Nicole Malliotakis (R-NY)
Protecting Taxpayers from Ghost Preparers Act
A Republican bill with no cosponsors
Last activity — Received in the Senate and Read twice and referred to the Committee on Finance.
In the other chamber's committee
Passed one chamber and has been handed to a committee in the other.
The committee decides whether it goes any further, and most bills that reach a committee never leave it. A committee that simply does nothing kills a bill without anyone ever voting against it, so no news from here is usually the news.
Its path through Congress
- Introduced
- Passed House voice vote
- In Senate committee
The House by voice vote (members called out yes or no together): no member's position on it was recorded.
What this bill would do
This bill is called the ``Protecting Taxpayers from Ghost Preparers Act''. It changes the Internal Revenue Code of 1986 regarding tax return preparation. Specifically, it updates the rules for when tax return preparation penalties apply to improperly altered returns. The bill also addresses limitation periods for victims of preparer fraud. Additionally, it makes a technical amendment related to the Disaster Related Extension of Deadlines Act. The House of Representatives passed this bill on September 15, 2026.
Yes· 3 of 4
- Scored +3
Does this give people more protection from unfair business practices?
The bill provides consumer protection by limiting the IRS assessment period when taxpayers are victims of preparer fraud.
- Scored +3
Does this protect the right to fair treatment by the courts?
The bill enhances due process by limiting the IRS's ability to assess taxes when the intent was not the taxpayer's, specifically in cases of preparer fraud.
- Scored +2
Would households on low incomes be better off under this?
Low-income households often rely on preparers and may be disproportionately affected by fraudulent adjustments.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
- Section 2 of the bill ensures that the limitation period is not extended for victims of preparer fraud unless the intent is done ``by the taxpayer''. This explicitly clarifies taxpayer responsibility under Section 6501(c)(1) of the Internal Revenue Code of 1986.
Potential Negative Impacts for People
- The provided text does not contain any explicit mentions of specific sections or provisions that create negative consequences or burdens for individuals or groups.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would households on low incomes be better off under this? — Low-income households often rely on preparers and may be disproportionately affected by fraudulent adjustments. Would middle-income households be better off under this? — This protects middle-class taxpayers from being held liable for errors made by fraudulent tax preparers.
- Economy And Finance
- Does this give people more protection from unfair business practices? — The bill provides consumer protection by limiting the IRS assessment period when taxpayers are victims of preparer fraud.
- Governance And Ideology
- Does this protect the right to fair treatment by the courts? — The bill enhances due process by limiting the IRS's ability to assess taxes when the intent was not the taxpayer's, specifically in cases of preparer fraud.
- 9/16/2026
- Received in the Senate and Read twice and referred to the Committee on Finance.
- 9/15/2026
- Motion to reconsider laid on the table Agreed to without objection.
- Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
- On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H5686)
- DEBATE - The House proceeded with forty minutes of debate on H.R. 9499.
- Considered under suspension of the rules. (consideration: CR H5686-5687)
- Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- 9/8/2026
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-806.
- Placed on the Union Calendar, Calendar No. 705.
- 7/1/2026
- Committee Consideration and Mark-up Session Held
- Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.
- 6/29/2026
- Referred to the House Committee on Ways and Means.
- Introduced in House