Congress 109 - HR 894 - Low-Income Taxpayer Protection Act of 2005

Sponsor

Cosponsors

Topics

Administrative fees Administrative procedure Bank deposits Colleges Community and school Computer software Congress Congressional reporting requirements Cost control Earned income tax credit Economics and Public Finance Education Electronic data interchange Electronic funds transfers Fees Finance and Financial Sector Financial services Fines (Penalties) Government Operations and Politics Government paperwork Governmental investigations Grants-in-aid Higher education Identification devices Income tax Indian lands Interest rates Law Licenses Loans Minorities Native Americans Science, Technology, Communications Social Welfare Tax administration Tax penalties Tax preparers Tax refunds Tax returns Tax-exempt organizations Taxation Volunteer workers

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Summary

Low-Income Taxpayer Protection Act of 2005 - Amends the Internal Revenue Code to: (1) require the registration of income tax preparers, including tax refund anticipation loan providers, and subjects unregistered preparers and providers to a $500 per incident violation fine; (2) provide for improved taxpayer services, including, improved electronic filing services, tele-filing, terminating the debt indicator program, assisting low-income taxpayers in receiving direct deposits from the Treasury, and establishing pilot mobile tax return offices; (3) provide for demonstration grants to eligible entities (federally insured depository institutions, State agencies, Indian tribal organizations, labor organizations, and etc.) to provide tax preparation services and assistance along with establishing an account in a federally insured depository institution for individuals not having such an account; and (4) provide grants for matching funds for the development, expansion, or continuation of qualified tax preparation clinics for low-income tax payers.

Actions

Mar 22, 2005

Referred to the Subcommittee on Financial Institutions and Consumer Credit.
Feb 18, 2005

Sponsor introductory remarks on measure. (CR E279)
Feb 17, 2005

Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Feb 17, 2005

Introduced in House

Amendments

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