U.S. Congress legislation · 119th Congress
HB9499: Protecting Taxpayers from Ghost Preparers Act
Status: Passed one chamber, September 16, 2026
To amend the Internal Revenue Code of 1986 to apply tax return preparation penalties to improperly altered returns, and for other purposes.
What the bill says
An act To amend the Internal Revenue Code of 1986 to apply tax return preparation penalties to improperly altered returns, and for other purposes.
From the introduced text, September 16, 2026:
AN ACT To amend the Internal Revenue Code of 1986 to apply tax return preparation penalties to improperly altered returns, and for other purposes. SECTION 1. Short title This Act may be cited as the Protecting Taxpayers from Ghost Preparers Act . SECTION 2. Limitation period not extended for victims of preparer fraud (a) In general Section 6501(c)(1) of the Internal Revenue Code of 1986 is amended by inserting by the taxpayer after intent . (b) Effective date The amendment made by this section shall apply to assessments made or proceedings begun after the date of the enactment of this Act. SECTION 3. Technical amendment related to the Disaster Related Extension of Deadlines Act (a) In general Subsection (f) of section 7508A of the Internal Revenue Code of 1986 (as added by the Disaster Related Extension of Deadlines Act) is redesignated as subsection (g). (b) Effective date The amendment made by this section shall take effect as if included in section 2(a) of the Disaster Related Extension of Deadlines Act. Passed the House of Representatives September 15, 2026. Kevin F. McCumber, Clerk.
Sponsors
- Nicole Malliotakis (R, HD-011) · primary sponsor
Latest actions
- : Received in the Senate and Read twice and referred to the Committee on Finance.
- : Motion to reconsider laid on the table Agreed to without objection.
- : On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H5686)
- : 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.
- : Considered under suspension of the rules. (consideration: CR H5686-5687)
- : DEBATE - The House proceeded with forty minutes of debate on H.R. 9499.
- : Considered under suspension of the rules.
- : Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- : Placed on the Union Calendar, Calendar No. 705.
Subjects: Fraud offenses and financial crimes, Service industries, Tax administration and collection, taxpayers, Civil actions and liability, Taxation
Common questions
- What is HB9499?
- HB9499 is a bill in Congress (119th Congress): Protecting Taxpayers from Ghost Preparers Act.
- What does HB9499 do?
- In its own words: An act To amend the Internal Revenue Code of 1986 to apply tax return preparation penalties to improperly altered returns, and for other purposes.
- What is the status of HB9499?
- Passed one chamber as of September 16, 2026. Latest action: Received in the Senate and Read twice and referred to the Committee on Finance. (September 16, 2026).
- Who sponsored HB9499?
- Nicole Malliotakis (R, HD-011).
- Where is the official record for HB9499?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/9499
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.