasury may impose a penalty on tax return preparers who fail to make required disclosures.
What's happening now
Read twice and referred to the Committee on Finance.
Committees of jurisdiction
1