S. 832 · 109th Congress
Taxpayer Protection and Assistance Act of 2005
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Never voted on. It didn't reach a floor vote before the 109th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
BingamanSponsor11 cosponsors · 8 D, 3 R
D
Akaka
MB
D
Baucus
CG
R
Grassley
MP
D
Pryor
CS
D
Schumer
GS
R
Smith
JT
R
Talent
JK
D
Kerry
RD
D
Durbin
JL
D
Lieberman
DF
D
Feinstein6 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Taxpayer Protection and Assistance Act of 2005 - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to: (1) make grants to establish tax return preparation clinics for low-income taxpayers; (2) regulate the conduct of enrolled agents before the Internal Revenue Service (IRS); (3) regulate and test paid income tax preparers; (4)…
What it does: CRS summary · Introduced in Senate · Apr 18, 2005
Taxpayer Protection and Assistance Act of 2005 - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to: (1) make grants to establish tax return preparation clinics for low-income taxpayers; (2) regulate the conduct of enrolled agents before the Internal Revenue Service (IRS); (3) regulate and test paid income tax preparers; (4) contract for the development or administration of examinations for paid income tax preparers; (5) require the registration of refund anticipation loan facilitators; and (6) award demonstration project grants to assist low-income taxpayers without bank accounts to obtain such accounts with federally insured depository institutions.
Establishes in the IRS the Office of Professional Responsibility to administer the regulation of paid income tax preparers.
Requires refund anticipation loan facilitators to make specified disclosures to taxpayers about refund loan transactions.
Requires a set aside of a portion of Tax Court practitioner fees for assistance to pro se taxpayers in the Tax Court.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Taxpayer Protection and Assistance Act of 2005
Latest action (Jun 28, 2006): Committee on Finance. Measure incorporated into measure S.1321 ordered to be reported.
Policy area: Taxation · Origin: Senate · Introduced: Apr 18, 2005
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.